Finding Text
2022-002 ? Documentation of Internal Control to Support Approvals of Payroll Charged toFederal ProgramAssistance Listing Number: 19.510Federal Program Name: U.S. Refugee Admissions ProgramName of Federal Agency: Department of StateCompliance/Internal Control over Compliance: Allowable CostsCriteriaThe Organization's policy is for the Executive Director to approve the timecard/payroll additions,deletions and changes via email.Cause:The Organization did not maintain all emails to support the Executive Director's approval.ConditionThe Organization was unable to provide sufficient documentation of the Executive Director's approvalfor two of the five pay periods tested.Questioned costsNoneEffectThe Executive Director's approval of the Organization's payroll expenditures charged to the federalaward was not adequately supported.RecommendationWe recommend the Organization implement a process to maintain documentation of the ExecutiveDirector's approval for all pay periods.Views of responsible officialsWe are in agreement with the finding. We will be implementing a process to retain email approvalsreceived for payroll charged to the federal program. We have a process for getting these approvals, wewere just not maintaining the records of the approval, specifically due to a change in executive directorduring the time period specifically tested. We have already gone back retroactively in the current fiscalyear to verify we have retained all these approvals.