Finding 1155983 (2024-003)

Criteria An appropriate system of internal controls requires the approval of employee timecards. Condition During testing we noted employee timecards that were not properly approved. Questioned Costs None Context Out of 40 payroll transactions selected for testing, we noted nine instances where employee timecards were not approved. Cause Management oversight Effect There is an increased risk of incorrect wages being charged to the grant program. Repeat Finding No Recommendation We recommend the City implement policies and procedures whereby all hourly employee timecards are approved. Views of Responsible Officials With our online time entry portal, we have approval steps in place for department head to approve all time entered for payroll. All full-time employees are now using the online portal. Payroll detail registers are reviewed by the Finance Director after every payroll to ensure accuracy.