Finding 971443 (2023-002)

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Requirement
P
Questioned Costs
-
Year
2023
Accepted
2024-04-29

AI Summary

  • Core Issue: One employee submitted their timecard late, and two supervisors approved timecards late, violating the organization's policy.
  • Impacted Requirements: Timecards must be completed within 5 days of the pay period end date and approved promptly to avoid payroll allocation issues.
  • Recommended Follow-Up: Reinforce the importance of timely timecard completion and review through training and communication from the Executive Director.

Finding Text

Completion and Review of Payroll Timecards. Condition: One out of the twenty-one employees tested who charged time to the Legal Services Corporation (LSC) grants, completed and submitted their timecard late. Additionally, two out of the twenty-one employees tested completed their timecards in a timely manner but the supervisor approved the timecards late. Criteria: Pursuant to the Organization’s accounting procedures manual, timecards must be completed by employees within 5 days of the pay period end date which should then be approved by the employee’s supervisor in a timely manner. Cause: The late completion and late review of timecards was due to human error. Effect: Failure to complete and submit timecards in a timely manner results in delays related to the review and approval of timecards. Additionally, late review of timecards could result in inappropriate allocation of payroll expense to LSC grants. Recommendation: The auditor recommends that employees complete timecards and supervisors review timecards in a timely manner in compliance with the Organization’s timekeeping policy. View of Responsible Official: The Executive Director will reinforce the importance of the timely completion and review of timecards to all employees.

Categories

Allowable Costs / Cost Principles

Other Findings in this Audit

Programs in Audit

ALN Program Name Expenditures
21.023 Emergency Rental Assistance Program $2.29M
09.233 Legal Services Corporation Basic Field Grant $1.92M
09.233 Legal Services Corporation Agricultural Worker Grant $525,646
16.524 Legal Assistance for Victims $35,056
93.044 Special Programs for the Aging $22,717
93.558 Temporary Assistance for Needy Families $13,689
09.233 Legal Services Corporation Technology Initiative Grant $12,671
14.231 Emergency Solutions Grant Program $12,000
14.218 Community Development Block Grants $6,995