Finding Text
Criteria: The City has internal control procedures that require specific approvals of pay rates and timesheets that will be used in generating payroll.
Condition/Effect: The City did not follow it’s internal policies for 7 of 25 payroll transactions selected for testing. Certain payroll transactions processed had not been approved properly.
Auditor's Recommendation: The City should review internal control procedures with those responsible for the approval of pay rates and timesheets.
Views of Responsible Officials and Planned Corrective Actions: The Finance Department has implemented the use of electronic timekeeping that has established supervisory approvals that must occur before timesheets are submitted.