Finding Text
2022-01: Controls Over Payroll Action Forms ? Provider Relief Funds ? AL# 93.498 (Significant Deficiency in Controls Over Compliance) Condition: During our review of payroll expenses charged to the program, we noted payroll action forms were either not updated or missing entirely Criteria: Controls must be in place to ensure employee time charged to the program is supported by internal rate forms. Cause: Payroll action forms were out of date or missing and thus did not support the rate charged to the program. Effect: There was no audit trail to support approval of pay rates charged to the program. Questioned Cost Amount: Not applicable. Perspective Information: Four items out of 25 tested. Context: Controls were not implemented to ensure payroll action forms were properly used and reviewed prior to recording employee time to the program. Recommendation: We recommend that payroll action forms or other documentation be maintained to support payroll rates charged to federal programs. Views of Responsible Officials and Planned Corrective Action: Management was receptive of the finding and will continue to have heighted scrutiny when using Federal funds.