Finding 498128 (2023-004)

Condition – Out of 40 employees tested in the State Opioid Response Program, we noted one selection in which the employee’s hours worked per their time sheet did not agree to the hours paid per the corresponding pay statement during the year ended December 31, 2023. Criteria – Employee time sheets should be reviewed and approved, with any required corrections made prior to the payroll check date. Effect – Incorrectly recording employees’ hours worked may result in discrepancies and errors in employee payroll payments. Recommendation – We recommend that the Organization review all policies and procedures regarding their payroll processes with key staff and that the Organization emphasize the importance of thorough review of time sheets, accurate data entry into payroll systems, and prompt correction of any errors identified. Management's Response – See management's corrective action plan on page 30.