FAC Explorer

Finding 638137 (2022-003)

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 for timesheets was not documented for 27 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 all timesheets receive supervisor approval prior to submission.

Finding Text

Finding 2022-003 ? Timesheet approval (Significant Deficiency): Assistance # 21.027 ? Coronavirus State and Local Fiscal Recovery Funds Federal Award # and Year: 1505-0271, 2021 Name of Federal Agency: U.S. Department of Treasury Name of Pass-Thru Agency: N/A 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 27 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: The City did not require supervisor approval for timesheets for employees at the fire department during the year. 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 Fire Department were not properly documented.

Categories

Allowable Costs / Cost Principles Significant Deficiency

Other Findings in this Audit

  • 61695 2022-003
    Significant Deficiency
  • 61696 2022-004
    Significant Deficiency
  • 61697 2022-005
    Significant Deficiency
  • 61698 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