FAC Explorer

Audit 291011

FY End
2023-06-30
Total Expended
$1.35M
Findings
4
Programs
3
Organization: Wayside House, Inc. (FL)
Year: 2023 Accepted: 2024-02-18
Auditor: Keefe McCullough

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
369632 2023-001 Significant Deficiency - B
369633 2023-001 Significant Deficiency - B
946074 2023-001 Significant Deficiency - B
946075 2023-001 Significant Deficiency - B

Programs

ALN Program Spent Major Findings
93.558 Temporary Assistance for Needy Families $50,679 - 0
93.788 Opioid Str $44,535 - 0
93.959 Block Grants for Prevention and Treatment of Substance Abuse $22,608 Yes 1

Contacts

Name Title Type
NWEJRPYJC3K9 Lisa McWhorter, Ms, McAp Auditee
5616669154 Martha Parker Auditor
No contacts on file

Notes to SEFA

Title: BASIS OF PRESENTATION Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The Organization did not elect to use the 10‐percent de minimis indirect cost rate allowed under the Uniform Guidance. The accompanying schedule of expenditures of federal awards and state financial assistance (the "Schedule") includes the grant activity of all federal awards and state financial assistance of Wayside House, Inc., (the "Organization") for the year ended June 30, 2023. The information in this Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Therefore, some amounts presented in the Schedule may differ from amounts presented in or used in the preparation of the financial statements. Because the Schedule presents only a selected portion of the operations, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the Organization.
Title: CONTINGENCY Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The Organization did not elect to use the 10‐percent de minimis indirect cost rate allowed under the Uniform Guidance. The grants and contracts revenue received are subject to audit and adjustment. If any expenditures or expenses are disallowed by the grantor/contracting agencies as a result of such an audit, any claim for reimbursement to the grantor agencies would become a liability of the Organization. In the opinion of management, all grant expenditures are in compliance with the terms of the grant/contract agreements and applicable federal and state laws and other regulations.

