Finding Text
Condition: In the testing of 40 payroll periods there were 5 instances in which the timecard was not signed by the employee; these instances occurred for a total of 3 employees working on the program.
Criteria: CFR Part 200.430(g) identified standards for documentation of personnel expenses. Internal controls within the organization should be designed and effectively implemented to support these standards for documentation.
Cause: During the year the Organization was implementing new time tracking processes and during that implementation process some individual timecards were not properly signed off.
Effect: The allocation on the timecard for the period was not attested to be accurate and properly distributed by the employee.
Recommendation: The Organization should review its control process for the reviewer and approver of time to ensure that the supervisor does not approve time for which there is no employee signature.
Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding, see corrective action plan.