Finding Text
FINDING NUMBER: 2023-001
Criteria or specific requirement:
Management is responsible for ensuring that the Club complies with all grant requirements.
Condition:
During the audit it was noted that, in a few instances, employee timecards were missing supervisor
approval.
Questioned Costs:
None
Context:
In a few instances, the review and approval of hours worked by a supervisor was not recorded on the
electronic timecards.
Effect:
Grant expenditures could be misstated if hours are being paid out without a supervisor’s approval.
Cause:
The Club’s internal control procedures were not followed consistently.
Recommendation:
The Club should monitor consistently the approval of timecards for hourly employees.
Management’s response:
The Club will review their monitoring procedures to ensure consistent approval of employee timecards.