Finding Text
2022-003 ? No Documentation of Approval on Timesheets Federal agency: U.S. Department of Health and Human Services Federal program title: Centers for Independent Living Assistance Listing Number: 93.432 Award Period: April 1, 2020-September 31, 2022 Questioned costs: None Type of Finding: ? Material Weakness in Internal Control Over Financial Reporting ? Material Weakness in Internal Control Over Compliance Condition: The auditors noted no supervisor approval was documented on employee timesheets. Criteria or specific requirement: The Organization should have controls in place for approving timesheets. Context: The finance manager reviews employee timesheets before paying but we noted no supervisor approval. The supervisors may have reviewed the timesheets but there was no documentation of approval on the timesheets. Effect: The lack of controls in place over the financial reporting function increases the risk of improper payroll costs charged to organization or federal grants. Cause: The finance manager reviews employee timesheets before paying but we noted no supervisor approval. The supervisors may have reviewed the timesheets but there was no documentation of approval on the timesheets. Repeat Finding: No Recommendation: We recommend the Organization develop and implement processes for supervisors to document their approval on timesheets. Views of responsible officials and planned corrective actions: The Organization will review the processes and implement procedures.