U.S. Environmental Protection Agency Labor-Charging Practices at the New Mexico Environment Department internet üzerinden ibook

Labor-Charging Practices at the New Mexico Environment Department

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Fransızca CreateSpace Independent Publishing Platform Independently published İngilizce J B SBoon Emily Grace Almanca ICON Group International, Inc. J Saosa İspanyolca Leopold Classic Library Book on Demand Ltd. Gale, U.S. Supreme Court Records Additional Contributors Rusça J B Boon Icon Group International Türkçe
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Yazar U.S. Environmental Protection Agency
İsbn 10 1500640409
İsbn 13 978-1500640408
Yayın Evi CreateSpace Independent Publishing Platform
Dil İngilizce
tarafından gönderildi Labor-Charging Practices at the New Mexico Environment Department 1 Ağustos 2014

We found that three of the four NMED bureaus audited did not always comply with requirements found in the Code of Federal Regulations under 2 CFR Part 225. The Air Quality Bureau and Drinking Water Bureau charged labor, fringe benefits, and indirect costs to federal grants based upon budget allocations instead of actual activities performed. Personnel activity reports we received from the Surface Water Quality Bureau to support charges for labor costs incurred prior to July 2006 did not meet 2 CFR Part 225 requirements. Title 2 CFR Part 225 requires that where employees work on multiple activities or cost objectives, labor charges be based upon the after-the-fact distribution of an employee’s actual activity and supported by employee-signed personnel activity reports or the equivalent. NMED personnel stated that they charged labor based upon budget allocations because they thought the practice was acceptable. NMED personnel also stated that the accounting system used for SWQB timekeeping before July 2006 is no longer accessible and that employee-signed personnel activity reports from this period are no longer available. We questioned $298,159 in labor, fringe benefits, and related indirect costs claimed by AQB; $2,974,318 claimed by DWB; and $2,733,798 claimed by SWQB. We also identified an additional $486,305 charged to a DWB-administered grant, which has not yet been reported to the EPA.

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