Finding 560102 (2024-002)

Criteria or specific requirement Internal controls should be in place to ensure that proper approval of all employee timesheets is taking place. Condition An employee timesheet was missing the required supervisor’s approval. Context We determined, through internal control testing of payroll expenses, that not all employee timesheets had proper supervisor approval. Cause Due to human error, the employee time sheet was not reviewed and approved by the employee’s supervisor. Effect Payroll expenses did not have proper supervisor approval. Recommendation Procedures should be established and implemented to ensure all employee timesheets are reviewed and approved by an employee’s supervisor to ensure hours are properly booked to the correct programs. Views of responsible officials See corrective action plan.