(The Center Square) — An audit performed on the Central Louisiana Human Services District showed employee time and attendance records weren’t approved in a timely manner.
The audit was performed by Louisiana Legislative Auditor’s Office. The purpose of the yearly audit is to evaluate district’s financial reporting accuracy, law and regulation compliance and public fund accountability. The district provides mental health, substance use and intellectual disability services to eight Central Louisiana parishes.
The report found 7.2% of time sheets were either not certified by employees or were certified an average of 11 days after the payroll posting date. Even more so with supervisors, 13.6% of time sheets either weren’t approved or were approved an average of eight days after the payroll was posted.
Auditors say a lack of adequate controls over payroll increases the risk that fraud and/or errors could occur without their knowledge.
This was the second consecutive report where district lacked adequate internal controls to ensure that its employees certified and supervisors approved time and attendance records in a timely manner. The district concurred int this finding, however they ensured they don’t believe any fraud occurred and that all errors were corrected. Their corrective action plan includes putting the timekeeper under direct supervision of the executive director. The district passed the audit in other areas. The results showed it had adequate controls in place to ensure that revenue billings were properly recorded. District officials also followed the terms of their contract with the Office of Debt Recovery and complied with applicable laws and regulations related to the transfer of delinquent debts.
