Recurring Findings

Alcohol and Drug: Recurring Significant Internal Control Deficiencies
Federal Program Issue First Year Reported
Department's Assertion Page Number
Block Grants for Prevention and Treatment of Substance Abuse Our review of 45 employee time sheets found 14 instances in which ADP’s accounting records did not substantially agree with the hours reported by the employee. Generally, the differences arose because accounting staff did not key in the hours reported on the time sheet, and the labor distribution system defaulted to base program cost accounts on the employee’s profile. Without an adequate control process, ADP cannot assure that it is accurately charging payroll costs to the program. 2007-08
Partially corrected. The Accounting Office is reviewing late time sheets and entering adjusted time sheets, when necessary. ADP will begin testing an automated time sheet in the Summer of 2009. 87
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