Finding Details

Finding 2023-001
2023‐001: Internal Controls Over Time and Effort Reporting Criteria: Federal and state award guidelines state that an employee who works, in whole or part, on a federal program or state project or cost objective must document their time and effort spent working on each federal program, state project, or cost objective. Condition: The Organization’s written policies for time and effort reporting should ensure that the actual percentages of employees’ time is recorded and documented by each funding source. Cause: The Organization’s system/process for the approval of timesheet records did not contain documentation of employees’ actual time per funding source. Effect: The Organization is not following federal and state compliance requirements of time and effort reporting for employees. Recommendation: We recommend that the Organization enhance its process to review and approve employees’ time and effort worked on federal programs and state projects. Employees who work solely on a single cost objective should furnish a semi‐annual certification that he/she has been engaged solely in activities that support the single cost objective. The certification should be reviewed and approved by the employees’ department head. Employees who work on multiple activities or cost objectives must complete a personnel activity report which demonstrates the amount of actual time spent working on the federal or state grant objectives, on at least a monthly basis. The personnel activity report should be approved by the department head. Management Response: The Organization will continue to strengthen our internal controls by having the employees complete the required Time and Effort certifications monthly or semiannually with further review and approval by the respective Department Heads. The employees will certify their monthly personnel activity reports indicating actual time spent working on multiple activities or cost objectives, while employees who worked on a single cost objective will submit semi‐annual Time and Effort certifications reviewed and approved by their Department Heads.
Finding 2023-001
2023‐001: Internal Controls Over Time and Effort Reporting Criteria: Federal and state award guidelines state that an employee who works, in whole or part, on a federal program or state project or cost objective must document their time and effort spent working on each federal program, state project, or cost objective. Condition: The Organization’s written policies for time and effort reporting should ensure that the actual percentages of employees’ time is recorded and documented by each funding source. Cause: The Organization’s system/process for the approval of timesheet records did not contain documentation of employees’ actual time per funding source. Effect: The Organization is not following federal and state compliance requirements of time and effort reporting for employees. Recommendation: We recommend that the Organization enhance its process to review and approve employees’ time and effort worked on federal programs and state projects. Employees who work solely on a single cost objective should furnish a semi‐annual certification that he/she has been engaged solely in activities that support the single cost objective. The certification should be reviewed and approved by the employees’ department head. Employees who work on multiple activities or cost objectives must complete a personnel activity report which demonstrates the amount of actual time spent working on the federal or state grant objectives, on at least a monthly basis. The personnel activity report should be approved by the department head. Management Response: The Organization will continue to strengthen our internal controls by having the employees complete the required Time and Effort certifications monthly or semiannually with further review and approval by the respective Department Heads. The employees will certify their monthly personnel activity reports indicating actual time spent working on multiple activities or cost objectives, while employees who worked on a single cost objective will submit semi‐annual Time and Effort certifications reviewed and approved by their Department Heads.
Finding 2023-001
2023‐001: Internal Controls Over Time and Effort Reporting Criteria: Federal and state award guidelines state that an employee who works, in whole or part, on a federal program or state project or cost objective must document their time and effort spent working on each federal program, state project, or cost objective. Condition: The Organization’s written policies for time and effort reporting should ensure that the actual percentages of employees’ time is recorded and documented by each funding source. Cause: The Organization’s system/process for the approval of timesheet records did not contain documentation of employees’ actual time per funding source. Effect: The Organization is not following federal and state compliance requirements of time and effort reporting for employees. Recommendation: We recommend that the Organization enhance its process to review and approve employees’ time and effort worked on federal programs and state projects. Employees who work solely on a single cost objective should furnish a semi‐annual certification that he/she has been engaged solely in activities that support the single cost objective. The certification should be reviewed and approved by the employees’ department head. Employees who work on multiple activities or cost objectives must complete a personnel activity report which demonstrates the amount of actual time spent working on the federal or state grant objectives, on at least a monthly basis. The personnel activity report should be approved by the department head. Management Response: The Organization will continue to strengthen our internal controls by having the employees complete the required Time and Effort certifications monthly or semiannually with further review and approval by the respective Department Heads. The employees will certify their monthly personnel activity reports indicating actual time spent working on multiple activities or cost objectives, while employees who worked on a single cost objective will submit semi‐annual Time and Effort certifications reviewed and approved by their Department Heads.
Finding 2023-001
2023‐001: Internal Controls Over Time and Effort Reporting Criteria: Federal and state award guidelines state that an employee who works, in whole or part, on a federal program or state project or cost objective must document their time and effort spent working on each federal program, state project, or cost objective. Condition: The Organization’s written policies for time and effort reporting should ensure that the actual percentages of employees’ time is recorded and documented by each funding source. Cause: The Organization’s system/process for the approval of timesheet records did not contain documentation of employees’ actual time per funding source. Effect: The Organization is not following federal and state compliance requirements of time and effort reporting for employees. Recommendation: We recommend that the Organization enhance its process to review and approve employees’ time and effort worked on federal programs and state projects. Employees who work solely on a single cost objective should furnish a semi‐annual certification that he/she has been engaged solely in activities that support the single cost objective. The certification should be reviewed and approved by the employees’ department head. Employees who work on multiple activities or cost objectives must complete a personnel activity report which demonstrates the amount of actual time spent working on the federal or state grant objectives, on at least a monthly basis. The personnel activity report should be approved by the department head. Management Response: The Organization will continue to strengthen our internal controls by having the employees complete the required Time and Effort certifications monthly or semiannually with further review and approval by the respective Department Heads. The employees will certify their monthly personnel activity reports indicating actual time spent working on multiple activities or cost objectives, while employees who worked on a single cost objective will submit semi‐annual Time and Effort certifications reviewed and approved by their Department Heads.