Core Issue: Time sheets lack sufficient detail and documentation for project allocations from the housing director.
Impacted Requirements: All allocable time must include detailed descriptions of duties and be charged at the correct rate.
Recommended Follow-up: Implement a policy to document job duties and ensure time sheets accurately reflect duties performed and appropriate rates.
Finding Text
Information on universe: Payroll allocation testing
Sample size: Five employees selected for internal control testing.
Identification of repeat finding: No
Condition: Additional detail and documentation is needed on time sheets for allocation to projects from the housing director for front line services. Housing director rate should be adjusted for front line services performed.
Criteria: All allocable time should have sufficient detail of duties performed and at the correct rate.
Effect: The property could be charged the wrong amounts for payroll.
Context: Auditor selected timesheets for payroll testing.
Cause: Lack of oversight
Recommendation: Job duties should be documented for each position and a policy should be implemented to ensure all time sheets detail out the duties performed and are charged at the correct rate.
Categories
Allowable Costs / Cost PrinciplesInternal Control / Segregation of Duties