Finding 1055843 (2023-001)

Supervisor Approval of Time Federal Program Information: Funding agency: U.S. Department of the Treasury Title: Coronavirus State and Local Fiscal Recovery Funds CFDA number: 21.027 Award year and number: Direct Award Criteria or Specific Requirement: The auditee should have suprevisor approval for all timecards being submitted for payroll. Condition: During major program testing, one timecard was noted that had been paid without the required supervisor approval. Questioned Costs: None Effect: Incorrect payroll expenses could be paid with federal grant money. Cause: There is a timecard that has been processed and paid without supervisor approval. Repeat: No Auditor's Recommendation: We recommend each department's supervisor ensure that each timecard is reasonable and accurate and document their approval of the timecard prior to the employee being paid. View of Responsible Officials: We agree with the finding and have developed a corrective action plan.