Finding 598757 (2022-003)

Significant Deficiency Repeat Finding
Requirement
L
Questioned Costs
-
Year
2022
Accepted
2023-06-07

AI Summary

  • Core Issue: Some payroll records were missing required signatures, affecting their validity.
  • Impacted Requirements: Controls for proper recordkeeping and timely approvals were not consistently followed.
  • Recommended Follow-Up: Ensure that all personnel are reminded of the importance of adhering to established procedures for payroll approvals.

Finding Text

2022-003 Internal Control Design and Oversight Condition: Two of eight selected payroll charges selected for testing lacked one required signature, either of the employee or a supervisor, on the Personnel Activity Report. In one additional instance, the signatures did not include the required date as evidence of timeliness of preparation or approval. Criteria: Effectively designed and executed controls should be present to ensure proper recordkeeping and reporting. Cause: In certain circumstances, documented processes were not followed. Effect: Payroll and benefits were charged that were not properly reviewed/approved or the approval may not have taken place timely. Recommendation: The auditor recommends that controls be executed to ensure adequate and timely oversight take place. View of Responsible Official: Management agrees and has implemented processes to review Personnel Activity Reports on a timely basis, this process will be reinforced and personnel reminded of the importance of following current procedures.

Categories

Internal Control / Segregation of Duties Reporting

Other Findings in this Audit

  • 22304 2022-001
    Material Weakness Repeat
  • 22305 2022-002
    Material Weakness
  • 22306 2022-003
    Significant Deficiency Repeat
  • 22307 2022-001
    Material Weakness Repeat
  • 22308 2022-002
    Material Weakness
  • 22309 2022-003
    Significant Deficiency Repeat
  • 22310 2022-001
    Material Weakness Repeat
  • 22311 2022-002
    Material Weakness
  • 22312 2022-003
    Significant Deficiency Repeat
  • 22313 2022-001
    Material Weakness Repeat
  • 22314 2022-002
    Material Weakness
  • 22315 2022-003
    Significant Deficiency Repeat
  • 598746 2022-001
    Material Weakness Repeat
  • 598747 2022-002
    Material Weakness
  • 598748 2022-003
    Significant Deficiency Repeat
  • 598749 2022-001
    Material Weakness Repeat
  • 598750 2022-002
    Material Weakness
  • 598751 2022-003
    Significant Deficiency Repeat
  • 598752 2022-001
    Material Weakness Repeat
  • 598753 2022-002
    Material Weakness
  • 598754 2022-003
    Significant Deficiency Repeat
  • 598755 2022-001
    Material Weakness Repeat
  • 598756 2022-002
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
16.575 Crime Victim Assistance $240,068
93.558 Temporary Assistance for Needy Families $185,104
16.543 Missing Children's Assistance $129,777
16.812 Second Chance Act Reentry Initiative $101,666
93.958 Block Grants for Community Mental Health Services $74,791
16.582 Crime Victim Assistance/discretionary Grants $69,981
16.588 Violence Against Women Formula Grants $48,147
16.758 Improving the Investigation and Prosecution of Child Abuse and the Regional and Local Children's Advocacy Centers $20,000
93.497 Family Violence Prevention and Services/ Sexual Assault/rape Crisis Services and Supports $7,272