Finding Text
2022-004 Timesheets
Material Weakness
CONDITION: The following conditions were noted during our timesheet testing: • 67 out of 77 timesheets tested did not indicate a program to be charged
• 3 out of 77 timesheets tested were not signed by the employee
8 out of 77 timesheets tested were not signed by the employer. CRITERIA: Section 200.302 Financial Management of the Office of Management and Budget’s Uniform Guidance includes the following financial management system requirements:• Records that identify adequately the source and application of funds for federally-funded activities. Under Recordkeeping of the White Shield School Districts policies it states that “Accurate records shall be kept of hours worked by all classified employees. The Business Managers shall institute a system of recordkeeping.” CAUSE: Inadequate completion of the timesheet or the timesheet lacks a place for the program coding. EFFECT: Reportable compliance findings due to noncompliance with federal guidelines (OMB Uniform Guidance). Without proper support of salaries and wages the related expenditures are subject to disallowance by funding agencies.