Finding Text
Criteria and Condition: The Center’s internal controls require the payroll register to be approved
once payroll has been processed but before payroll payments are issued. No
documented evidence could be provided to verify that the payroll registers
were approved prior to payment.
Cause and Effect: Based on discussion with management, the approvals had been made with a
message on Microsoft Teams. However, the Microsoft Teams chat history is
no longer available to provide documented evidence that the approvals had
been granted. The lack of documented evidence does not provide an audit
trail to support the internal control was followed.
Repeat Finding from Prior Year(s): N/A
Questioned Costs: $0
Recommendation: We recommend the payroll register be signed and dated to document the
approval to proceed with processing payments. The approvals should be
maintained to provide verifiable evidence.
Views of Responsible Officials:
See management’s corrective action plan.