U.S. Department of Interior
Fort Peck Reservation Rural Water System – CFDA No. 15.516
2020-009 Allowable Costs/Cost Principles – Payroll Expenses
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 supported by an employee wage form on file.
Action taken in response to finding: All employees have a current wage from on file. Changes to payroll are not completed until the wage form is signed by both the General Manager and Financial Officer. The wage forms for each employee are completed during orientation and with wage increases following a satisfactory work performance evaluation. The wage forms are kept with each employee’s file stored with the HR Manager.
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