Finding 1163434 (2024-002)

Criteria or specific requirement: Management is responsible for ensuring that the Club complies with all grant requirements. Condition: During the audit it was noted that, in the beginning of the year, employee timecards were missing. Questioned Costs: None Context: In most instances, the review and approval of hours worked could not be reviewed since the timecards were not kept. Effect: Grant expenditures could be misstated if hours are being paid our without approval. Cause: The Club's internal control procedures were not followed consistently. Recommendation: The Club should monitor the approval of timecards for hourly employees to ensure proper backup exists for grant reimbursements. Management's response: The Club has reviewed their monitoring procedure and during the fiscal year started ensuring consistent approval of employee timecards.