Core Issue: Two out of 16 timesheets lacked proper supervisory review and approval.
Impacted Requirements: Compliance with government auditing standards for timesheet review.
Recommended Follow-Up: Implement procedures to ensure consistent supervisory reviews and proper documentation.
Finding Text
Finding # 2022-001 (see #2021-001) Type: Significant deficiency over allowable costs ALN Number: US Department of Labor WIOA Youth Activities #17.259 Requirement: Proper supervisory review and approval of timesheets. Condition/Context: We noted 2 out of 16 timesheets tested were not properly reviewed and approved by a supervisor in accordance with government auditing standards. Cause: There was a lapse in the control procedure to review and approve timesheets. Effect: Control processes in place are not consistently followed and documented for review and approvals of timesheets for accuracy. Questioned Costs: Unknown Recommendation: Procedures should be in place to ensure reviews are being done by supervisory personnel with documentation included.