Audit 317821

Coronavirus State and Local Fiscal Recovery Funds (CSLFRF) – COVID-19 ALN 21.027 Activities Allowed or Unallowed Allowable Costs/Cost Principles Criteria and Condition: A key control in the payroll process is an employee and supervisor’s approval of an employee’s timesheet certifying the employee’s time worked. To ensure the control is effective, these approvals should occur after the end of the pay period and before payroll is processed/paid. In a sample of 40 payroll transactions, we noted the exceptions as summarized below: • 2 instances where the timesheet did not include the employee’s self-certification. • 1 instance where the timesheet did not include either the employee self-certification approval supervisor approval. Cause and Effect: The controls as described above are not consistently applied. The self-certification by the employee and supervisor approval of timesheets is a key control over the payroll process to ensure employees are compensated only for time worked and costs charged to the program. Not following this control may create an opportunity for incorrect time postings from going unnoticed and for unallowable costs to be charged to the program. Questioned Costs: None noted. Repeat Finding from Prior Year(s): N/A Recommendation: We recommend all approvals be made after the end of the pay period and before timesheets are due to ensure the control is effective in preventing errors. Views of Responsible Officials: See management’s corrective action plan.

Coronavirus State and Local Fiscal Recovery Funds (CSLFRF) – COVID-19 ALN 21.027 Activities Allowed or Unallowed Allowable Costs/Cost Principles Criteria and Condition: A key control in the payroll process is an employee and supervisor’s approval of an employee’s timesheet certifying the employee’s time worked. To ensure the control is effective, these approvals should occur after the end of the pay period and before payroll is processed/paid. In a sample of 40 payroll transactions, we noted the exceptions as summarized below: • 2 instances where the timesheet did not include the employee’s self-certification. • 1 instance where the timesheet did not include either the employee self-certification approval supervisor approval. Cause and Effect: The controls as described above are not consistently applied. The self-certification by the employee and supervisor approval of timesheets is a key control over the payroll process to ensure employees are compensated only for time worked and costs charged to the program. Not following this control may create an opportunity for incorrect time postings from going unnoticed and for unallowable costs to be charged to the program. Questioned Costs: None noted. Repeat Finding from Prior Year(s): N/A Recommendation: We recommend all approvals be made after the end of the pay period and before timesheets are due to ensure the control is effective in preventing errors. Views of Responsible Officials: See management’s corrective action plan.

Coronavirus State and Local Fiscal Recovery Funds (CSLFRF) – COVID-19 ALN 21.027 Activities Allowed or Unallowed Allowable Costs/Cost Principles Criteria and Condition: A key control in the payroll process is an employee and supervisor’s approval of an employee’s timesheet certifying the employee’s time worked. To ensure the control is effective, these approvals should occur after the end of the pay period and before payroll is processed/paid. In a sample of 40 payroll transactions, we noted the exceptions as summarized below: • 2 instances where the timesheet did not include the employee’s self-certification. • 1 instance where the timesheet did not include either the employee self-certification approval supervisor approval. Cause and Effect: The controls as described above are not consistently applied. The self-certification by the employee and supervisor approval of timesheets is a key control over the payroll process to ensure employees are compensated only for time worked and costs charged to the program. Not following this control may create an opportunity for incorrect time postings from going unnoticed and for unallowable costs to be charged to the program. Questioned Costs: None noted. Repeat Finding from Prior Year(s): N/A Recommendation: We recommend all approvals be made after the end of the pay period and before timesheets are due to ensure the control is effective in preventing errors. Views of Responsible Officials: See management’s corrective action plan.

Coronavirus State and Local Fiscal Recovery Funds (CSLFRF) – COVID-19 ALN 21.027 Activities Allowed or Unallowed Allowable Costs/Cost Principles Criteria and Condition: A key control in the payroll process is an employee and supervisor’s approval of an employee’s timesheet certifying the employee’s time worked. To ensure the control is effective, these approvals should occur after the end of the pay period and before payroll is processed/paid. In a sample of 40 payroll transactions, we noted the exceptions as summarized below: • 2 instances where the timesheet did not include the employee’s self-certification. • 1 instance where the timesheet did not include either the employee self-certification approval supervisor approval. Cause and Effect: The controls as described above are not consistently applied. The self-certification by the employee and supervisor approval of timesheets is a key control over the payroll process to ensure employees are compensated only for time worked and costs charged to the program. Not following this control may create an opportunity for incorrect time postings from going unnoticed and for unallowable costs to be charged to the program. Questioned Costs: None noted. Repeat Finding from Prior Year(s): N/A Recommendation: We recommend all approvals be made after the end of the pay period and before timesheets are due to ensure the control is effective in preventing errors. Views of Responsible Officials: See management’s corrective action plan.

