FAC Explorer

Audit 336678

FY End
2024-06-30
Total Expended
$23.54M
Findings
28
Programs
13
Organization: Optimus Health Care, Inc. (CT)
Year: 2024 Accepted: 2025-01-08
Auditor: Whittlesey PC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
518313 2024-001 Material Weakness Yes P
518314 2024-001 Material Weakness Yes P
518315 2024-001 Material Weakness Yes P
518316 2024-001 Material Weakness Yes P
518317 2024-001 Material Weakness Yes P
518318 2024-001 Material Weakness Yes P
518319 2024-001 Material Weakness Yes P
518320 2024-001 Material Weakness Yes P
518321 2024-001 Material Weakness Yes P
518322 2024-001 Material Weakness Yes P
518323 2024-001 Material Weakness Yes P
518324 2024-001 Material Weakness Yes P
518325 2024-001 Material Weakness Yes P
518326 2024-001 Material Weakness Yes P
1094755 2024-001 Material Weakness Yes P
1094756 2024-001 Material Weakness Yes P
1094757 2024-001 Material Weakness Yes P
1094758 2024-001 Material Weakness Yes P
1094759 2024-001 Material Weakness Yes P
1094760 2024-001 Material Weakness Yes P
1094761 2024-001 Material Weakness Yes P
1094762 2024-001 Material Weakness Yes P
1094763 2024-001 Material Weakness Yes P
1094764 2024-001 Material Weakness Yes P
1094765 2024-001 Material Weakness Yes P
1094766 2024-001 Material Weakness Yes P
1094767 2024-001 Material Weakness Yes P
1094768 2024-001 Material Weakness Yes P

Programs

ALN Program Spent Major Findings
93.224 Community Health Centers $6.36M Yes 1
10.557 Wic Special Supplemental Nutrition Program for Women, Infants, and Children $2.36M Yes 1
93.268 Immunization Cooperative Agreements $1.90M - 1
93.243 Substance Abuse and Mental Health Services Projects of Regional and National Significance $718,385 - 1
93.918 Ryan White, Part C: Outpatient Early Intervention Services $620,645 Yes 1
93.526 Health Center Infrastructure Support $558,730 - 1
93.224 Health Care for the Homeless $364,220 Yes 1
93.686 Ending the Hiv Epidemic: A Plan for America � Ryan White Hiv/aids Program Parts A and B $309,740 - 1
93.354 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $172,583 - 1
93.527 Health Center Program $119,906 Yes 1
21.027 Coronavirus State and Local Fiscal Recovery Funds $94,511 - 1
93.153 Coordinated Services and Access to Research for Women, Infants, Children, and Youth $55,240 - 1
93.214 National Partnerships to Imporove and Protect the Nations's Health $53,750 - 1

Contacts

Name Title Type
SNHBJS68M3H1 Rebecca Mankin Auditee
6602236212 Lisa Wills Auditor
No contacts on file

Notes to SEFA

Title: NOTE 1 – 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: Y Rate Explanation: Optimus Health Care, Inc. elected to use the 10% de minimis indirect cost rate. Basis of Presentation The accompanying Schedule of Expenditures of Federal Awards (the “Schedule”) includes the federal grant activity of Optimus Health Care, Inc. under programs of the federal government for the year ended June 30, 2024. The information in this Schedule is presented in accordance with the 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 Optimus Health Care, Inc., it is not intended to and does not present the financial position, changes in net assets, or cash flows of Optimus Health Care, Inc. Basis of Accounting 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. Optimus Health Care, Inc. elected to use the 10% de minimis indirect cost rate.

