Finding Text
Condition: During audit fieldwork, it was noted that the employee time cards are not approved by Department Heads.
Criteria: Management is responsible for ensuring that the Club complies with all grant requirements including accurate timekeeping.
Cause: The Club’s internal control procedures were not followed consistently.
Effect: Grant expenditures could be misstated if hours are paid out with the supervisor’s review and approval.
Recommendation: We recommend that better internal controls be exercised if the Department Head approves and signs all time cards prior to payroll processing.
Corrective Action Plan: The Club will review the monitoring procedures to ensure consistent approval of employee timecards.