Finding Text
During our examination of internal controls over the payroll process, several significant deficiencies emerged. We noted the Partner Leaders have access to update the payroll allocation spreadsheet which shows any changes to hourly rates and salary amounts. This payroll allocation spreadsheet is a substitute to individual timesheets. The payroll allocation is used to process payroll and the payroll and allocation sheet is used to record the journal entry to the appropriate program or grant. We noted during this process, some of the allocations were not correct for several pay periods. We also noted the evidence of an approval from HR for the bi-weekly payroll was not supported and there was time noted on the payroll register that did not match to the records from the rate increase sheet. We also noted that there was no detailed budget for some grants that would show the breakdown of salaries.