Finding Text
Completion and Review of Payroll Timecards. Condition: One out of the twenty-one employees tested who charged time to the Legal Services Corporation (LSC) grants, completed and submitted their timecard late. Additionally, two out of the twenty-one employees tested completed their timecards in a timely manner but the supervisor approved the timecards late. Criteria: Pursuant to the Organization’s accounting procedures manual, timecards must be completed by employees within 5 days of the pay period end date which should then be approved by the employee’s supervisor in a timely manner. Cause: The late completion and late review of timecards was due to human error. Effect: Failure to complete and submit timecards in a timely manner results in delays related to the review and approval of timecards. Additionally, late review of timecards could result in inappropriate allocation of payroll expense to LSC grants. Recommendation: The auditor recommends that employees complete timecards and supervisors review timecards in a timely manner in compliance with the Organization’s timekeeping policy. View of Responsible Official: The Executive Director will reinforce the importance of the timely completion and review of timecards to all employees.