Finding Text
Criteria:
Wicomico County Housing Authority (the "Authority") should maintain appropriate controls
over the payroll process to prevent or detect inaccurate or unsupported costs.
Condition:
The Authority's controls over the payroll process were not properly implemented, resulting in
employees' timesheets not being reviewed or approved.
Context:
The Authority did not obtain a supervisor's review and approval of timesheets for hourly
employees.
Effect:
Payroll could be misstated for hourly employees claiming hours or overtime worked and/or for
employees paid a salary or wage that is unapproved by the Board.
Cause:
The Authority's internal controls over the payroll process were not appropriately implemented
surrounding timesheet review and approval.
Auditor's Recommendation:
The Authority should review and enhance its internal controls to ensure every timesheet is
reviewed and approved by the hourly employee's supervisor.