Finding 1100529 (2024-002)

US Department of Treasury Program Name: COVID-19 Coronavirus State and Local Fiscal AL # 21.027 Significant Deficiency Finding 2024-002 Criteria: In accordance with 2 CFR 200, management should have an adequate system of internal control procedures in place to ensure that casefiles include all required documentation and proper signatures. Condition: During our internal control test over payroll reimbursed using ARPA funds, we noted employee timesheets were not signed off by the supervisor. Effect: Controls were not functioning to ensure that documentation of timesheet review is in place. Cause: Controls were not functioning as designed. Recommendation: We recommend that management put additional controls in place to ensure that review of timesheets is documented. Name of Contact Person: Kimberley Robinson, Finance Director Views of Responsible Officials and Planned Corrective Actions: See Corrective Action Plan submitted with this report.