Finding 1123998 (2024-001)

Significant Deficiency
Requirement
B
Questioned Costs
-
Year
2024
Accepted
2025-03-31
Audit: 351741
Organization: El Centro Hispano, Inc. (NC)

AI Summary

  • Core Issue: Timesheets are missing required signatures from both employees and supervisors.
  • Impacted Requirements: This violates the organization's policy on timesheet approval, risking incorrect allocation of employee time to grants.
  • Recommended Follow-Up: Implement a verification step before payroll processing and enhance training on timesheet approval for employees and supervisors.

Finding Text

Criteria- Per Organization policy, timesheets are required to be signed by the employee and their supervisor indicating approval. Condition- Not all timesheets tested contained the required employee and supervisor signatures. Context- Testing included four pay periods which were allocated across the three grants falling under the Federal Assistance Listing Number program tested as a major program. Approximately thirty employees were paid each pay period. Of these thirty employees, between seven and ten employees failed to sign their timesheet and between three and nine supervisors failed to sign the timesheet. Effect- Employees' time could be incorrectly allocated to the wrong grant. Cause- The issue arose due to insufficient follow-up on compliance with policy regarding timesheet approval along with an absence of a final verification step prior to payroll processing. Also, there was a lack of awareness among some employees and supervisors concerning the timesheet approval policy.

Categories

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Other Findings in this Audit

  • 547556 2024-001
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
93.137 Community Programs to Improve Minority Health $427,784
21.027 Coronavirus State and Local Fiscal Recovery Funds $150,980
93.011 National Organizations for State and Local Officials $106,037
93.048 Special Programs for the Aging, Title Iv, and Title Ii, Discretionary Projects $101,617