Finding 555109 (2024-001)

Condition: During audit fieldwork, it was noted that the employee time cards are not approved by Department Heads. Criteria: Management is responsible for ensuring that the Club complies with all grant requirements including accurate timekeeping. Cause: The Club’s internal control procedures were not followed consistently. Effect: Grant expenditures could be misstated if hours are paid out with the supervisor’s review and approval. Recommendation: We recommend that better internal controls be exercised if the Department Head approves and signs all time cards prior to payroll processing. Corrective Action Plan: The Club will review the monitoring procedures to ensure consistent approval of employee timecards.