Finding Text
Condition: During our review of the major program’s expense transactions, we noted the following instances of deficiencies in internal control over compliance:: In four out of five timesheets reviewed, there were errors and discrepancies that were not caught during management’s review of the timesheets, indicating that the control procedure is not operating effectively. .One out of three employment contracts reviewed were not signed by the employee and the appropriate supervisor. The signed copy of the employment contract could not be located. Management did not include indirect costs of $83,399 related to the major program in the SEFA. This was corrected by the auditors.