FAC Explorer

Finding 61696 (2022-004)

Significant Deficiency
Requirement
AB
Questioned Costs
-
Year
2022
Accepted
2023-04-02
Audit: 57136
Organization: City of Columbia, Missouri (MO)
Auditor: Allen Gibbs & Houlik L C

AI Summary

  • Core Issue: Supervisor approval of timesheets was not documented for 35 out of 60 payroll expenditures tested.
  • Impacted Requirements: Timesheets must be reviewed by someone other than the preparer before payment submission.
  • Recommended Follow-Up: Implement a policy to ensure proper documentation of supervisor approvals for all timesheets.

Finding Text

Finding 2022-004 ? Timesheet approval (Significant Deficiency): Assistance # 93.323 ? Epidemiology and Laboratory Capacity for Infectious Diseases (ELC) Federal Award # and Year: DH220051246, 2021 Name of Federal Agency: U.S. Department of Health and Human Services Name of Pass-Thru Agency: Missouri Department of Health Type of Compliance Finding: A ? Activities Allowed or Unallowed, B ? Allowable Costs/Cost Principles Condition: Supervisor review of timesheets was not documented. Criteria: Someone other than the preparer of the timesheet should be reviewing the information prior to submission for payment. Questioned Costs: N/A Context: Supervisor approval was missing from 35 of the 60 payroll expenditures tested. The sample size was determined based upon guidelines provided by the AICPA which is not a statistically valid sample. Cause: During the year, the supervisor emailed approval of timesheets to the payroll department for processing. Documentation of the approval was not retained for all pay periods. Effect: The time reported could be inaccurate. Recommendations: We recommend the City implement a policy to ensure supervisors approve timesheets prior to submission for payment. Views of Responsible Officials (Unaudited): Management acknowledges that submitter and supervisor review of timesheets for the Health Department were not properly documented.

Corrective Action Plan

Corrective Action Plan (Unaudited): A corrective action plan is in place as of March 3, 2023. Management has instructed the Health Department submitters and supervisors to sign all paper timesheets, and provide those signed copies to the Payroll Department for retention. Additionally, the City is currently undergoing an implementation of an electronic time and attendance system. Policies and procedures are being put in place to address the acknowledgement of recorded time by the time submitters and their supervisors. Contact Person: Matthew Lue, Director of Finance Anticipated Completion Date: This has been completed as of March 3, 2023.

Categories

Allowable Costs / Cost Principles Significant Deficiency

Other Findings in this Audit

  • 61695 2022-003
    Significant Deficiency
  • 61697 2022-005
    Significant Deficiency
  • 61698 2022-003
    Significant Deficiency
  • 638137 2022-003
    Significant Deficiency
  • 638138 2022-004
    Significant Deficiency
  • 638139 2022-005
    Significant Deficiency
  • 638140 2022-003
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
21.027 Coronavirus State and Local Fiscal Recovery Funds $12.84M
20.106 Airport Improvement Program $9.27M
20.507 Federal Transit_formula Grants $2.98M
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $703,828
10.557 Special Supplemental Nutrition Program for Women, Infants, and Children $549,340
14.218 Community Development Block Grants/entitlement Grants $287,594
20.505 Metropolitan Transportation Planning and State and Non-Metropolitan Planning and Research $241,680
15.916 Outdoor Recreation_acquisition, Development and Planning $236,792
93.940 Hiv Prevention Activities_health Department Based $228,885
14.239 Home Investment Partnerships Program $216,294
93.767 Children's Health Insurance Program $205,522
97.044 Assistance to Firefighters Grant $182,606
93.069 Public Health Emergency Preparedness $145,107
45.024 Promotion of the Arts_grants to Organizations and Individuals $134,916
93.036 Fema $130,779
97.083 Staffing for Adequate Fire and Emergency Response (safer) $109,097
93.994 Maternal and Child Health Services Block Grant to the States $91,125
20.205 Highway Planning and Construction $73,932
20.600 State and Community Highway Safety $66,983
16.588 Violence Against Women Formula Grants $64,059
93.268 Immunization Cooperative Agreements $51,562
16.738 Edward Byrne Memorial Justice Assistance Grant Program $45,082
97.090 Law Enforcement Officer Reimbursement, Transportation Security Administration $31,620
93.217 Family Planning_services $28,359
93.575 Child Care and Development Block Grant $19,104
93.136 Injury Prevention and Control Research and State and Community Based Programs $17,326
93.243 Substance Abuse and Mental Health Services_projects of Regional and National Significance $17,248
20.607 Alcohol Open Container Requirements $11,138
10.559 Summer Food Service Program for Children $7,488
20.616 National Priority Safety Programs $4,490
93.116 Project Grants and Cooperative Agreements for Tuberculosis Control Programs $3,867
93.898 Cancer Prevention and Control Programs for State, Territorial and Tribal Organizations $3,377
93.103 Food and Drug Administration_research $2,500