Finding Text
Statement of condition: Salaries and wages were charged to the Coronavirus State and Local Fiscal Recovery Funds program for employees but there was no evidence of review performed over payroll calculations. There were also instances of variances for salaries and wages charged to the program between supporting documentation and amount recorded and paid. Material Weakness: As discussed at Finding 2022-001, controls were in place for management to ensure that payroll charged to the Coronavirus State and Local Fiscal Recovery Funds program were accurate and properly recorded, however, there was no evidence the control was performed. This lack of control resulted in variances between supporting documentation and what was recorded and paid.