Finding 624598 (2022-002)

Timesheet Review and Approvals: Program - Assistance Listing Numbers: 84.425 and 93.323. Criteria or Specific Requirement ? Internal controls should be operating to provide reasonable assurance that individuals are paid by the hours worked and programs are charged as stated on their timesheet. Records must be supported by a system of internal control which provides reasonable assurance through adequate documentation the charges are accurate, allowable, and properly allocated. Condition - During our testing, we identified instances of timesheets that were not reviewed by a supervisor or clerically accurate. Cause and Effect - Timesheets are manually completed and submitted for approval. Employees are to approve their own timesheet prior to submission and their respective supervisors are to review the timesheets for approval. A lack of review to corroborate employee hours worked creates risk of misstated payroll expenses. Recommendations - We recommend that supervisors approve and review timesheets prior to processing payroll. In circumstances where the supervisor is not available for timesheet approvals, the timesheet should be reviewed by a more senior employee.