Finding Text
Criteria or specific requirement Internal controls should be in place to ensure a review is completed on payroll timesheets charged to a federal program. Condition The timesheets must be signed by the building supervisor before submission to the District office. Context The employee and building supervisor are to approve all timesheets. Cause During the summer months, the building supervisor is not in the office and, therefore, no review was completed on timesheets before they were paid. Effect Time charged to the federal program could be incorrect. Recommendation During the months when the building supervisor is not available, the superintendent should sign off on all timesheets and review for proper coding to federal grants.