Recommendation: We recommend the City to strengthen their procedures in place in relation to the
timesheet approval process. Only properly reviewed and approved timesheets should be processed by
payroll. This addresses COSO's Risk Assessment, Principle 7: identifies and analyzes risks and Control
Activities, Principle 12: deploys through policies & procedures.
Management Response and Corrective Action Plan
City's Response: The City concurs with the recommendation and has already taken steps to
implement new policies, procedures and systems that address and mitigate this finding.
Corrective Action Plan: The City has adopted and implemented a new Payroll system. The new
payroll system operates on an ADP platform which allows for supervisory review and approval of each employee's time card. Additionally, the city is developing a Grants Project-Based reporting
policy and procedure that complies with OMB's Uniform Guidance (2 CFR 200) to address payroll approval.
In the meantime, the Grants and City Controller's departments will take steps to address the specific
finding noted above.
Planned Implementation Date: June 30, 2020
Responsible Person: Delmonsha Green, Housing Authority Director, Aubrey Relf, City Grants
Manager and Rafaela King, Controller