Recommendation: Management should ensure that employees are aware of the jobs they are working on as they log their time, and supervisors should include this as part of their review process. When adjustments to correct errors are necessary, management should document the reason for the correction as well as review of that correction. The accounting department should record the adjustments in the general ledger through a journal entry. Action Taken: The Finance and Human Resources departments are implementing enhancements to existing payroll allocation processes, including additional training and guidance to employees and supervisors to reinforce proper timekeeping and project coding in accordance with established policy. Management will also implement formal control requiring documented review and approval of payroll allocation adjustments. All approved adjustments will be recorded in the general ledger through journal entries prepared and reviewed in accordance with established accounting procedures. Anticipated completion date: June 30, 2026