Finding Text
AL 16.575: Allowable Costs - Approval of Timesheets – Material Weakness Criteria A key control surrounding the payroll disbursement process is the presence of approved rates per employee contracts and personnel action forms. Condition During the year, it was also noted that personnel action forms for the year under audit were not available due to a change in staffing and improper paperwork filing. Cause Supporting documentation was not available for review during the audit. Effect Approved personnel action forms were not able to be provided due to staffing changes and improper paperwork filing. Questioned Costs $18,072 Context In 2024, there were changes in staff and programs holding payroll documents. The total amount paid for payroll disbursements chosen for sampling was $28,286. Out of this amount, we were able to substantiate $10,214 of payroll disbursements. Recommendation We recommend that all personnel action forms be maintained and properly filed. View of Responsible Officials and Planned Corrective Actions The Abused Adult Resource Center’s payroll allocations for grants will be documented on timesheets and approved and the hard copies will be filed or scanned onto a local drive kept by the Center. Indication of Repeat Finding This is a new finding.