U.S. Department of Interior
Bureau of Indian Affairs Facilities Operations and Maintenance – CFDA No. 15.048
2020-004 Allowable Costs/Cost Principles –Payroll
Recommendation: We recommend that ASRWSS follow their internal control policies and procedures to ensure that all expenditures are properly supported and charged to the correct grant.
Explanation of disagreement with audit finding: There is no disagreement with the audit finding.
Condition: During our testing of payroll and payroll-related expenditures, it was noted that of the 60 samples tested, 4 disbursements were not signed by the employee and/or supervisor.
Action taken in response to finding: Additional staff have been hired to assist with payroll duties. The Payroll Specialist position was created and filled in June of 2021 and since then internal procedures have been developed to ensure that time sheets are complete and correct, and authorized and signed by both the employee and/or supervisor. Complete documentation is reviewed and approved by the General Manager, which is documented by signature on the payroll cover sheet before the payroll is processed. The Administrative Officer position has also been developed and given authority to act on behalf of the General Manger during absence, so that all documents would be properly and completely approved before processing.
Additionally, Time Clock Plus software was also purchased and is now used for time tracking. It has enhanced accuracy and reduced manual error by integrating and transferring data directly into the Black Mountain Accounting Software. The new processes implemented are more efficient and have reduced the processing time and payroll effort.
Name(s) of the contact person(s) responsible for corrective action: Ashleigh Weeks, General Manager; Tanya Bear, Administrative Officer; and Bailey Day, Human Resources Manager/Payroll Specialist
Planned completion date for corrective action plan: Complete