Finding Details

Finding 2024-001
Finding No. 2024-001: Activities Allowed or Unallowed and Allowable Costs/Cost Principles – Material Weakness Federal Program Name: All Pass-through Entity: All Federal Assistance Listing Number: All Criteria Title 2 U.S. Code of Federal Regulations Part 200 includes the requirement that charges to federal awards for salaries and wages be based on records that accurately reflect the work performed. These records must support the distribution of the employee’s salary or wages among specific activities or cost objectives. Condition The Organization was unable to produce records supporting the work performed or support the distribution of wages. Cause The Organization’s charges to federal awards for salaries and wages are not supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated, and that reasonably reflect the total activity for which the employee is compensated. Effect The basis for allocating costs to federal awards is unsupported by documentation. Questioned Costs Unknown. Context There is no support, such as a time sheet or personnel activity report, for the allocation of wages charged to federal awards. Recommendation We recommend that the Organization develop, implement and maintain a system of internal controls to support the proper tracking and allocation of wages to federal awards. Management’s Response/View of Responsible Officials Management agrees with this finding, see the Corrective Action Plan.
Finding 2024-001
Finding No. 2024-001: Activities Allowed or Unallowed and Allowable Costs/Cost Principles – Material Weakness Federal Program Name: All Pass-through Entity: All Federal Assistance Listing Number: All Criteria Title 2 U.S. Code of Federal Regulations Part 200 includes the requirement that charges to federal awards for salaries and wages be based on records that accurately reflect the work performed. These records must support the distribution of the employee’s salary or wages among specific activities or cost objectives. Condition The Organization was unable to produce records supporting the work performed or support the distribution of wages. Cause The Organization’s charges to federal awards for salaries and wages are not supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated, and that reasonably reflect the total activity for which the employee is compensated. Effect The basis for allocating costs to federal awards is unsupported by documentation. Questioned Costs Unknown. Context There is no support, such as a time sheet or personnel activity report, for the allocation of wages charged to federal awards. Recommendation We recommend that the Organization develop, implement and maintain a system of internal controls to support the proper tracking and allocation of wages to federal awards. Management’s Response/View of Responsible Officials Management agrees with this finding, see the Corrective Action Plan.
Finding 2024-001
Finding No. 2024-001: Activities Allowed or Unallowed and Allowable Costs/Cost Principles – Material Weakness Federal Program Name: All Pass-through Entity: All Federal Assistance Listing Number: All Criteria Title 2 U.S. Code of Federal Regulations Part 200 includes the requirement that charges to federal awards for salaries and wages be based on records that accurately reflect the work performed. These records must support the distribution of the employee’s salary or wages among specific activities or cost objectives. Condition The Organization was unable to produce records supporting the work performed or support the distribution of wages. Cause The Organization’s charges to federal awards for salaries and wages are not supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated, and that reasonably reflect the total activity for which the employee is compensated. Effect The basis for allocating costs to federal awards is unsupported by documentation. Questioned Costs Unknown. Context There is no support, such as a time sheet or personnel activity report, for the allocation of wages charged to federal awards. Recommendation We recommend that the Organization develop, implement and maintain a system of internal controls to support the proper tracking and allocation of wages to federal awards. Management’s Response/View of Responsible Officials Management agrees with this finding, see the Corrective Action Plan.
Finding 2024-001
Finding No. 2024-001: Activities Allowed or Unallowed and Allowable Costs/Cost Principles – Material Weakness Federal Program Name: All Pass-through Entity: All Federal Assistance Listing Number: All Criteria Title 2 U.S. Code of Federal Regulations Part 200 includes the requirement that charges to federal awards for salaries and wages be based on records that accurately reflect the work performed. These records must support the distribution of the employee’s salary or wages among specific activities or cost objectives. Condition The Organization was unable to produce records supporting the work performed or support the distribution of wages. Cause The Organization’s charges to federal awards for salaries and wages are not supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated, and that reasonably reflect the total activity for which the employee is compensated. Effect The basis for allocating costs to federal awards is unsupported by documentation. Questioned Costs Unknown. Context There is no support, such as a time sheet or personnel activity report, for the allocation of wages charged to federal awards. Recommendation We recommend that the Organization develop, implement and maintain a system of internal controls to support the proper tracking and allocation of wages to federal awards. Management’s Response/View of Responsible Officials Management agrees with this finding, see the Corrective Action Plan.
