Finding Text
Agencies: Corporation for National Community Service and U.S. Department of Health and Human Services
Federal Program: All federal awards.
Criteria: It is PHIMC's policy to have timecards prepared and signed by the employee and their applicable supervisor. In addition, 2 CFR 200.430 (i) Compensation-Personnel Services, Standards for Documentation of Personnel Services requires payroll systems must be based on records that accurately reflect the work performed and supported by a system of internal controls that provides reasonable assurances that charges are accurate; allowable and reasonable; and properly allocated.
Condition: We identified an instance in which a timesheet was not signed off by applicable supervisor and there was no evidence of review. In addition, we noted an instance in which the timesheet did not include all time worked.
Context: Out of a sample of 40 timesheets, two timesheets were not complete. Sample was not statistically valid.
Cause: The lack of supervisory authorizations and incomplete timesheets appear to be a result of human error and an oversight.
Questions Costs: No questioned costs were identified.
Effect: Amounts charged to federal awards related to these incomplete timesheets were accurate. However, lack of supervisory review and inaccurate timesheet data can lead to errors in payroll and government grant record keeping.
Recommendation: We recommend PHIMC reiterate applicable policy, and ensure all timesheets are prepared, reviewed, and contain appropriate approvals.
Views of Responsible Officials: Management plans to reiterate the time and effort reporting policy and ensure timesheets are completed in accordance with PHIMC policy