Core Issue: Timesheets for federal program allocations are missing required signatures from both employees and supervisors.
Impacted Requirements: This finding violates the compliance requirement for Allowable Costs and undermines the integrity of time allocation.
Recommended Follow-up: Review and reinforce procedures to ensure all timesheets are properly signed before submission to prevent future discrepancies.
Finding Text
Type of finding- Significant Internal Control over Compliance;Compliance Requirement- Allowable Costs; Criteria- The organization requires timesheets to be signed by both the employee and the supervisor. Condition- There have been instances where timesheets used to allocate employee time to specific federal programs were not signed by either the employee or the supervisor. This omission compromises the integrity of time allocation and compliance with federal requirements. Cause- Procedures are in place for supervisory approval of documentation of session visits and other expenditures before submitting the purchase voucher through the certifying representative reviewed the supporting documentation and signed the voucher, the discrepance was not discovered. Effect - Unsigned timesheets can lead to inaccurate allocation of labor costs to federal programs. Context - 105 timesheets were tested. 11 were found having missing signatures.
Corrective Action Plan
Family Service Center recognizes the important of signed and approved timesheets. Family Service Center has upgraded the agency payroll system which includes submitting and approving timesheets electronically. This will mitigate missing signatures for approval on timesheets by employees and supervisor.