Finding Text
Financial Statement Finding 2022-002 Criteria ? Employee records were not consistently maintained, or records were not filed appropriately. Condition ? Four approved wage rate forms could not be located. Our testing included 40 payroll selections and for four of the 40 selections an approved wage rate form for the selected time period could not be located by the Office Manager. The sample was not intended to be, and was not, a statistically valid sample. Cause ? Ineffective design of internal control. Effects or Potential Effects ? Wage rates could not be confirmed to documentation approved by the Executive Director and the employee. Auditor?s Recommendation ? We recommend that wage rate forms be properly approved by the Executive Director and the employee and maintained in the employee's file. View of responsible officials ? HAVEN agrees with the finding and the Office Manager will review and ensure all employee files are complete.