FAC Explorer

Finding 1239146 (2025-001)

Material Weakness Repeat Finding
Requirement
A
Questioned Costs
-
Year
2025
Accepted
2026-09-30
Audit: 414007
Organization: 1890 Universities Foundation (DC)
Auditor: SB & COMPANY LLC

AI Summary

  • Answer: 20 out of 25 payroll selections lacked proof of supervisory approval for timesheets.
  • Trend: There is a recurring issue with missing documentation for employee time and effort reporting.
  • List: Follow up by ensuring all timesheets are approved and documented by supervisors moving forward.

Finding Text

For 20 of 25 payroll selections tested, management did not provide documentation evidencing supervisory approval of employee timesheets. Additionally, for 2 of the 25 payroll transactions selected for testing, there was no evidence that the time and effort reporting was completed and reviewed by supervisory personnel.

Corrective Action Plan

We concur with the finding related to deficiencies in our time tracking process. A time tracking system using Paychex Time & Attendance was implemented, during the fourth quarter of 2025. This system is designed to accurately capture, and record employees’ hours worked by project/grant. Training sessions have been conducted for all affected employees to ensure they are proficient in using the new time tracking system. Supervisors have received additional training on monitoring and verifying time entries.

Categories

Reporting

Other Findings in this Audit

  • 1239147 2025-002
    Material Weakness Repeat
  • 1239148 2025-003
    Material Weakness Repeat
  • 1239149 2025-004
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
10.147 OUTREACH EDUCATION AND TECHNICAL ASSISTANCE $1.04M
10.523 CENTERS OF EXCELLENCE AT 1890 INSTITUTIONS $959,290
10.727 INFLATION REDUCTION ACT URBAN & COMMUNITY FORESTRY PROGRAM $879,383
10.902 SOIL AND WATER CONSERVATION $390,462