Finding Text
Finding 2022-003: Time Tracking and Reporting Information on the Federal Program: 93.368 Criteria: CFR 200.430 indicates that the allocation of salaries for employees must be consistently applied to both Federal and Non-Federal activities. Condition: We noted that time tracking was only required for employees charging time to federal awards. Additionally, the time tracking only included time spent by the employee on Federal activities, and not non-Federal activities. Timesheets should be required for all staff and should include time spent on both non-Federal and Federal activities in order to be in compliance with the Uniform Guidance. Additionally, we noted that timesheets lacked evidence of employee attestation. All timesheets should include employee signature to verify accuracy of time reported. Cause: Policies in place at the Foundation over time tracking only require that time spent on the Federal-activities be tracked. Policies also do not require employee signature on the timesheets prior to submission. Effect: It is possible that time charged to the Federal activities is not accurate as the allocation is not based on true time spent on activities as a whole, including both Federal and non-Federal. Questioned Costs: Unknown Context: Our audit procedures consisted of testwork completed on individual employee timesheets for certain pay periods. We consider our sample to be representative of the population. The condition appeared to be systemic in nature. Identification as a Repeat Finding, if Applicable: 2021-002. Recommendation: Timesheets should be required for all staff and should also include time spent on both Federal and non-Federal activities in order to be in compliance with Uniform Guidance Cost Principals. Additionally, all timesheets should include employee signature to verify accuracy of time reported.