Finding Text
Finding Criteria
The Organization is responsible for ensuring direct costs and payroll costs charged to the program
are for allowable costs and activities, posted to correct period, proper documentation is retained
and pay rates are properly approved.
Conditions and Context
The Organization was unable to provide documentation for two employees rates of pay. The two
employees impacted four of the 42 transactions tested.
Effect
The Organization did not have proper documentation or processes in place to ensure payroll rate
records were appropriately maintained.
Recommendation
We recommended that the Organization review and modify as necessary internal policies and
procedures related to payroll documents in wed requirements contained in
Government Auditing Standards.