U.S. Department of Interior
Bureau of Indian Affairs Facilities Operations and Maintenance – CFDA No. 15.048
2020-005
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, 23 disbursements were paid at a different rate than the approved wage form.
Action taken in response to finding: A Human Resources Manager/Payroll Specialist position has been created, and it includes duties to assist with internal control procedures. This position is responsible for ensuring the wage forms are signed to document authorization, up to date, completed in a timely manner, and correctly entered into the accounting software system in order to ensure correct financial accounting.
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