Finding Text
2023-004 – Material Weakness and Material Noncompliance – Allowable Costs: Missing Timesheets
Federal Program: Assistance Listing #93.224 and 93.527, Health Center Program Cluster, Department of Health and Human Services
Criteria: Pay’s should be supported by approved timesheets.
Condition: We noted that 10 out of 40 payroll transactions tested for the Health Center Program Cluster could not be supported by approved timesheets.
Questioned Costs: N/A
Cause and Effect: There has been significant turnover in the finance department. Timesheets were
not retained for a period of the fiscal year under audit.
Recommendation: We recommend that management retain approved timesheets for each pay period for all employees. Timesheets should be retained in the Center’s payroll system and records. This will ensure that employees are being paid accurately for the time they have worked for each pay period.
Views of Responsible Officials: Management agrees with the finding.
Corrective Action Plan: See attached corrective action plan.