THE PARENTING CENTER

Finding 2024‐001: Allowable Cost – Significant deficiency in internal controls over compliance and compliance finding. Criteria: The Center’s internal control procedures over compliance specify that all employees who are not fully charged to the grant maintain timesheets to track the time and effort charged to the grant. The amounts allocated to grant activities then agrees to amounts charged to the grant. Condition: During the allowable cost testing for federal grants, 3 out of 26 timesheets tested did not agree to the allocation of payroll charged to the grant. Additional fringe benefits were charged to the grant based on allocations that did not agree to actual time and effort reported on the employee’s timesheet. Effect: The Center’s reporting of grant time and effort was not fully documented in accordance with internal control over compliance procedures. Questioned Cost: None Recommendation: Management should ensure all timesheets are completed and agree to the reimbursement requests for the period. Any changes to the employees timesheet and time and effort towards the grant should be documented and approved prior to the reimbursement requests.