Finding Text
2022-003 Internal Control Design and Oversight Condition: Two of eight selected payroll charges selected for testing lacked one required signature, either of the employee or a supervisor, on the Personnel Activity Report. In one additional instance, the signatures did not include the required date as evidence of timeliness of preparation or approval. Criteria: Effectively designed and executed controls should be present to ensure proper recordkeeping and reporting. Cause: In certain circumstances, documented processes were not followed. Effect: Payroll and benefits were charged that were not properly reviewed/approved or the approval may not have taken place timely. Recommendation: The auditor recommends that controls be executed to ensure adequate and timely oversight take place. View of Responsible Official: Management agrees and has implemented processes to review Personnel Activity Reports on a timely basis, this process will be reinforced and personnel reminded of the importance of following current procedures.