Audit 353802

Payroll: Time Card Approvals for Hourly Employees - ALN 93.959; Condition :Out of 40 payroll transactions tested, 10 payroll transactions did not have time card approvals from authorized personnel for the pay periods between August 1, 2023 through December 31, 2023. Criteria : Management should design internal controls to ensure that time cards for hourly employees are reviewed and approved before payroll is disbursed to ensure that hours worked are accurate and reasonable. Cause : Internal controls designed were insufficient to ensure that time cards are reviewed and approved before payroll is disbursed. Effect : 10 payroll transactions were not reviewed and approved timely to ensure that time cards for hourly employees were accurate and reasonable. Recommendation : Payroll processing policies should be strengthened to include biweekly reviews of time card approvals within the payroll system. Supervisors and managers should be trained on the appropriate procedures for time card approvals. View of Responsible Officials and Planned Corrective Action : The Agency agrees with the finding and policies and procedures have been implemented.

Payroll: Time Card Approvals for Hourly Employees - ALN 93.959; Condition :Out of 40 payroll transactions tested, 10 payroll transactions did not have time card approvals from authorized personnel for the pay periods between August 1, 2023 through December 31, 2023. Criteria : Management should design internal controls to ensure that time cards for hourly employees are reviewed and approved before payroll is disbursed to ensure that hours worked are accurate and reasonable. Cause : Internal controls designed were insufficient to ensure that time cards are reviewed and approved before payroll is disbursed. Effect : 10 payroll transactions were not reviewed and approved timely to ensure that time cards for hourly employees were accurate and reasonable. Recommendation : Payroll processing policies should be strengthened to include biweekly reviews of time card approvals within the payroll system. Supervisors and managers should be trained on the appropriate procedures for time card approvals. View of Responsible Officials and Planned Corrective Action : The Agency agrees with the finding and policies and procedures have been implemented.

Payroll: Time Card Approvals for Hourly Employees - ALN 93.959; Condition :Out of 40 payroll transactions tested, 10 payroll transactions did not have time card approvals from authorized personnel for the pay periods between August 1, 2023 through December 31, 2023. Criteria : Management should design internal controls to ensure that time cards for hourly employees are reviewed and approved before payroll is disbursed to ensure that hours worked are accurate and reasonable. Cause : Internal controls designed were insufficient to ensure that time cards are reviewed and approved before payroll is disbursed. Effect : 10 payroll transactions were not reviewed and approved timely to ensure that time cards for hourly employees were accurate and reasonable. Recommendation : Payroll processing policies should be strengthened to include biweekly reviews of time card approvals within the payroll system. Supervisors and managers should be trained on the appropriate procedures for time card approvals. View of Responsible Officials and Planned Corrective Action : The Agency agrees with the finding and policies and procedures have been implemented.

Payroll: Time Card Approvals for Hourly Employees - ALN 93.959; Condition :Out of 40 payroll transactions tested, 10 payroll transactions did not have time card approvals from authorized personnel for the pay periods between August 1, 2023 through December 31, 2023. Criteria : Management should design internal controls to ensure that time cards for hourly employees are reviewed and approved before payroll is disbursed to ensure that hours worked are accurate and reasonable. Cause : Internal controls designed were insufficient to ensure that time cards are reviewed and approved before payroll is disbursed. Effect : 10 payroll transactions were not reviewed and approved timely to ensure that time cards for hourly employees were accurate and reasonable. Recommendation : Payroll processing policies should be strengthened to include biweekly reviews of time card approvals within the payroll system. Supervisors and managers should be trained on the appropriate procedures for time card approvals. View of Responsible Officials and Planned Corrective Action : The Agency agrees with the finding and policies and procedures have been implemented.

Payroll: Time Card Approvals for Hourly Employees - ALN 93.959; Condition :Out of 40 payroll transactions tested, 10 payroll transactions did not have time card approvals from authorized personnel for the pay periods between August 1, 2023 through December 31, 2023. Criteria : Management should design internal controls to ensure that time cards for hourly employees are reviewed and approved before payroll is disbursed to ensure that hours worked are accurate and reasonable. Cause : Internal controls designed were insufficient to ensure that time cards are reviewed and approved before payroll is disbursed. Effect : 10 payroll transactions were not reviewed and approved timely to ensure that time cards for hourly employees were accurate and reasonable. Recommendation : Payroll processing policies should be strengthened to include biweekly reviews of time card approvals within the payroll system. Supervisors and managers should be trained on the appropriate procedures for time card approvals. View of Responsible Officials and Planned Corrective Action : The Agency agrees with the finding and policies and procedures have been implemented.

Payroll: Time Card Approvals for Hourly Employees - ALN 93.959; Condition :Out of 40 payroll transactions tested, 10 payroll transactions did not have time card approvals from authorized personnel for the pay periods between August 1, 2023 through December 31, 2023. Criteria : Management should design internal controls to ensure that time cards for hourly employees are reviewed and approved before payroll is disbursed to ensure that hours worked are accurate and reasonable. Cause : Internal controls designed were insufficient to ensure that time cards are reviewed and approved before payroll is disbursed. Effect : 10 payroll transactions were not reviewed and approved timely to ensure that time cards for hourly employees were accurate and reasonable. Recommendation : Payroll processing policies should be strengthened to include biweekly reviews of time card approvals within the payroll system. Supervisors and managers should be trained on the appropriate procedures for time card approvals. View of Responsible Officials and Planned Corrective Action : The Agency agrees with the finding and policies and procedures have been implemented.