Audit 357755

#2024‐001 – Significant Deficiency – Authorization and Approval Procedural Controls Edward Byrne Memorial Justice Assistance Grant Program ALN #16.738 Criteria Internal controls are intended to prevent errors and irregularities, identify problems and ensure that corrective action is taken. A member of Association management should review timesheets and payroll records as the foundation of authorization and approval procedures over payroll. Condition During the course of the audit, it was determined that management did not consistently perform a review of timesheets completed by their subordinates. Cause The cause is human error. Effect The potential effects of not authorizing payroll records could include an over or understatement of salary expenses. Questioned Costs None Perspective Information The finding noted related to test work performed for four (4) pay periods, with six (6) employees selected per pay period. No approval was noted on a total of three (3) employee timesheets tested across two (2) of the pay periods selected. Identification as a repeat finding There was no similar finding in the prior year. Recommendation We recommend the Executive Director review timesheets for every employee for each pay period, and sign off indicating this review has occurred. View of Responsible Official After reviewing the recommendation from Hamilton & Musser, the Association agrees that the Executive Director will carefully review and sign off on time sheets for each employee during every pay period to confirm the review. This has and will continue to be the custom and practice of the Association.

#2024‐001 – Significant Deficiency – Authorization and Approval Procedural Controls Edward Byrne Memorial Justice Assistance Grant Program ALN #16.738 Criteria Internal controls are intended to prevent errors and irregularities, identify problems and ensure that corrective action is taken. A member of Association management should review timesheets and payroll records as the foundation of authorization and approval procedures over payroll. Condition During the course of the audit, it was determined that management did not consistently perform a review of timesheets completed by their subordinates. Cause The cause is human error. Effect The potential effects of not authorizing payroll records could include an over or understatement of salary expenses. Questioned Costs None Perspective Information The finding noted related to test work performed for four (4) pay periods, with six (6) employees selected per pay period. No approval was noted on a total of three (3) employee timesheets tested across two (2) of the pay periods selected. Identification as a repeat finding There was no similar finding in the prior year. Recommendation We recommend the Executive Director review timesheets for every employee for each pay period, and sign off indicating this review has occurred. View of Responsible Official After reviewing the recommendation from Hamilton & Musser, the Association agrees that the Executive Director will carefully review and sign off on time sheets for each employee during every pay period to confirm the review. This has and will continue to be the custom and practice of the Association.

#2024‐001 – Significant Deficiency – Authorization and Approval Procedural Controls Edward Byrne Memorial Justice Assistance Grant Program ALN #16.738 Criteria Internal controls are intended to prevent errors and irregularities, identify problems and ensure that corrective action is taken. A member of Association management should review timesheets and payroll records as the foundation of authorization and approval procedures over payroll. Condition During the course of the audit, it was determined that management did not consistently perform a review of timesheets completed by their subordinates. Cause The cause is human error. Effect The potential effects of not authorizing payroll records could include an over or understatement of salary expenses. Questioned Costs None Perspective Information The finding noted related to test work performed for four (4) pay periods, with six (6) employees selected per pay period. No approval was noted on a total of three (3) employee timesheets tested across two (2) of the pay periods selected. Identification as a repeat finding There was no similar finding in the prior year. Recommendation We recommend the Executive Director review timesheets for every employee for each pay period, and sign off indicating this review has occurred. View of Responsible Official After reviewing the recommendation from Hamilton & Musser, the Association agrees that the Executive Director will carefully review and sign off on time sheets for each employee during every pay period to confirm the review. This has and will continue to be the custom and practice of the Association.

#2024‐001 – Significant Deficiency – Authorization and Approval Procedural Controls Edward Byrne Memorial Justice Assistance Grant Program ALN #16.738 Criteria Internal controls are intended to prevent errors and irregularities, identify problems and ensure that corrective action is taken. A member of Association management should review timesheets and payroll records as the foundation of authorization and approval procedures over payroll. Condition During the course of the audit, it was determined that management did not consistently perform a review of timesheets completed by their subordinates. Cause The cause is human error. Effect The potential effects of not authorizing payroll records could include an over or understatement of salary expenses. Questioned Costs None Perspective Information The finding noted related to test work performed for four (4) pay periods, with six (6) employees selected per pay period. No approval was noted on a total of three (3) employee timesheets tested across two (2) of the pay periods selected. Identification as a repeat finding There was no similar finding in the prior year. Recommendation We recommend the Executive Director review timesheets for every employee for each pay period, and sign off indicating this review has occurred. View of Responsible Official After reviewing the recommendation from Hamilton & Musser, the Association agrees that the Executive Director will carefully review and sign off on time sheets for each employee during every pay period to confirm the review. This has and will continue to be the custom and practice of the Association.

#2024‐001 – Significant Deficiency – Authorization and Approval Procedural Controls Edward Byrne Memorial Justice Assistance Grant Program ALN #16.738 Criteria Internal controls are intended to prevent errors and irregularities, identify problems and ensure that corrective action is taken. A member of Association management should review timesheets and payroll records as the foundation of authorization and approval procedures over payroll. Condition During the course of the audit, it was determined that management did not consistently perform a review of timesheets completed by their subordinates. Cause The cause is human error. Effect The potential effects of not authorizing payroll records could include an over or understatement of salary expenses. Questioned Costs None Perspective Information The finding noted related to test work performed for four (4) pay periods, with six (6) employees selected per pay period. No approval was noted on a total of three (3) employee timesheets tested across two (2) of the pay periods selected. Identification as a repeat finding There was no similar finding in the prior year. Recommendation We recommend the Executive Director review timesheets for every employee for each pay period, and sign off indicating this review has occurred. View of Responsible Official After reviewing the recommendation from Hamilton & Musser, the Association agrees that the Executive Director will carefully review and sign off on time sheets for each employee during every pay period to confirm the review. This has and will continue to be the custom and practice of the Association.

#2024‐001 – Significant Deficiency – Authorization and Approval Procedural Controls Edward Byrne Memorial Justice Assistance Grant Program ALN #16.738 Criteria Internal controls are intended to prevent errors and irregularities, identify problems and ensure that corrective action is taken. A member of Association management should review timesheets and payroll records as the foundation of authorization and approval procedures over payroll. Condition During the course of the audit, it was determined that management did not consistently perform a review of timesheets completed by their subordinates. Cause The cause is human error. Effect The potential effects of not authorizing payroll records could include an over or understatement of salary expenses. Questioned Costs None Perspective Information The finding noted related to test work performed for four (4) pay periods, with six (6) employees selected per pay period. No approval was noted on a total of three (3) employee timesheets tested across two (2) of the pay periods selected. Identification as a repeat finding There was no similar finding in the prior year. Recommendation We recommend the Executive Director review timesheets for every employee for each pay period, and sign off indicating this review has occurred. View of Responsible Official After reviewing the recommendation from Hamilton & Musser, the Association agrees that the Executive Director will carefully review and sign off on time sheets for each employee during every pay period to confirm the review. This has and will continue to be the custom and practice of the Association.