Finding 612361 (2022-003)

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Requirement
P
Questioned Costs
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Year
2022
Accepted
2023-05-21

AI Summary

  • Core Issue: Four employees submitted timecards for the ERA program late, up to two months after the deadline.
  • Impacted Requirements: Timecards must be completed within five days of the pay period end date as per the Organization's policy.
  • Recommended Follow-up: Reinforce timely submission of timecards with all employees and ensure adherence to the timekeeping policy.

Finding Text

2022-003: Payroll Timecard Completion. Condition: Four of the nineteen employees tested who charged time to the Emergency Rental Assistance (ERA) program, completed and submitted timecards between one to two months after the pay period end date. Criteria: Pursuant to the Organization's accounting procedures manual, timecards must be completed by employees within five days of pay period end date which would then be approved by the employee's supervisor. Cause: The late completion of the timecards was due to human error or oversight. Effect: Failure to complete and submit timecards in a timely manner results in delays related to the review and approval of timecards. This in turn affects the proper allocation of time charged to the ERA program code. Recommendation: The auditor recommends that employees prepare and submit their timecards in a timely manner in compliance with the Organization's timekeeping policy. View of Responsible Official: The Executive Director noted that internal disciplinary procedures were followed for all four employees and he will reinforce the importance of the timely completion of timecards with all employees.

Categories

Allowable Costs / Cost Principles Internal Control / Segregation of Duties

Other Findings in this Audit

Programs in Audit

ALN Program Name Expenditures
21.023 Emergency Rental Assistance Program $1.25M
16.524 Legal Assistance for Victims $80,910
93.044 Special Programs for the Aging_title Iii, Part B_grants for Supportive Services and Senior Centers $24,419
14.231 Emergency Solutions Grant Program $19,285
14.218 Community Development Block Grants/entitlement Grants $10,171
93.558 Temporary Assistance for Needy Families $9,894