Finding Text
Condition: Payroll documentation, including W-4s, I-9s, employee offer letters, direct deposit authorization forms, and current salary approval, could not be located for a sample of employees. Timesheets could not be provided for periods selected for testing during our audit procedures
Criteria: Procedures should be in place to obtain required personnel documentation during the hiring process. Approved salary changes should be documented and retained in personnel files. Timesheets should be approved by the employee’s supervisor and retained.
Cause: There are incomplete procedures in place for the hiring process and no policies in place related to document retention.
Effect: Personnel files are incomplete and have missing information.
Recommendation: Procedures should be implemented for the hiring process and policies should be implemented for document retention. Current personnel files should be reviewed to determine if any documentation is missing. Pay rate changes and timesheets should be approved by the appropriate personnel and retained.
View of Responsible Officials and Planned Corrective Actions: The Center agrees with the finding. The Center is in the process of implementing the recommendation.