FAC Explorer

Finding 608374 (2022-002)

Significant Deficiency
Requirement
AB
Questioned Costs
-
Year
2022
Accepted
2023-03-22
Audit: 27732
Organization: Domestic Violence Program INC (TN)
Auditor: Jobe Hastings & Associates

AI Summary

  • Issue: Four payroll disbursements lacked employee signatures on timesheets, indicating a potential oversight.
  • Requirements Impacted: Controls must ensure that services charged to Federal awards comply with cost principles, which were not met due to missing approvals.
  • Recommended Follow-Up: Strengthen controls to require signatures from both employees and supervisors on all timesheets before payroll processing.

Finding Text

2022-002 - Timesheet Signatures Condition and context: We performed a sample of payroll disbursements made to employees. Four disbursements were supported by timesheets that were not signed by the employee. Criteria: Controls should be designed to provide reasonable assurance that services charged to Federal awards are in accordance with applicable cost principles. Cause of Condition: This appears to be an oversight when obtaining timesheets from employees. Effect: Lack of review and approval of timesheets by the employee and their supervisor could lead to inaccurate information used to record the employees time in the accounting system and on grant reimbursement requests. Recommendation: Controls should be strengthened to ensure all timesheets are signed by the employee and the employee?s supervisor. Views of Responsible Officials and Planned Corrective Actions: The Organization agrees with this finding and will implement the following: ? Develop/Design internal controls to provide reasonable assurance that services charged to Federal awards are in accordance with applicable cost principles. ? All timesheets must be reviewed by the employee and their direct supervisor before submission for payroll processing to ensure accuracy of activities and time recorded. ? No time sheet will be processed for payroll by the organization unless the time sheet is signed by the employee and employee?s supervisor. ? Re-train leadership on protocols to ensure accuracy of time worked and grant allowable activities are recorded on time sheets and that all parties sign the timesheet as verification of approval of said activities.

Categories

Internal Control / Segregation of Duties Allowable Costs / Cost Principles Cash Management

Other Findings in this Audit

  • 31930 2022-002
    Significant Deficiency
  • 31931 2022-003
    Significant Deficiency
  • 31932 2022-002
    Significant Deficiency
  • 31933 2022-003
    Significant Deficiency
  • 31934 2022-002
    Significant Deficiency
  • 31935 2022-003
    Significant Deficiency
  • 31936 2022-002
    Significant Deficiency
  • 608372 2022-002
    Significant Deficiency
  • 608373 2022-003
    Significant Deficiency
  • 608375 2022-003
    Significant Deficiency
  • 608376 2022-002
    Significant Deficiency
  • 608377 2022-003
    Significant Deficiency
  • 608378 2022-002
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
16.575 Crime Victim Assistance $332,175
14.231 Covid-19 Emergency Solutions Grant Program $265,505
93.671 Family Violence Prevention and Services/domestic Violence Shelter and Supportive Services $248,510
16.582 Crime Victim Assistance/discretionary Grants $27,366
16.736 Transitional Housing Assistance for Victims of Domestic Violence, Dating Violence, Stalking, Or Sexual Assault $25,980
14.231 Emergency Solutions Grant Program $22,151
14.218 Community Development Block Grants/entitlement Grants $22,000
14.267 Covid-19 Continuum of Care Program $21,145
97.024 Emergency Food and Shelter National Board Program $7,500