Approval of Timecards: Criteria: Management was responsible for implementing policies and procedures to ensure salaries and wages reimbursable by the federal award are adequately documented, approved and submitted for reimbursement at appropriate amounts. Condition: During compliance testing, it was determined that although certain timecards selected for testing did not contain inappropriate amounts, no evidence of approval was present which is a deviation in compliance with the above criteria. Context: Two out of fourteen total timecards that were selected for testing did not contain evidence of approval. Cause: The appropriate level of management did not approve the timecards. Effect: As a result of the condition, two out of fourteen total timecards that were selected for testing did not contain evidence of approval. Questioned Costs: None. Repeat Finding: No. Recommendation: In the future, the System should implement appropriate processes and controls to ensure all timecards are approved by the appropriate level of management. Contact: Michael Hammond, Interim Health System Controller. Corrective Actions Taken or Planned: Management acknowledges the finding and will ensure all timecards are approved in the future.