Corrective Action Plan
For the Fiscal Year Ended June 30, 2023
Section III – Federal Awards Findings and Questioned Costs
Finding 2023-001, Timesheet – Timekeeping (Assistance Listing 93.829)
Persons Responsible: Irene Math, Chief Financial Officer, John Harrington Controller
Comment:
The federal program 93.829 requires that the distribution of salary and wages charged to federal awards be based on actual employee activity as reflected in personal activity reports (timesheets), prepared after-the-fact, that include the total activity for which employees were compensated.
Response:
WJCS implemented weekly manual timesheets to track staff time and attendance on Federal contracts. These timesheets are used to appropriately allocate salaries and wages to federal awards. However, these timesheets are not integrated into a standard agency-wide payroll processing system. In automated systems, timesheets are embedded in an organization’s time and attendance and payroll system.
In the first quarter of 2023 WJCS commenced the process of assessing system options and to implement an agency-wide time and attendance system for all WJCS employees. This includes working with our existing payroll processor, and engaging payroll consultants to ensure comprehensive timekeeping, including maintaining the allocation of hours worked by program for all employees. Utilizing these enhancements to payroll tracking will allow WJCS to completely and accurately allocate payroll costs to grants with fewer mechanical steps which increase the risk of miscalculations.
In the interim WJCS updated the existing manual process to include the allocation of hours worked by program.
Estimated Completion Date: The agency-wide time and attendance system will be implemented by November, 2024.