FAC Explorer

Finding 577191 (2022-003)

Significant Deficiency
Requirement
AB
Questioned Costs
-
Year
2022
Accepted
2023-10-26
Audit: 1411
Organization: Downeast Transportation, Inc. (ME)
Auditor: Edwards Faust & Smith

AI Summary

  • Answer: Two employees had pay rates on the payroll register that did not match the authorized rates.
  • Trend: This discrepancy indicates potential weaknesses in internal controls over payroll processes.
  • List: Review and update payroll authorization forms, ensure regular audits of pay rates, and provide training on internal control procedures.

Finding Text

Downeast Transportation is responsible for designing, implementing, and maintaining effective internal controls over expenditures that include timesheets and payroll authorization forms. During our payroll testing, we tested 18 employees and found that two employees' pay rates on the payroll register did not match the authorized pay rates on file.

Categories

Internal Control / Segregation of Duties

Other Findings in this Audit

  • 747 2022-001
    Significant Deficiency
  • 748 2022-002
    Significant Deficiency
  • 749 2022-003
    Significant Deficiency
  • 750 2022-004
    Significant Deficiency
  • 751 2022-005
    Significant Deficiency
  • 577189 2022-001
    Significant Deficiency
  • 577190 2022-002
    Significant Deficiency
  • 577192 2022-004
    Significant Deficiency
  • 577193 2022-005
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
15.954 National Park Service Conservation, Protection, Outreach, and Education $1.60M
20.526 Buses and Bus Facilities Formula, Competitive, and Low Or No Emissions Programs $1.50M
20.500 Federal Transit_capital Investment Grants $46,573
20.520 Paul S. Sarbanes Transit in the Parks $6,431
20.509 Formula Grants for Rural Areas and Tribal Transit Program $2,204