Finding 598762 (2022-002)

Significant Deficiency
Requirement
P
Questioned Costs
-
Year
2022
Accepted
2023-01-11

AI Summary

  • Core Issue: Employee records are not consistently maintained, leading to missing approved wage rate forms.
  • Impacted Requirements: Wage rates cannot be verified against documentation approved by the Executive Director and the employee.
  • Recommended Follow-up: Ensure all wage rate forms are properly approved and maintained in employee files; the Office Manager will oversee this process.

Finding Text

Financial Statement Finding 2022-002 Criteria ? Employee records were not consistently maintained, or records were not filed appropriately. Condition ? Four approved wage rate forms could not be located. Our testing included 40 payroll selections and for four of the 40 selections an approved wage rate form for the selected time period could not be located by the Office Manager. The sample was not intended to be, and was not, a statistically valid sample. Cause ? Ineffective design of internal control. Effects or Potential Effects ? Wage rates could not be confirmed to documentation approved by the Executive Director and the employee. Auditor?s Recommendation ? We recommend that wage rate forms be properly approved by the Executive Director and the employee and maintained in the employee's file. View of responsible officials ? HAVEN agrees with the finding and the Office Manager will review and ensure all employee files are complete.

Categories

Internal Control / Segregation of Duties

Other Findings in this Audit

  • 22319 2022-001
    Significant Deficiency Repeat
  • 22320 2022-002
    Significant Deficiency
  • 22321 2022-003
    Significant Deficiency Repeat
  • 22322 2022-004
    Significant Deficiency
  • 598761 2022-001
    Significant Deficiency Repeat
  • 598763 2022-003
    Significant Deficiency Repeat
  • 598764 2022-004
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
93.556 Promoting Safe and Stable Families $223,020
14.231 Emergency Solutions Grant Program $136,771
16.017 Sexual Assault Services Formula Program $80,612
14.267 Continuum of Care Program $54,881
16.736 Transitional Housing Assistance for Victims of Domestic Violence, Dating Violence, Stalking, Or Sexual Assault $52,736
93.136 Injury Prevention and Control Research and State and Community Based Programs $47,605
94.021 Volunteer Generation Fund $29,927
97.024 Emergency Food and Shelter National Board Program $21,758
16.575 Crime Victim Assistance $20,113
14.218 Community Development Block Grants/entitlement Grants $13,013