Audit 18211

2022-001 U.S. Department of Health & Human Services CFDA 93.778, 2021 Award Year, Award Number: Not Provided Medical Assistance Program Compliance Requirement: Matching Level of Effort Type of Finding: Compliance Criteria: The contract requires assigned staff to be qualified in accordance with standards established by the County of Los Angeles. Those standards include signed disclosures made by the employee upon hire of Organization and where applicable, grant policies, an annual performance evaluation of all assigned employees to the programs, and documentation of notification that the employee is approved by the County of Los Angeles to participate in the program(s). Condition: One personnel file lacked required employee evaluation. Cause: In one case, a personnel file lacked a required employee evaluation in accordance with the grant requirements. Effect: Lack of required employee documentation might suggest that staff assigned to various programs are unaware of policies unique to the grants and thereby compromise program quality control of services provided in accordance with the contract. Questioned Costs: N/A. Context/Sampling: Auditor sampled 51 of 108 monthly payments to 12 employees who participated in the programs and were claimed for reimbursement for the year ended June 30, 2022. There was one exception of a required employee evaluation not found in the personnel file. Repeat Finding From Prior Year: Yes Recommendation: Review the personnel files annually and verify that employee evaluations have been completed. Views of Responsible Officials and Corrective Action Plan: Management agrees with finding. The corrective action plan to be implemented to make sure that employees receive their annual evaluation is that the HR manager will review all personnel files and confirm that all evaluations are completed and conduct any evaluations that are not complete. They will implement Paychex to track evaluation due dates.

2022-001 U.S. Department of Health & Human Services CFDA 93.778, 2021 Award Year, Award Number: Not Provided Medical Assistance Program Compliance Requirement: Matching Level of Effort Type of Finding: Compliance Criteria: The contract requires assigned staff to be qualified in accordance with standards established by the County of Los Angeles. Those standards include signed disclosures made by the employee upon hire of Organization and where applicable, grant policies, an annual performance evaluation of all assigned employees to the programs, and documentation of notification that the employee is approved by the County of Los Angeles to participate in the program(s). Condition: One personnel file lacked required employee evaluation. Cause: In one case, a personnel file lacked a required employee evaluation in accordance with the grant requirements. Effect: Lack of required employee documentation might suggest that staff assigned to various programs are unaware of policies unique to the grants and thereby compromise program quality control of services provided in accordance with the contract. Questioned Costs: N/A. Context/Sampling: Auditor sampled 51 of 108 monthly payments to 12 employees who participated in the programs and were claimed for reimbursement for the year ended June 30, 2022. There was one exception of a required employee evaluation not found in the personnel file. Repeat Finding From Prior Year: Yes Recommendation: Review the personnel files annually and verify that employee evaluations have been completed. Views of Responsible Officials and Corrective Action Plan: Management agrees with finding. The corrective action plan to be implemented to make sure that employees receive their annual evaluation is that the HR manager will review all personnel files and confirm that all evaluations are completed and conduct any evaluations that are not complete. They will implement Paychex to track evaluation due dates.