Finding 1163271 (2022-002)

Significant Deficiency in Internal Control over Compliance Details: During the audit, we identified instances where we could not verify review and approval for cash and payroll disbursements were completed. Recommendation: Incorporate regular review and approval procedures on invoices, payment requests and payroll time and effort documents. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: • Invoices and payments are placed on an expense request form for each purchase and are to be signed by the authorization designated threshold prior to payment verified by accounts payable. • Payroll process implemented in early 2024: to double check and initial timecards with employee entries and supervisor signature, and to verify entries and sign payroll QuickBooks print out prior to check printing. This verification document is filed with the payroll timecards. Name(s) of the contact person(s) responsible for corrective action: Kristin Cowan Planned completion date for corrective action plan: Feb 1 2024