Finding 525620 (2024-001)

Condition: Beginning in fiscal year 2023, detailed time cards for salary employees were no longer retained by the Organization's third party payroll service provider. The Organization was not aware of the change in service by the third party payroll service provider. The time cards provide the details of the actual time worked for employees and provide the allocation for time spent on specific grants. Detailed time cards have been retained for hourly employees. Recommendation: Detailed time cards for salary employees should be retained by the Organization for each pay period under the grant period of performance. Current Status: The Organization inconsistently retained detailed time cards for salaried employees during fiscal year 2024. During the year ended June 30, 2024, the Organization began to implement policies and procedures to ensure that accurate tracking of time worked on grants were kept. However, due to turnover within the accounting and Human Resources departments, a full correction had not yet been made. Policies and procedures have been constructed to ensure timecards are completed with actual time worked and approved for salaried employees each pay period beginning in fiscal year 2025.