Finding Text
Information on universe: Payroll control testing.
Sample size: Five employees selected for internal control testing.
Identification of repeat finding: Yes, 2023-005
Condition: Lack of detailed job duties, review and approvals on time allocated and charged to the property as well as one employee missing allocations.
Criteria: Time sheets should have detailed allocations and job duties as well as be reviewed and approved.
Effect: Allocation sheets had errors, therefore causing improper charges to the property.
Context: Auditor selected timesheets for payroll control testing.
Cause: Lack of oversight.
Recommendation: Time sheets should have detailed job duties performed and time allocated to the property based on these duties performed. The time sheets then need to be reviewed and approved.