Finding 2022-003: Accuracy of Data Condition During compliance testing, it was identified that expense allocations related to payroll were not adequately supported. Corrective Action Plan Corrective Action Planned: The Agency, effective October 1, 2022, calculates wages to all programs as a percentage. These percentages are used in the development of the budget and shared with the human resources for bi-weekly payroll. Employees paid out of multiple funds are now delineated in a spreadsheet by the Finance Director pursuant to a new standard operating procedure. The Staff Accountant enters the monthly recurring adjustment for wages. If Agency budgets are amended and wages adjusted during the fiscal year, the board in coordination with the Executive Director will notify the Finance Department. The Finance Director will then create a new recurring entry, and any adjustments, for recording for the Staff Accountant. Name of Contact Person Responsible for Corrective Action: Clint Deschene, Director Finance Anticipated Completion Date: March 2023