Audit 356109

93.558 – Temporary Assistance for Needy Families Criteria or specific requirement Internal controls should be in place to ensure that complete and accurate documentation of expenses is approved and maintained. Condition There was a missing invoice for an expense and another expense did not include the proper dual signature approval. Context We determined, through internal control testing of expenses, that the proper documentation for one expense was not maintained and, further, not all expenses had the required dual signatures for proper approval. Cause Due to human error, for one expense tested, the supporting documentation was not maintained, and one invoice was missing the proper dual signatures which evidenced the approval process. Effect Proper documentation was not available to view for the audit and proper approval was not given for all expenses being reimbursed. Recommendation Procedures should be established and implemented to ensure all documentation is being maintained for all expenses and that each transaction is being approved by the required two people before being paid. Views of responsible officials See corrective action plan.

Criteria or specific requirement Internal controls should be in place to ensure that proper approval of all employee timesheets is taking place. Condition An employee timesheet was missing the required supervisor’s approval. Context We determined, through internal control testing of payroll expenses, that not all employee timesheets had proper supervisor approval. Cause Due to human error, the employee time sheet was not reviewed and approved by the employee’s supervisor. Effect Payroll expenses did not have proper supervisor approval. Recommendation Procedures should be established and implemented to ensure all employee timesheets are reviewed and approved by an employee’s supervisor to ensure hours are properly booked to the correct programs. Views of responsible officials See corrective action plan.

93.558 – Temporary Assistance for Needy Families Criteria or specific requirement Internal controls should be in place to ensure that complete and accurate documentation of expenses is approved and maintained. Condition There was a missing invoice for an expense and another expense did not include the proper dual signature approval. Context We determined, through internal control testing of expenses, that the proper documentation for one expense was not maintained and, further, not all expenses had the required dual signatures for proper approval. Cause Due to human error, for one expense tested, the supporting documentation was not maintained, and one invoice was missing the proper dual signatures which evidenced the approval process. Effect Proper documentation was not available to view for the audit and proper approval was not given for all expenses being reimbursed. Recommendation Procedures should be established and implemented to ensure all documentation is being maintained for all expenses and that each transaction is being approved by the required two people before being paid. Views of responsible officials See corrective action plan.

Criteria or specific requirement Internal controls should be in place to ensure that proper approval of all employee timesheets is taking place. Condition An employee timesheet was missing the required supervisor’s approval. Context We determined, through internal control testing of payroll expenses, that not all employee timesheets had proper supervisor approval. Cause Due to human error, the employee time sheet was not reviewed and approved by the employee’s supervisor. Effect Payroll expenses did not have proper supervisor approval. Recommendation Procedures should be established and implemented to ensure all employee timesheets are reviewed and approved by an employee’s supervisor to ensure hours are properly booked to the correct programs. Views of responsible officials See corrective action plan.