Audit 319333

FY End
2023-07-31
Total Expended
$14.28M
Findings
14
Programs
12
Organization: Aletheia House (AL)
Year: 2023 Accepted: 2024-09-11

Organization Exclusion Status:

Checking exclusion status...

Findings

ID Ref Severity Repeat Requirement
496430 2023-001 Significant Deficiency - P
496431 2023-001 Significant Deficiency - P
496432 2023-001 Significant Deficiency - P
496433 2023-001 Significant Deficiency - P
496434 2023-001 Significant Deficiency - P
496435 2023-001 Significant Deficiency - P
496436 2023-001 Significant Deficiency - P
1072872 2023-001 Significant Deficiency - P
1072873 2023-001 Significant Deficiency - P
1072874 2023-001 Significant Deficiency - P
1072875 2023-001 Significant Deficiency - P
1072876 2023-001 Significant Deficiency - P
1072877 2023-001 Significant Deficiency - P
1072878 2023-001 Significant Deficiency - P

Contacts

Name Title Type
XCZ8G1K9C611 Chris Retan Auditee
2055336012 Jeffrey Chandler Auditor
No contacts on file

Notes to SEFA

Title: Note A - 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. De Minimis Rate Used: N Rate Explanation: The auditee has utilized the negotiated indirect cost rate with each applicable grantor. The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Aletheia House, Inc. (the Agency) under programs of the federal government for the year ended July 31, 2023. The information in this Schedule is presented in accordance with 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 the Agency, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the Agency.
Title: Note B - Summary of Significant Accounting Policies 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. De Minimis Rate Used: N Rate Explanation: The auditee has utilized the negotiated indirect cost rate with each applicable grantor. 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.
Title: Note C - Indirect Cost Rate 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. De Minimis Rate Used: N Rate Explanation: The auditee has utilized the negotiated indirect cost rate with each applicable grantor. The Agency has elected not to use the 10% de minimis indirect cost rate allowed under Uniform Guidance.

