Finding Text
Finding #2022-002 Type: Material weakness over federal awards Assistance Listing: 14.231 Emergency Solutions Grant Program 21.019 Coronavirus Relief Funding 21.027 Coronavirus State and Local Recovery Funds Requirement: Invoices should be approved before payment. In addition, per Uniform Grant Guidance 200.430, charges to federal awards for salaries and wages must be based on actual work performed, supported by internal controls, and part of the official records of the Organization. Condition/Context: Invoices (112 out of 120) and timesheets/payroll records (23 out of 120) approvals could not be substantiated. Cause: Policies and oversight were not in place for formal documentation of invoices and timesheets. Effect: Improper or inaccurate amounts could be paid or charged to contracts. Questioned Costs: None. Recommendation: We recommend that supervisors sign off on invoices and timesheets during the process of review. Procedures should be put in place to ensure reviews are completed timely. Management Response: Management has implemented an electronic timekeeping system for payroll which requires timecards to be approved prior to submitting payroll. Management will also be reviewing each invoice prior to payment to ensure invoices are approved.