Issue: Payroll disbursement lacked necessary documentation, specifically a timesheet and manager approval.
Trend: This raises concerns about compliance with payroll controls and potential for errors or fraud.
Follow-up: Review payroll processes to ensure all disbursements are properly documented and approved moving forward.
Finding Text
Test of controls of payroll disbursements found an instance where there was no timesheet to support the wages paid to an employee or that it was approved by a manager
Corrective Action Plan
Procedures have been established and implemented to insist controls are in place and being followed to avoid risk of error and/ or fraud. Management will make sure all future payroll disbursements are supported by a timesheet and approved by a manager.