Cairo Women's Shelter, Inc.Non-Profit

Criteria: All timesheets should be adequately reviewed by the Director, and her approval should be documented before payroll is processed.Condition: The Director reviews timesheets to see that time charged by employees is appropriate and allowable for grants. However, this review is not always documented, and time charged by employees is not always allocated correctly.Questioned Costs: $7,031. The questioned costs were determined by using a statistical sample.Context: Total federal funds expended during the fiscal year ending June 30, 2020 under this program totaled $324,369. Total payroll expensed during the fiscal year ending June 30, 2020 under this program totaled $402,972.Cause: The Director did not review all the timesheets before payroll was processed.Effect: Allowable costs for payroll were not correctly reported for each grant.Recommendation: We recommend that the Director document her approval of timesheets and make sure all allocations to the grants are properly recorded before payroll is processed.Managements Response: Cairo Women?s Shelter has instituted a system where no payroll check will be processed without the proper allocation of time and the signature of the appropriate supervisor and Executive Director.