Finding Text
CONDITION: It was noted that the County was not always following its payroll policies and procedures. During our testing we noted several instances where a timesheet was not properly reviewed and two instances where the timesheet did not support the amounts charged to the program. CRITERIA: All payroll charged to the CDBG program should be supported by properly approved timesheets and should support the time that is being spent on the program. CONTEXT, CAUSE, AND EFFECT: While performing our testing we noted that there was a lack of review and or approval for Supervisor timesheets and one instance of a timesheet missing a supervisors approval. It was also noted that two time sheets did not tie to the amount charged to the CDBG program. The County was not having the supervisor timesheets reviewed and was not verifying that all time charged to the CDBG program was keyed in correctly. RECOMMENDATION: We recommend that the County follow its internal control policies and procedures. RESPONSE: The County agrees with this finding and will adhere to the corrective action plan on page 18.