Performance Audit Report on SALA’s LSC Grant Oversight and Compliance with LSC Grant Requirements

Report Information

Date Issued
Report Number
AU 25-03
Report Type
Audits
Joint Report
No
Agency Wide
No (location specific)
Location(s)

Tucson, AZ
United States

Questioned Costs
$48887
Funds for Better Use
$0

Recommendations

Date Issued

Develop written timekeeping policies and procedures, including timesheet review, and provide training to SALA staff and to new employees on charging leave and holiday time.

Date Issued

Provide training to all SALA employees involved in coding costs as direct or indirect. The training should include the definitions of direct and indirect costs and should contain explicit guidance on how to account for each type of expense.

Date Issued

Update SALA’s Accounting Manual to include a specific, compliant method for charging support staff salaries directly to sponsored funding sources as well as policies and procedures to account for hours worked in excess of the SALA 35 hours per week…

Date Issued

Once the Accounting Manual is updated, provide training to its accounting staff.

Date Issued

Update the SALA Accounting Manual with detailed second-party review procedures to ensure that unallowable expenses are not charged to the LSC grants.

Date Issued

Once the Accounting Manual is updated with detailed procedures, train applicable SALA staff on the timecard and second-party review procedures.

Date Issued

Develop detailed review procedures and/or checklists to be used in oversight reviews of records created to support accounting entries and/or compliance assessments.

Date Issued

Update SALA’s policy to include the LSC requirements on its BOD composition.