FAC Explorer

Audit 307844

FY End
2022-06-30
Total Expended
$3.01M
Findings
6
Programs
8
Organization: Los Angeles County - University of Southern California Medical Center Foundation, Inc. (CA)
Year: 2022 Accepted: 2024-05-31
Auditor: Quigley & Miron

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
399362 2022-002 Significant Deficiency - B
399363 2022-002 Significant Deficiency - B
399364 2022-002 Significant Deficiency - B
975804 2022-002 Significant Deficiency - B
975805 2022-002 Significant Deficiency - B
975806 2022-002 Significant Deficiency - B

Programs

ALN Program Spent Major Findings
93.686 Ending the Hiv Epidemic: A Plan for America — Ryan White Hiv/aids Program Parts A and B (b) $821,248 Yes 1
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $726,815 Yes 1
93.011 National Organizations of State and Local Officials $500,000 - 0
93.788 Opioid Str $225,000 - 0
21.023 Emergency Rental Assistance Program $201,081 - 0
93.435 Innovative State and Local Public Health Strategies to Prevent and Manage Diabetes and Heart Disease and Stroke- $75,000 - 0
93.884 Grants for Primary Care Training and Enhancement $62,000 - 0
93.665 Emergency Grants to Address Mental and Substance Use Disorders During Covid-19 $50,000 - 0

Contacts

Name Title Type
LJB7AYT9NCK9 Rosa Soto Auditee
2137849252 John Bovard Miron 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 the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Any negative amounts shown on the schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. Pass‐through entity identifying numbers are presented where available. De Minimis Rate Used: Y Rate Explanation: Los Angeles County—University of Southern California Medical Center Foundation, Inc. has elected to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. The accompanying schedule of expenditures of federal awards includes the federal grant activity of Los Angeles County—University of Southern California Medical Center Foundation, Inc. under programs of the federal government for the year ended June 30, 2022. The information in this schedule is presented in accordance with the audit requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the schedule presents only a selected portion of the operations of Los Angeles County—University of Southern California Medical Center Foundation, Inc., it is not intended to and does not present the financial position, changes in net assets, or cash flows of Los Angeles County—University of Southern California Medical Center Foundation, Inc.