Finding Details

Payroll: Time Card Approvals for Hourly Employees - ALN 21.023, 93.243, 93.224/93.527, 93.917; Condition : Out of 138 payroll transactions tested, 41 payroll transactions did not have time card approvals from authorized personnel. Criteria : Management should design internal controls to ensure that time cards for hourly employees are reviewed and approved before payroll is disbursed to ensure that hours worked are accurate and reasonable. Cause : Internal controls designed were insufficient to ensure that time cards are reviewed and approved before payroll is disbursed. Effect : 41 payroll transactions were not reviewed and approved timely to ensure that time cards for hourly employees were accurate and reasonable. Recommendation : Payroll processing policies should be strengthened to include biweekly reviews of time card approvals within the payroll system. Supervisors and managers should be trained on the appropriate procedures for time card approvals. View of Responsible Officials and Planned Corrective Action : The Agency agrees with the finding and policies and procedures have been implemented.
Payroll: Time Card Approvals for Hourly Employees - ALN 21.023, 93.243, 93.224/93.527, 93.917; Condition : Out of 138 payroll transactions tested, 41 payroll transactions did not have time card approvals from authorized personnel. Criteria : Management should design internal controls to ensure that time cards for hourly employees are reviewed and approved before payroll is disbursed to ensure that hours worked are accurate and reasonable. Cause : Internal controls designed were insufficient to ensure that time cards are reviewed and approved before payroll is disbursed. Effect : 41 payroll transactions were not reviewed and approved timely to ensure that time cards for hourly employees were accurate and reasonable. Recommendation : Payroll processing policies should be strengthened to include biweekly reviews of time card approvals within the payroll system. Supervisors and managers should be trained on the appropriate procedures for time card approvals. View of Responsible Officials and Planned Corrective Action : The Agency agrees with the finding and policies and procedures have been implemented.
Payroll: Time Card Approvals for Hourly Employees - ALN 21.023, 93.243, 93.224/93.527, 93.917; Condition : Out of 138 payroll transactions tested, 41 payroll transactions did not have time card approvals from authorized personnel. Criteria : Management should design internal controls to ensure that time cards for hourly employees are reviewed and approved before payroll is disbursed to ensure that hours worked are accurate and reasonable. Cause : Internal controls designed were insufficient to ensure that time cards are reviewed and approved before payroll is disbursed. Effect : 41 payroll transactions were not reviewed and approved timely to ensure that time cards for hourly employees were accurate and reasonable. Recommendation : Payroll processing policies should be strengthened to include biweekly reviews of time card approvals within the payroll system. Supervisors and managers should be trained on the appropriate procedures for time card approvals. View of Responsible Officials and Planned Corrective Action : The Agency agrees with the finding and policies and procedures have been implemented.
Payroll: Time Card Approvals for Hourly Employees - ALN 21.023, 93.243, 93.224/93.527, 93.917; Condition : Out of 138 payroll transactions tested, 41 payroll transactions did not have time card approvals from authorized personnel. Criteria : Management should design internal controls to ensure that time cards for hourly employees are reviewed and approved before payroll is disbursed to ensure that hours worked are accurate and reasonable. Cause : Internal controls designed were insufficient to ensure that time cards are reviewed and approved before payroll is disbursed. Effect : 41 payroll transactions were not reviewed and approved timely to ensure that time cards for hourly employees were accurate and reasonable. Recommendation : Payroll processing policies should be strengthened to include biweekly reviews of time card approvals within the payroll system. Supervisors and managers should be trained on the appropriate procedures for time card approvals. View of Responsible Officials and Planned Corrective Action : The Agency agrees with the finding and policies and procedures have been implemented.
Payroll: Time Card Approvals for Hourly Employees - ALN 21.023, 93.243, 93.224/93.527, 93.917; Condition : Out of 138 payroll transactions tested, 41 payroll transactions did not have time card approvals from authorized personnel. Criteria : Management should design internal controls to ensure that time cards for hourly employees are reviewed and approved before payroll is disbursed to ensure that hours worked are accurate and reasonable. Cause : Internal controls designed were insufficient to ensure that time cards are reviewed and approved before payroll is disbursed. Effect : 41 payroll transactions were not reviewed and approved timely to ensure that time cards for hourly employees were accurate and reasonable. Recommendation : Payroll processing policies should be strengthened to include biweekly reviews of time card approvals within the payroll system. Supervisors and managers should be trained on the appropriate procedures for time card approvals. View of Responsible Officials and Planned Corrective Action : The Agency agrees with the finding and policies and procedures have been implemented.
Payroll: Time Card Approvals for Hourly Employees - ALN 21.023, 93.243, 93.224/93.527, 93.917; Condition : Out of 138 payroll transactions tested, 41 payroll transactions did not have time card approvals from authorized personnel. Criteria : Management should design internal controls to ensure that time cards for hourly employees are reviewed and approved before payroll is disbursed to ensure that hours worked are accurate and reasonable. Cause : Internal controls designed were insufficient to ensure that time cards are reviewed and approved before payroll is disbursed. Effect : 41 payroll transactions were not reviewed and approved timely to ensure that time cards for hourly employees were accurate and reasonable. Recommendation : Payroll processing policies should be strengthened to include biweekly reviews of time card approvals within the payroll system. Supervisors and managers should be trained on the appropriate procedures for time card approvals. View of Responsible Officials and Planned Corrective Action : The Agency agrees with the finding and policies and procedures have been implemented.
Payroll: Time Card Approvals for Hourly Employees - ALN 21.023, 93.243, 93.224/93.527, 93.917; Condition : Out of 138 payroll transactions tested, 41 payroll transactions did not have time card approvals from authorized personnel. Criteria : Management should design internal controls to ensure that time cards for hourly employees are reviewed and approved before payroll is disbursed to ensure that hours worked are accurate and reasonable. Cause : Internal controls designed were insufficient to ensure that time cards are reviewed and approved before payroll is disbursed. Effect : 41 payroll transactions were not reviewed and approved timely to ensure that time cards for hourly employees were accurate and reasonable. Recommendation : Payroll processing policies should be strengthened to include biweekly reviews of time card approvals within the payroll system. Supervisors and managers should be trained on the appropriate procedures for time card approvals. View of Responsible Officials and Planned Corrective Action : The Agency agrees with the finding and policies and procedures have been implemented.
