FAC Explorer

Finding 7012 (2022-001)

Significant Deficiency
Requirement
B
Questioned Costs
-
Year
2022
Accepted
2024-01-02
Audit: 9020
Organization: The Roskamp Institute, Inc. (FL)
Auditor: Mauldin & Jenkins LLC

AI Summary

  • Issue: Two out of 12 months lacked payroll documentation for grant allocations.
  • Requirements: Internal controls must support payroll allocations to grants.
  • Follow-up: Management should establish a process to ensure all payroll allocations are documented.

Finding Text

CONDITION: Duirng our testing of grant expenditures, we noted that two out of 12 months payroll allocations were not maintained by the Organization to support the allocations to grants. The payroll is an allowable grant expense and was fully allocated to federal grants however teh Organization did not maintain the documentation related to those allocations. CRITERIA: Internal controls should be in place to support paryoll allocations to grants. CAUSE: Turnover in staff caused the allocations to not be maintained. EFFECT: Payroll allocations to grants were not properly supported according to the Organization's policies and procedures. RECOMMENDATION: Management should implement a process to maintain all payroll allocations.

Categories

Allowable Costs / Cost Principles Internal Control / Segregation of Duties

Other Findings in this Audit

  • 7008 2022-001
    Significant Deficiency
  • 7009 2022-001
    Significant Deficiency
  • 7010 2022-001
    Significant Deficiency
  • 7011 2022-001
    Significant Deficiency
  • 7013 2022-001
    Significant Deficiency
  • 7014 2022-001
    Significant Deficiency
  • 7015 2022-001
    Significant Deficiency
  • 7016 2022-001
    Significant Deficiency
  • 7017 2022-001
    Significant Deficiency
  • 7018 2022-001
    Significant Deficiency
  • 7019 2022-001
    Significant Deficiency
  • 7020 2022-001
    Significant Deficiency
  • 7021 2022-001
    Significant Deficiency
  • 7022 2022-001
    Significant Deficiency
  • 7023 2022-001
    Significant Deficiency
  • 7024 2022-001
    Significant Deficiency
  • 7025 2022-001
    Significant Deficiency
  • 7026 2022-001
    Significant Deficiency
  • 7027 2022-001
    Significant Deficiency
  • 7028 2022-001
    Significant Deficiency
  • 7029 2022-001
    Significant Deficiency
  • 583450 2022-001
    Significant Deficiency
  • 583451 2022-001
    Significant Deficiency
  • 583452 2022-001
    Significant Deficiency
  • 583453 2022-001
    Significant Deficiency
  • 583454 2022-001
    Significant Deficiency
  • 583455 2022-001
    Significant Deficiency
  • 583456 2022-001
    Significant Deficiency
  • 583457 2022-001
    Significant Deficiency
  • 583458 2022-001
    Significant Deficiency
  • 583459 2022-001
    Significant Deficiency
  • 583460 2022-001
    Significant Deficiency
  • 583461 2022-001
    Significant Deficiency
  • 583462 2022-001
    Significant Deficiency
  • 583463 2022-001
    Significant Deficiency
  • 583464 2022-001
    Significant Deficiency
  • 583465 2022-001
    Significant Deficiency
  • 583466 2022-001
    Significant Deficiency
  • 583467 2022-001
    Significant Deficiency
  • 583468 2022-001
    Significant Deficiency
  • 583469 2022-001
    Significant Deficiency
  • 583470 2022-001
    Significant Deficiency
  • 583471 2022-001
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
93.866 Aging Research $188,197
93.855 Allergy, Immunology and Transplantation Research $163,439
12.420 Military Medical Research and Development $144,103
93.853 Extramural Research Programs in the Neurosciences and Neurological Disorders $9,119