Finding Text
Assistance Listing Number(s): 21.027
Name of Federal Program or Cluster: COVID-19 Coronavirus State and Local Fiscal Recovery Funds
Name of Federal Agency: Department of the Treasury
Name of Pass-through Entity: City of Madison, City of Sun Prairie, Wisconsin Department of Workforce
Development
Award Period: January 1, 2022 through December 31, 2022; September 22, 2021 through December 31,
2024; June 20, 2022 through June 30, 2025
Significant Deficiency: As discussed in Finding 2023-004, salaried employees reported exactly 8 hours
every day for the pay period and numerous employees reported the exact same split of activities every
day of the pay period. Because employees are not reporting all time for activities in which they are
compensated, costs charged to federal programs may not be equitable and allowable. Procedures should
be designed and implemented to meet grantor requirements and recordkeeping requirements of the
organization.
Repeat Finding: No Criteria: Charges to awards for salaries and wages are to be supported by approved timecards and
activity reports. Accurate supporting backup includes timecards/activity reports signed by employees and
their supervisors. Time and effort documentation must reasonably reflect the total activity for which the
employee is compensated for.
Condition: Timecards for numerous salaried employees reported exactly 8 hours every day for the pay
period. In addition, numerous employees reported the exact same split of activities every day of the pay
period.
Cause: A written policy and procedure over time and effort reporting was not designed and implemented.
Effect or Potential Effect: Failure to maintain appropriate records on eligible expenses may result in
repayment for the portion of funds in question.
Recommendation: Timecards should reflect all time or 100% effort of each employee’s total hours
actually spent on work within the scope of his or her employment regardless of how many or how few
hours an employee works. Effort certification must reflect actual work performed and cannot be budget
driven or assigned. A written time and effort policy and procedures should be designed and implemented
to meet grantor requirements and recordkeeping requirements of the organization.
Views of Responsible Officials:
Boys and Girls Club of Dane County, Inc. agrees with the finding and is implementing a cost allocation
plan and review process over time and effort.