Finding Text
Lack of Documentation of Payroll Allocations and Pay Rate Approvals
Corrective Action: The Organization lacked adequate timekeeping and pay rate documentation
controls during FY23, and no current management or staff were present at the time. As of FY26,
the Organization has begun implementing new payroll oversight processes. Going forward,
timecards will be required for any employee whose time is allocated to multiple functions or
funding sources.
Management will also require documentation of payroll approvals (e.g., signed letters or memos)
for all employees and will store these documents in both hard copy and electronic format. Payroll
allocation methodologies will be reassessed at least every three years using a representative
time study.