Finding Text
AL 93.671: Allowable Costs - Personnel Action Forms – Material Weakness Criteria A key control surrounding the payroll disbursement process is the presence of personnel action forms indicating approved pay rates. Condition During the year it was noted that personnel action forms stating approved pay rates could not be found. Cause Due to transition in staff and confusion with filing paperwork, personnel action forms were not found. Effect Personnel action forms were not able to be provided and as such, no approved pay rates were documented. Questioned Costs $79,668 Context In 2024, there were changes in staff and programs holding payroll documents. Approved pay rates were unable to be verified for 10 of the 39 payroll transactions chosen for testing. Recommendation We recommend that all personnel action forms be kept in employee files and that a process is created for filing to ensure that the Center’s staff are able to easily locate the personnel action forms. View of Responsible Officials and Planned Corrective Actions The Abused Adult Resource Center will form a process to ensure filing of personnel action forms is consistent and that hardcopies of personnel action forms are available. Indication of Repeat Finding This is a new finding.