Finding Text
2022-006
Missing or unsigned salary documentation
93.341 Analyses, Research and Studies to Address the Impact of CMS Programs on American
Indian/Alaska Native (AI/AN) Beneficiaries and the Health Care System Serving these Beneficiaries
93.421 Strengthening Public Health Systems and Services
Audit Results:
Criteria:Signed offer letters or salary change forms should be maintained for all active employes as evidence of
approval of salary rates.
Condition:During our testing of payroll, we noted that offer letters or salary change forms were not signed or could
not be located for four of the employees tested.
Effect:As a result, the Organization did not maintain the proper signed documentation for employee salaries.
Cause:This is due to lack of controls over document retention resulting from employee turnover.
Recommendation:
Auditors recommend that offer letters and salary change forms are maintained for all active employees as
documentary evidence that salary rates have been approved. It is critical that salary rates and changes be
approved in order to be in compliance with Uniform Guidance requirements.
Views of Responsible Officials and Planned Corrective Actions:
Management agrees with this Single Audit Finding and response is included in the Corrective Action Plan.