Finding Text
2022 – 003: Timesheet Approval
Federal Agency: U.S. Department of Health and Human Services
Federal Program Title: Aging Cluster
CFDA Number: 93.044, 93.045, 93.053
Pass-Through Entity: Wisconsin Department of Health Services
Pass-Through Numbers: 560300; 560303; 560340; 560342; 560343; 560297; 560355; 560360;
560422; 560361; 560353; 560363
Type of Finding: Significant Deficiency in Internal Control over Compliance
Criteria: Each pay cycle, employees are required to enter their time into a payroll system, which
includes an allocation of time to specific grant activities. These timesheets are to be approved by a
supervisor.
Condition: During our evaluation of internal controls it was noted that certain timesheets were not
approved within the payroll system by a supervisor and certain timesheets were missing.
Questioned Costs: None.
Context: We sampled sixty (60) timesheets, noting that seven (7) of the timesheets did not have proper
approvals by a supervisor or were missing.
Cause: GWAAR’s current payroll system “closes” a pay period after the pay date, resulting in no
additional changes or approvals to be entered into the system. As such, timesheets that are no
approved timely are not able to be approved within the system.
Effect: Lack of approvals creates an inherent risk that may allow for errors or irregularities to go
undetected and uncorrected.
Repeat Finding: Yes
Recommendation: We recommend that GWAAR implement policies that require the timely approval of
timesheets by supervisors.
Views of Responsible Officials: There is no disagreement with the audit finding.