Finding 386913 (2023-006)

Material Weakness
Requirement
AB
Questioned Costs
$1
Year
2023
Accepted
2024-03-28

AI Summary

  • Core Issue: Employee time sheets are not accurately reflecting hours worked across departments.
  • Impacted Requirements: Time sheets must be correctly prepared or adjusted to support reimbursement requests.
  • Recommended Follow-Up: Improve review processes for time sheets and notify employees of any adjustments to ensure accurate payroll charging.

Finding Text

Employee Time Sheets Condition: Employee time sheets do not accurately reflect the allocation of their hours among departments / programs. Criteria: Time sheets are accurately prepared by the employee or adjusted upon management's review. Cause: Controls were not implemented. Effect: There is no documentation to support the amounts charged to a department / program and requested for reimbursement under a grant. Recommendation: Closer attention should be paid when summarizing and reviewing employee time sheets to ensure it accurately reflects the allocation of hours worked. Adjustments should be made as needed and the employee should be notified of any changes. This will ensure the proper charging of payroll to departments / programs and requested for reimbursement is accurate and properly documented. Views of Responsible Officials and Planned Corrective Actions: AACA agrees with the finding and the recommendation will be implemented.

Corrective Action Plan

Action Taken: To correct the issues identified in finding 2023-002 related to employee time sheets and their accurate allocation among departments/programs, AACA will implement the following corrective actions: Time Tracking System Improvement: AACA will evaluate the current time tracking system to ensure it allows for detailed and accurate allocation of hours to specific departments or programs. Training and Guidelines: AACA will conduct training for all relevant employees on the importance of accurate time reporting and its impact on grant compliance and financial management. AACA will create written guidelines detailing how to allocate time across different departments or programs. Management Review and Oversight: All employee time sheets will be reviewed and approved by the Supervisor or Department Head to verify the accuracy of the time allocations for the employees. Documentation and Record Keeping: All adjustments to time sheets will be accompanied by written explanations, including the reason for the adjustment and the approval signature of a supervisor or manager. Employees will be notified of any changes made. Implementation Plan: AACA will develop a detailed implementation plan for these corrective actions, including specific tasks, responsible individuals, and timelines.

Categories

Questioned Costs Allowable Costs / Cost Principles Cash Management

Other Findings in this Audit

  • 386910 2023-003
    Material Weakness
  • 386911 2023-004
    Material Weakness
  • 386912 2023-005
    Material Weakness
  • 963352 2023-003
    Material Weakness
  • 963353 2023-004
    Material Weakness
  • 963354 2023-005
    Material Weakness
  • 963355 2023-006
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
14.231 Emergency Solutions Grant Program $312,314
11.307 Covid-19 - Economic Adjustment Assistance $195,154
17.259 Wia Youth Activities $164,521
21.027 Coronavirus State and Local Fiscal Recovery Funds $121,450
21.008 Low Income Taxpayer Clinics $105,537
96.569 Community Services Block Grant $51,038
84.002 Adult Education - Basic Grants to States $46,021
14.218 Community Development Block Grants/entitlement Grants $28,560