Finding Text
2024-012 COVID-19 - Coronavirus State and Local Fiscal Recovery Fund – Assistance Listing #21.027, Activities Allowed/Allowable Costs (Material Weakness) Condition : The City is not reviewing the disbursements paid to one of their vendors nor payroll timesheets of some of their employees prior to making payment to them. Criteria : Management should have processes and procedures in place that requires approval of expenditures prior to payment. Cause : At times the vendor was approving payments and their employee timesheets, however the City was not approving payment prior to reimbursement to the vendor and payment to employees. Effect : There is a lack of control due to a lack of review. Perspective Information : We detected this through sampling in one out of seven disbursements tested and in six out of six payroll timesheets tested. City of Emporia, Virginia Schedule of Findings and Questioned Costs June 30, 2024 14 Recommendation : We recommend that the City follow their expense approval process for all vendors and approve personnel timesheets for payroll expenditures to provide oversight. View of Responsible Officials : See Corrective Action Plan.