Payroll: Time Card Approvals for Hourly Employees - ALN 21.023, 93.243, 93.224/93.527, 93.917; Condition : Out of 138 payroll transactions tested, 41 payroll transactions did not have time card approvals from authorized personnel. Criteria : Management should design internal controls to ensure that time cards for hourly employees are reviewed and approved before payroll is disbursed to ensure that hours worked are accurate and reasonable. Cause : Internal controls designed were insufficient to ensure that time cards are reviewed and approved before payroll is disbursed. Effect : 41 payroll transactions were not reviewed and approved timely to ensure that time cards for hourly employees were accurate and reasonable. Recommendation : Payroll processing policies should be strengthened to include biweekly reviews of time card approvals within the payroll system. Supervisors and managers should be trained on the appropriate procedures for time card approvals. View of Responsible Officials and Planned Corrective Action : The Agency agrees with the finding and policies and procedures have been implemented.
Payroll: Time Card Approvals for Hourly Employees - ALN 21.023, 93.243, 93.224/93.527, 93.917; Condition : Out of 138 payroll transactions tested, 41 payroll transactions did not have time card approvals from authorized personnel. Criteria : Management should design internal controls to ensure that time cards for hourly employees are reviewed and approved before payroll is disbursed to ensure that hours worked are accurate and reasonable. Cause : Internal controls designed were insufficient to ensure that time cards are reviewed and approved before payroll is disbursed. Effect : 41 payroll transactions were not reviewed and approved timely to ensure that time cards for hourly employees were accurate and reasonable. Recommendation : Payroll processing policies should be strengthened to include biweekly reviews of time card approvals within the payroll system. Supervisors and managers should be trained on the appropriate procedures for time card approvals. View of Responsible Officials and Planned Corrective Action : The Agency agrees with the finding and policies and procedures have been implemented.
Payroll: Time Card Approvals for Hourly Employees - ALN 21.023, 93.243, 93.224/93.527, 93.917; Condition : Out of 138 payroll transactions tested, 41 payroll transactions did not have time card approvals from authorized personnel. Criteria : Management should design internal controls to ensure that time cards for hourly employees are reviewed and approved before payroll is disbursed to ensure that hours worked are accurate and reasonable. Cause : Internal controls designed were insufficient to ensure that time cards are reviewed and approved before payroll is disbursed. Effect : 41 payroll transactions were not reviewed and approved timely to ensure that time cards for hourly employees were accurate and reasonable. Recommendation : Payroll processing policies should be strengthened to include biweekly reviews of time card approvals within the payroll system. Supervisors and managers should be trained on the appropriate procedures for time card approvals. View of Responsible Officials and Planned Corrective Action : The Agency agrees with the finding and policies and procedures have been implemented.
Payroll: Time Card Approvals for Hourly Employees - ALN 21.023, 93.243, 93.224/93.527, 93.917; Condition : Out of 138 payroll transactions tested, 41 payroll transactions did not have time card approvals from authorized personnel. Criteria : Management should design internal controls to ensure that time cards for hourly employees are reviewed and approved before payroll is disbursed to ensure that hours worked are accurate and reasonable. Cause : Internal controls designed were insufficient to ensure that time cards are reviewed and approved before payroll is disbursed. Effect : 41 payroll transactions were not reviewed and approved timely to ensure that time cards for hourly employees were accurate and reasonable. Recommendation : Payroll processing policies should be strengthened to include biweekly reviews of time card approvals within the payroll system. Supervisors and managers should be trained on the appropriate procedures for time card approvals. View of Responsible Officials and Planned Corrective Action : The Agency agrees with the finding and policies and procedures have been implemented.
Payroll: Time Card Approvals for Hourly Employees - ALN 21.023, 93.243, 93.224/93.527, 93.917; Condition : Out of 138 payroll transactions tested, 41 payroll transactions did not have time card approvals from authorized personnel. Criteria : Management should design internal controls to ensure that time cards for hourly employees are reviewed and approved before payroll is disbursed to ensure that hours worked are accurate and reasonable. Cause : Internal controls designed were insufficient to ensure that time cards are reviewed and approved before payroll is disbursed. Effect : 41 payroll transactions were not reviewed and approved timely to ensure that time cards for hourly employees were accurate and reasonable. Recommendation : Payroll processing policies should be strengthened to include biweekly reviews of time card approvals within the payroll system. Supervisors and managers should be trained on the appropriate procedures for time card approvals. View of Responsible Officials and Planned Corrective Action : The Agency agrees with the finding and policies and procedures have been implemented.
Payroll: Time Card Approvals for Hourly Employees - ALN 21.023, 93.243, 93.224/93.527, 93.917; Condition : Out of 138 payroll transactions tested, 41 payroll transactions did not have time card approvals from authorized personnel. Criteria : Management should design internal controls to ensure that time cards for hourly employees are reviewed and approved before payroll is disbursed to ensure that hours worked are accurate and reasonable. Cause : Internal controls designed were insufficient to ensure that time cards are reviewed and approved before payroll is disbursed. Effect : 41 payroll transactions were not reviewed and approved timely to ensure that time cards for hourly employees were accurate and reasonable. Recommendation : Payroll processing policies should be strengthened to include biweekly reviews of time card approvals within the payroll system. Supervisors and managers should be trained on the appropriate procedures for time card approvals. View of Responsible Officials and Planned Corrective Action : The Agency agrees with the finding and policies and procedures have been implemented.
Payroll: Time Card Approvals for Hourly Employees - ALN 21.023, 93.243, 93.224/93.527, 93.917; Condition : Out of 138 payroll transactions tested, 41 payroll transactions did not have time card approvals from authorized personnel. Criteria : Management should design internal controls to ensure that time cards for hourly employees are reviewed and approved before payroll is disbursed to ensure that hours worked are accurate and reasonable. Cause : Internal controls designed were insufficient to ensure that time cards are reviewed and approved before payroll is disbursed. Effect : 41 payroll transactions were not reviewed and approved timely to ensure that time cards for hourly employees were accurate and reasonable. Recommendation : Payroll processing policies should be strengthened to include biweekly reviews of time card approvals within the payroll system. Supervisors and managers should be trained on the appropriate procedures for time card approvals. View of Responsible Officials and Planned Corrective Action : The Agency agrees with the finding and policies and procedures have been implemented.