WEBSTER COUNTYLocal Government

The County Public Health Department did not properly segregate custody, record-keeping and reconciling functions for revenues, including those related to federal programs. See item 2023-001.

Assistance Listing Number 21.019: COVID-19, Coronavirus Relief Fund Pass-through Entity Identifying Number: N/A Federal Award Year: 2021 Prior Year Finding Number: N/A U.S Department of Treasury Passed through the Iowa Department of Revenue III-A-21 Timesheet Approval (2021-001) Criteria ? An effective internal control system provides for controls related to the approval of payroll expenses for employees. Proper supervisory review of timesheets can help ensure the accuracy of recorded hours worked and proper payment of payroll expenses. Condition ? According to County policy, County department heads approve timesheets at the end of each pay period. For Sheriff?s Office employees? payroll expenses funded by the Coronavirus Relief Fund, timesheets were prepared. However, for 78 of the 80 timesheets tested, there was no documentation of the Sheriff?s Office supervisory approval of the timesheets. Timesheets should be reviewed and approved by a supervisor and/or department head to ensure the proper payment of payroll expenses. Cause ? Policies and procedures have not been implemented to ensure Sheriff?s Office employees? timesheets are reviewed and approved by supervisory personnel prior to processing payroll. Effect ? The lack of documentation of Sheriff?s Office supervisor and/or department head review and approval of timesheets increases the probability of staff errors in recording hours or leave going undetected. Recommendation ? The County Sheriff?s Office should ensure all timesheets are reviewed and approved by supervisory personnel or the Department head. Response ? This has been corrected. We had a change in administration and they were unaware that these needed to be signed. Timesheets will be reviewed going forward. Conclusion ? Response accepted.