Finding 2024-001
Finding No. 2024-001: Activities Allowed or Unallowed and Allowable Costs/Cost Principles – Material Weakness Federal Program Name: All Pass-through Entity: All Federal Assistance Listing Number: All Criteria Title 2 U.S. Code of Federal Regulations Part 200 includes the requirement that charges to federal awards for salaries and wages be based on records that accurately reflect the work performed. These records must support the distribution of the employee’s salary or wages among specific activities or cost objectives. Condition The Organization was unable to produce records supporting the work performed or support the distribution of wages. Cause The Organization’s charges to federal awards for salaries and wages are not supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated, and that reasonably reflect the total activity for which the employee is compensated. Effect The basis for allocating costs to federal awards is unsupported by documentation. Questioned Costs Unknown. Context There is no support, such as a time sheet or personnel activity report, for the allocation of wages charged to federal awards. Recommendation We recommend that the Organization develop, implement and maintain a system of internal controls to support the proper tracking and allocation of wages to federal awards. Management’s Response/View of Responsible Officials Management agrees with this finding, see the Corrective Action Plan.
Finding 2024-001
Finding No. 2024-001: Activities Allowed or Unallowed and Allowable Costs/Cost Principles – Material Weakness Federal Program Name: All Pass-through Entity: All Federal Assistance Listing Number: All Criteria Title 2 U.S. Code of Federal Regulations Part 200 includes the requirement that charges to federal awards for salaries and wages be based on records that accurately reflect the work performed. These records must support the distribution of the employee’s salary or wages among specific activities or cost objectives. Condition The Organization was unable to produce records supporting the work performed or support the distribution of wages. Cause The Organization’s charges to federal awards for salaries and wages are not supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated, and that reasonably reflect the total activity for which the employee is compensated. Effect The basis for allocating costs to federal awards is unsupported by documentation. Questioned Costs Unknown. Context There is no support, such as a time sheet or personnel activity report, for the allocation of wages charged to federal awards. Recommendation We recommend that the Organization develop, implement and maintain a system of internal controls to support the proper tracking and allocation of wages to federal awards. Management’s Response/View of Responsible Officials Management agrees with this finding, see the Corrective Action Plan.
Finding 2024-001
Finding No. 2024-001: Activities Allowed or Unallowed and Allowable Costs/Cost Principles – Material Weakness Federal Program Name: All Pass-through Entity: All Federal Assistance Listing Number: All Criteria Title 2 U.S. Code of Federal Regulations Part 200 includes the requirement that charges to federal awards for salaries and wages be based on records that accurately reflect the work performed. These records must support the distribution of the employee’s salary or wages among specific activities or cost objectives. Condition The Organization was unable to produce records supporting the work performed or support the distribution of wages. Cause The Organization’s charges to federal awards for salaries and wages are not supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated, and that reasonably reflect the total activity for which the employee is compensated. Effect The basis for allocating costs to federal awards is unsupported by documentation. Questioned Costs Unknown. Context There is no support, such as a time sheet or personnel activity report, for the allocation of wages charged to federal awards. Recommendation We recommend that the Organization develop, implement and maintain a system of internal controls to support the proper tracking and allocation of wages to federal awards. Management’s Response/View of Responsible Officials Management agrees with this finding, see the Corrective Action Plan.
Finding 2024-001
