Audit Finding Reference: 2025-001 Description of Finding: The audit revealed that a time and effort record was incomplete, and documented hours worked were not approved by the Supervisor prior to payroll processing. Planned Corrective Action: The District will strengthen its current review procedures for all timesheets supporting payroll costs charged to federal grants. Until the new electronic timekeeping system is implemented, employees will be required to complete and sign their timesheets, and the timesheets will be reviewed and approved by the appropriate supervisor prior to submission for payroll processing. The Business Manager will also review timesheets as part of the payroll warrant review and approval process to verify that required employee and supervisory approvals are documented. These requirements have been reviewed and reinforced with the employee responsible for payroll processing, as well as with supervisors responsible for reviewing and approving timesheets. Periodic monitoring will be performed by the Business Manager to ensure that established timesheet procedures are being consistently followed and that payroll costs charged to federal awards are supported by appropriate documentation. The District has also purchased absence and time management software and will implement the timekeeping component by January 2027. The new electronic system will eliminate paper timesheets and provide a consistent process for recording, reviewing, and approving employee time. All electronic timesheets will be reviewed and approved by the appropriate supervisor prior to submission for payroll processing. Name of Contact Person and Completion Date: Liz Bouchard, Business Manager Franklin County Technical School Completion Date: January 2027