Finding Details

Finding 2022-002
C. Findings and Questioned Costs—Major Federal Award Programs Finding 2022‐002: Inaccurate Staff Timesheet Support Federal Grantor: US Department of Health and Human Services Passed Through: Public Health Institute Community Health Councils, Inc. and County of Los Angeles Program Name: Epidemiology and Laboratory Capacity for Infectious Diseases and Ending the HIV Epidemic: A Plan for America Assistance Listing Number: 93.323 and 93.686 Grant Number: AR02042, 21‐DPH‐CHW‐13, and PH‐004055 Significant Deficiency over Compliance: Activities Allowed and Unallowed Criteria: Under OMB Super‐Circular 2 CFR Part 200.430.(i)(1), charges to federal awards for salaries and wages must be based on records that accurately reflect the work performed. Furthermore, the records must be supported by a system of internal control which provides reasonable assurance that the charges are accurately, allowable and properly allocated, and reasonably reflect the total activity for which the employee is compensated, etc. Condition: From the contract billings for the year ended June 30, 2022, we selected four months to examine documentation for all payroll expenditures billed to federal reimbursement contracts to test for compliance with timesheet recording requirements. We determined a few instances whereby employee timesheets did not reconcile to the amounts billed to the federal contracts. The billings related to these instances were subsequently corrected by management. Cause: Employees have a lack of clarity and an information gap when being transitioned between contracts resulting in inaccurately completed timesheets. Effect or Potential Effect: When contract changes occur, timesheet references to contracts can become incorrect, resulting in related expenses being improperly recorded and billed. Questioned Costs: None Recommendation: We recommend that at each monthly staff meeting a discussion occur regarding contracts that are ending and beginning in the next month. Instructions should be made to applicable employees as to the proper charging of hours to those contracts. Views of responsible officials and planned corrective actions: The Foundation agrees with the finding; please refer to corrective action plan beginning on page 28.
Finding 2022-002
C. Findings and Questioned Costs—Major Federal Award Programs Finding 2022‐002: Inaccurate Staff Timesheet Support Federal Grantor: US Department of Health and Human Services Passed Through: Public Health Institute Community Health Councils, Inc. and County of Los Angeles Program Name: Epidemiology and Laboratory Capacity for Infectious Diseases and Ending the HIV Epidemic: A Plan for America Assistance Listing Number: 93.323 and 93.686 Grant Number: AR02042, 21‐DPH‐CHW‐13, and PH‐004055 Significant Deficiency over Compliance: Activities Allowed and Unallowed Criteria: Under OMB Super‐Circular 2 CFR Part 200.430.(i)(1), charges to federal awards for salaries and wages must be based on records that accurately reflect the work performed. Furthermore, the records must be supported by a system of internal control which provides reasonable assurance that the charges are accurately, allowable and properly allocated, and reasonably reflect the total activity for which the employee is compensated, etc. Condition: From the contract billings for the year ended June 30, 2022, we selected four months to examine documentation for all payroll expenditures billed to federal reimbursement contracts to test for compliance with timesheet recording requirements. We determined a few instances whereby employee timesheets did not reconcile to the amounts billed to the federal contracts. The billings related to these instances were subsequently corrected by management. Cause: Employees have a lack of clarity and an information gap when being transitioned between contracts resulting in inaccurately completed timesheets. Effect or Potential Effect: When contract changes occur, timesheet references to contracts can become incorrect, resulting in related expenses being improperly recorded and billed. Questioned Costs: None Recommendation: We recommend that at each monthly staff meeting a discussion occur regarding contracts that are ending and beginning in the next month. Instructions should be made to applicable employees as to the proper charging of hours to those contracts. Views of responsible officials and planned corrective actions: The Foundation agrees with the finding; please refer to corrective action plan beginning on page 28.
Finding 2022-002
C. Findings and Questioned Costs—Major Federal Award Programs Finding 2022‐002: Inaccurate Staff Timesheet Support Federal Grantor: US Department of Health and Human Services Passed Through: Public Health Institute Community Health Councils, Inc. and County of Los Angeles Program Name: Epidemiology and Laboratory Capacity for Infectious Diseases and Ending the HIV Epidemic: A Plan for America Assistance Listing Number: 93.323 and 93.686 Grant Number: AR02042, 21‐DPH‐CHW‐13, and PH‐004055 Significant Deficiency over Compliance: Activities Allowed and Unallowed Criteria: Under OMB Super‐Circular 2 CFR Part 200.430.(i)(1), charges to federal awards for salaries and wages must be based on records that accurately reflect the work performed. Furthermore, the records must be supported by a system of internal control which provides reasonable assurance that the charges are accurately, allowable and properly allocated, and reasonably reflect the total activity for which the employee is compensated, etc. Condition: From the contract billings for the year ended June 30, 2022, we selected four months to examine documentation for all payroll expenditures billed to federal reimbursement contracts to test for compliance with timesheet recording requirements. We determined a few instances whereby employee timesheets did not reconcile to the amounts billed to the federal contracts. The billings related to these instances were subsequently corrected by management. Cause: Employees have a lack of clarity and an information gap when being transitioned between contracts resulting in inaccurately completed timesheets. Effect or Potential Effect: When contract changes occur, timesheet references to contracts can become incorrect, resulting in related expenses being improperly recorded and billed. Questioned Costs: None Recommendation: We recommend that at each monthly staff meeting a discussion occur regarding contracts that are ending and beginning in the next month. Instructions should be made to applicable employees as to the proper charging of hours to those contracts. Views of responsible officials and planned corrective actions: The Foundation agrees with the finding; please refer to corrective action plan beginning on page 28.
