Finding 1135603 (2024-001)

Approval of Payroll Timecards Condition: One out of the twenty employees tested who charged time to the Legal Services Corporation (LSC) grants, completed their timecard in a timely manner but the supervisor approved the timecard late. Criteria: Pursuant to the Organization’s accounting procedures manual, timecards must be completed by employees within 5 days of the pay period end date which should then be approved by the employee’s supervisor in a timely manner. Cause: The late review of timecards was due to human error. Effect: Failure to review and approve timecards in a timely manner could result could result in inappropriate allocation of payroll expense to LSC grants. Recommendation: The auditor recommends that supervisors review timecards in a timely manner in compliance with the Organization’s timekeeping policy. View of Responsible Official: The Executive Director will reinforce the importance of the timely review and approval of timecards to all supervisors.