Finding 1167375 (2025-006)

Material Weakness Repeat Finding
Requirement
N
Questioned Costs
-
Year
2025
Accepted
2025-12-30

AI Summary

  • Core Issue: There is a significant deficiency in payroll controls due to a lack of timely reviews and approvals of time allocations.
  • Impacted Requirements: Allocation sheets must be reviewed and approved to ensure accurate payroll charges to the property.
  • Recommended Follow-Up: Implement a process for detailed review and approval of allocation sheets to prevent incorrect payroll charges.

Finding Text

Finding 2025-006: Significant deficiency Information on universe: Payroll control testing. Sample size: Three employees selected for internal control testing. Identification of repeat finding: No Condition: Lack of review and approvals on time allocated and charged to the property. Criteria: Allocation sheets should be reviewed and approved. Effect: The property could be charged the wrong amounts for payroll. Context: Auditor selected timesheets for payroll control testing. Cause: Lack of review and approvals. Recommendation: Allocation sheets should be reviewed in detail and approved.

Corrective Action Plan

Condition: Lack of review and approvals on time allocated and charged to the property. Action Plan: The Director of Affordable Housing will ensure that her staff submit allocation sheets each pay period. The Director will review the allocation sheets for accuracy, and the Director will approve the allocation sheets before submitting to Payroll for processing. The Chief Operating Officer will ensure that the Director of Affordable Housing submits an allocation sheet each pay period. The COO will check the allocation sheet for accuracy before approving the allocation sheet and submitting to Payroll for processing. The allocation sheet submitted will include detailed information on the job duties performed during that pay period by the staff member submitting the allocation sheet. Completion Date: 6/1/2026 Contact: Jackie Oliveira-Director of Affordable Housing

Categories

Internal Control / Segregation of Duties Allowable Costs / Cost Principles Significant Deficiency

Other Findings in this Audit

  • 1167366 2025-002
    Material Weakness Repeat
  • 1167367 2025-004
    Material Weakness Repeat
  • 1167368 2025-002
    Material Weakness Repeat
  • 1167369 2025-004
    Material Weakness Repeat
  • 1167370 2025-003
    Material Weakness Repeat
  • 1167371 2025-003
    Material Weakness Repeat
  • 1167372 2025-005
    Material Weakness Repeat
  • 1167373 2025-005
    Material Weakness Repeat
  • 1167374 2025-006
    Material Weakness Repeat
  • 1167376 2025-007
    Material Weakness Repeat
  • 1167377 2025-007
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
14.157 SUPPORTIVE HOUSING FOR THE ELDERLY $3.45M