Finding 2022-002
C. Findings and Questioned Costs—Major Federal Award Programs Finding 2022‐002: Inaccurate Staff Timesheet Support Federal Grantor: US Department of Health and Human Services Passed Through: Public Health Institute Community Health Councils, Inc. and County of Los Angeles Program Name: Epidemiology and Laboratory Capacity for Infectious Diseases and Ending the HIV Epidemic: A Plan for America Assistance Listing Number: 93.323 and 93.686 Grant Number: AR02042, 21‐DPH‐CHW‐13, and PH‐004055 Significant Deficiency over Compliance: Activities Allowed and Unallowed Criteria: Under OMB Super‐Circular 2 CFR Part 200.430.(i)(1), charges to federal awards for salaries and wages must be based on records that accurately reflect the work performed. Furthermore, the records must be supported by a system of internal control which provides reasonable assurance that the charges are accurately, allowable and properly allocated, and reasonably reflect the total activity for which the employee is compensated, etc. Condition: From the contract billings for the year ended June 30, 2022, we selected four months to examine documentation for all payroll expenditures billed to federal reimbursement contracts to test for compliance with timesheet recording requirements. We determined a few instances whereby employee timesheets did not reconcile to the amounts billed to the federal contracts. The billings related to these instances were subsequently corrected by management. Cause: Employees have a lack of clarity and an information gap when being transitioned between contracts resulting in inaccurately completed timesheets. Effect or Potential Effect: When contract changes occur, timesheet references to contracts can become incorrect, resulting in related expenses being improperly recorded and billed. Questioned Costs: None Recommendation: We recommend that at each monthly staff meeting a discussion occur regarding contracts that are ending and beginning in the next month. Instructions should be made to applicable employees as to the proper charging of hours to those contracts. Views of responsible officials and planned corrective actions: The Foundation agrees with the finding; please refer to corrective action plan beginning on page 28.
Finding 2022-002
C. Findings and Questioned Costs—Major Federal Award Programs Finding 2022‐002: Inaccurate Staff Timesheet Support Federal Grantor: US Department of Health and Human Services Passed Through: Public Health Institute Community Health Councils, Inc. and County of Los Angeles Program Name: Epidemiology and Laboratory Capacity for Infectious Diseases and Ending the HIV Epidemic: A Plan for America Assistance Listing Number: 93.323 and 93.686 Grant Number: AR02042, 21‐DPH‐CHW‐13, and PH‐004055 Significant Deficiency over Compliance: Activities Allowed and Unallowed Criteria: Under OMB Super‐Circular 2 CFR Part 200.430.(i)(1), charges to federal awards for salaries and wages must be based on records that accurately reflect the work performed. Furthermore, the records must be supported by a system of internal control which provides reasonable assurance that the charges are accurately, allowable and properly allocated, and reasonably reflect the total activity for which the employee is compensated, etc. Condition: From the contract billings for the year ended June 30, 2022, we selected four months to examine documentation for all payroll expenditures billed to federal reimbursement contracts to test for compliance with timesheet recording requirements. We determined a few instances whereby employee timesheets did not reconcile to the amounts billed to the federal contracts. The billings related to these instances were subsequently corrected by management. Cause: Employees have a lack of clarity and an information gap when being transitioned between contracts resulting in inaccurately completed timesheets. Effect or Potential Effect: When contract changes occur, timesheet references to contracts can become incorrect, resulting in related expenses being improperly recorded and billed. Questioned Costs: None Recommendation: We recommend that at each monthly staff meeting a discussion occur regarding contracts that are ending and beginning in the next month. Instructions should be made to applicable employees as to the proper charging of hours to those contracts. Views of responsible officials and planned corrective actions: The Foundation agrees with the finding; please refer to corrective action plan beginning on page 28.
Finding 2022-002
C. Findings and Questioned Costs—Major Federal Award Programs Finding 2022‐002: Inaccurate Staff Timesheet Support Federal Grantor: US Department of Health and Human Services Passed Through: Public Health Institute Community Health Councils, Inc. and County of Los Angeles Program Name: Epidemiology and Laboratory Capacity for Infectious Diseases and Ending the HIV Epidemic: A Plan for America Assistance Listing Number: 93.323 and 93.686 Grant Number: AR02042, 21‐DPH‐CHW‐13, and PH‐004055 Significant Deficiency over Compliance: Activities Allowed and Unallowed Criteria: Under OMB Super‐Circular 2 CFR Part 200.430.(i)(1), charges to federal awards for salaries and wages must be based on records that accurately reflect the work performed. Furthermore, the records must be supported by a system of internal control which provides reasonable assurance that the charges are accurately, allowable and properly allocated, and reasonably reflect the total activity for which the employee is compensated, etc. Condition: From the contract billings for the year ended June 30, 2022, we selected four months to examine documentation for all payroll expenditures billed to federal reimbursement contracts to test for compliance with timesheet recording requirements. We determined a few instances whereby employee timesheets did not reconcile to the amounts billed to the federal contracts. The billings related to these instances were subsequently corrected by management. Cause: Employees have a lack of clarity and an information gap when being transitioned between contracts resulting in inaccurately completed timesheets. Effect or Potential Effect: When contract changes occur, timesheet references to contracts can become incorrect, resulting in related expenses being improperly recorded and billed. Questioned Costs: None Recommendation: We recommend that at each monthly staff meeting a discussion occur regarding contracts that are ending and beginning in the next month. Instructions should be made to applicable employees as to the proper charging of hours to those contracts. Views of responsible officials and planned corrective actions: The Foundation agrees with the finding; please refer to corrective action plan beginning on page 28.