Views of responsible officials and planned corrective actions: Management agrees with this finding and will put procedures in place for the review and approval of time certifications.
Action Plan:
Review current staffing for employees paid with federal funds:
o To ensure accurate financial reporting, the Finance Team must establish a structured filing system within Google Drive/Team Sheets under Payroll with the following structure: [FY25 / Time Certifications].
Subfolder Structure:
Semi-Annual Time Certs
Monthly Time Certs
Time Certs Internal Audit
o Time Certs Internal Audit
Download the Detail Distribution Report for the current year to date.
Add a column identify the Source of Funds based on budget unit coding.
Create a Pivot Table using the Source of Funds column, employee names, and amounts.
Time Certification Requirements: Employees paid with federal funds must complete time certifications.
Less than 100% federal funded: Monthly time certification required.
100% federally funded: Semi-annual time certification required.
One-time stipend from federal funds: No time certification required, but the offer letter documenting the stipend must be saved.
Anticipated completion date of May 15, 2025, with an updated monthly review.
Create, review, and secure signatures for time certs:
o All time certifications must be created, reviewed, and signed by both the employee and supervisor as soon as possible.
If a time certification is not received, a payroll redistribution will be
required to move the salary out of the federal fund – this is not ideal
and should be avoided.
o Timely completion ensures compliance and prevents unnecessary
adjustments.o Anticipated completion date of May 15,2025, with an updated monthly review.
Conduct a quarterly audit of time certifications and federally funded payroll records:
o As stated above, if a time certification is not received, a payroll redistribution will be required to move the salary out of the federal fund, which is not ideal and should be avoided.
o The anticipated completion date is May 20, 2025, with an updated monthly review.