Coronavirus State and Local Fiscal Recovery Funds (CSLFRF) – COVID-19 ALN 21.027 Activities Allowed or Unallowed Allowable Costs/Cost Principles Criteria and Condition: A key control in the payroll process is an employee and supervisor’s approval of an employee’s timesheet certifying the employee’s time worked. To ensure the control is effective, these approvals should occur after the end of the pay period and before payroll is processed/paid. In a sample of 40 payroll transactions, we noted the exceptions as summarized below: • 2 instances where the timesheet did not include the employee’s self-certification. • 1 instance where the timesheet did not include either the employee self-certification approval supervisor approval. Cause and Effect: The controls as described above are not consistently applied. The self-certification by the employee and supervisor approval of timesheets is a key control over the payroll process to ensure employees are compensated only for time worked and costs charged to the program. Not following this control may create an opportunity for incorrect time postings from going unnoticed and for unallowable costs to be charged to the program. Questioned Costs: None noted. Repeat Finding from Prior Year(s): N/A Recommendation: We recommend all approvals be made after the end of the pay period and before timesheets are due to ensure the control is effective in preventing errors. Views of Responsible Officials: See management’s corrective action plan.

Coronavirus State and Local Fiscal Recovery Funds (CSLFRF) – COVID-19 ALN 21.027 Activities Allowed or Unallowed Allowable Costs/Cost Principles Criteria and Condition: A key control in the payroll process is an employee and supervisor’s approval of an employee’s timesheet certifying the employee’s time worked. To ensure the control is effective, these approvals should occur after the end of the pay period and before payroll is processed/paid. In a sample of 40 payroll transactions, we noted the exceptions as summarized below: • 2 instances where the timesheet did not include the employee’s self-certification. • 1 instance where the timesheet did not include either the employee self-certification approval supervisor approval. Cause and Effect: The controls as described above are not consistently applied. The self-certification by the employee and supervisor approval of timesheets is a key control over the payroll process to ensure employees are compensated only for time worked and costs charged to the program. Not following this control may create an opportunity for incorrect time postings from going unnoticed and for unallowable costs to be charged to the program. Questioned Costs: None noted. Repeat Finding from Prior Year(s): N/A Recommendation: We recommend all approvals be made after the end of the pay period and before timesheets are due to ensure the control is effective in preventing errors. Views of Responsible Officials: See management’s corrective action plan.

Coronavirus State and Local Fiscal Recovery Funds (CSLFRF) – COVID-19 ALN 21.027 Activities Allowed or Unallowed Allowable Costs/Cost Principles Criteria and Condition: A key control in the payroll process is an employee and supervisor’s approval of an employee’s timesheet certifying the employee’s time worked. To ensure the control is effective, these approvals should occur after the end of the pay period and before payroll is processed/paid. In a sample of 40 payroll transactions, we noted the exceptions as summarized below: • 2 instances where the timesheet did not include the employee’s self-certification. • 1 instance where the timesheet did not include either the employee self-certification approval supervisor approval. Cause and Effect: The controls as described above are not consistently applied. The self-certification by the employee and supervisor approval of timesheets is a key control over the payroll process to ensure employees are compensated only for time worked and costs charged to the program. Not following this control may create an opportunity for incorrect time postings from going unnoticed and for unallowable costs to be charged to the program. Questioned Costs: None noted. Repeat Finding from Prior Year(s): N/A Recommendation: We recommend all approvals be made after the end of the pay period and before timesheets are due to ensure the control is effective in preventing errors. Views of Responsible Officials: See management’s corrective action plan.

Coronavirus State and Local Fiscal Recovery Funds (CSLFRF) – COVID-19 ALN 21.027 Activities Allowed or Unallowed Allowable Costs/Cost Principles Criteria and Condition: A key control in the payroll process is an employee and supervisor’s approval of an employee’s timesheet certifying the employee’s time worked. To ensure the control is effective, these approvals should occur after the end of the pay period and before payroll is processed/paid. In a sample of 40 payroll transactions, we noted the exceptions as summarized below: • 2 instances where the timesheet did not include the employee’s self-certification. • 1 instance where the timesheet did not include either the employee self-certification approval supervisor approval. Cause and Effect: The controls as described above are not consistently applied. The self-certification by the employee and supervisor approval of timesheets is a key control over the payroll process to ensure employees are compensated only for time worked and costs charged to the program. Not following this control may create an opportunity for incorrect time postings from going unnoticed and for unallowable costs to be charged to the program. Questioned Costs: None noted. Repeat Finding from Prior Year(s): N/A Recommendation: We recommend all approvals be made after the end of the pay period and before timesheets are due to ensure the control is effective in preventing errors. Views of Responsible Officials: See management’s corrective action plan.