Finding 380523 (2023-003)

During our testing of payroll disbursements, we noted the following: In 22 of 40 allowable payroll disbursements tested, support could not be located to verify that the expense was allowable by the program and to verify that internal control policies and procedures were being followed for a total of $96,844. In 22 of 40 allowable payroll disbursements tested, the hourly rate per the payroll register did not tie to the employee contract or personnel action form on file. The amounts on the payroll register were more that the amount per the employee contract or personnel action form for a total of $13,544. During our testing of general disbursements, we noted the following: In 5 of 40 allowable general disbursements tested, support could not be located to verify that the expense was allowable by the program and to verify that internal control policies and procedures were being followed for a total of $517. In 2 of 40 items tested, approval form was missing signature indicating no proper approval for a total of $363.