Finding No. 2024-001: Activities Allowed or Unallowed and Allowable Costs/Cost Principles – Material Weakness Federal Program Name: All Pass-through Entity: All Federal Assistance Listing Number: All Criteria Title 2 U.S. Code of Federal Regulations Part 200 includes the requirement that charges to federal awards for salaries and wages be based on records that accurately reflect the work performed. These records must support the distribution of the employee’s salary or wages among specific activities or cost objectives. Condition The Organization was unable to produce records supporting the work performed or support the distribution of wages. Cause The Organization’s charges to federal awards for salaries and wages are not supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated, and that reasonably reflect the total activity for which the employee is compensated. Effect The basis for allocating costs to federal awards is unsupported by documentation. Questioned Costs Unknown. Context There is no support, such as a time sheet or personnel activity report, for the allocation of wages charged to federal awards. Recommendation We recommend that the Organization develop, implement and maintain a system of internal controls to support the proper tracking and allocation of wages to federal awards. Management’s Response/View of Responsible Officials Management agrees with this finding, see the Corrective Action Plan.
Finding 2024-001
Finding No. 2024-001: Activities Allowed or Unallowed and Allowable Costs/Cost Principles – Material Weakness Federal Program Name: All Pass-through Entity: All Federal Assistance Listing Number: All Criteria Title 2 U.S. Code of Federal Regulations Part 200 includes the requirement that charges to federal awards for salaries and wages be based on records that accurately reflect the work performed. These records must support the distribution of the employee’s salary or wages among specific activities or cost objectives. Condition The Organization was unable to produce records supporting the work performed or support the distribution of wages. Cause The Organization’s charges to federal awards for salaries and wages are not supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated, and that reasonably reflect the total activity for which the employee is compensated. Effect The basis for allocating costs to federal awards is unsupported by documentation. Questioned Costs Unknown. Context There is no support, such as a time sheet or personnel activity report, for the allocation of wages charged to federal awards. Recommendation We recommend that the Organization develop, implement and maintain a system of internal controls to support the proper tracking and allocation of wages to federal awards. Management’s Response/View of Responsible Officials Management agrees with this finding, see the Corrective Action Plan.
Finding 2024-001
Finding No. 2024-001: Activities Allowed or Unallowed and Allowable Costs/Cost Principles – Material Weakness Federal Program Name: All Pass-through Entity: All Federal Assistance Listing Number: All Criteria Title 2 U.S. Code of Federal Regulations Part 200 includes the requirement that charges to federal awards for salaries and wages be based on records that accurately reflect the work performed. These records must support the distribution of the employee’s salary or wages among specific activities or cost objectives. Condition The Organization was unable to produce records supporting the work performed or support the distribution of wages. Cause The Organization’s charges to federal awards for salaries and wages are not supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated, and that reasonably reflect the total activity for which the employee is compensated. Effect The basis for allocating costs to federal awards is unsupported by documentation. Questioned Costs Unknown. Context There is no support, such as a time sheet or personnel activity report, for the allocation of wages charged to federal awards. Recommendation We recommend that the Organization develop, implement and maintain a system of internal controls to support the proper tracking and allocation of wages to federal awards. Management’s Response/View of Responsible Officials Management agrees with this finding, see the Corrective Action Plan.
Finding 2024-001
Finding No. 2024-001: Activities Allowed or Unallowed and Allowable Costs/Cost Principles – Material Weakness Federal Program Name: All Pass-through Entity: All Federal Assistance Listing Number: All Criteria Title 2 U.S. Code of Federal Regulations Part 200 includes the requirement that charges to federal awards for salaries and wages be based on records that accurately reflect the work performed. These records must support the distribution of the employee’s salary or wages among specific activities or cost objectives. Condition The Organization was unable to produce records supporting the work performed or support the distribution of wages. Cause The Organization’s charges to federal awards for salaries and wages are not supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated, and that reasonably reflect the total activity for which the employee is compensated. Effect The basis for allocating costs to federal awards is unsupported by documentation. Questioned Costs Unknown. Context There is no support, such as a time sheet or personnel activity report, for the allocation of wages charged to federal awards. Recommendation We recommend that the Organization develop, implement and maintain a system of internal controls to support the proper tracking and allocation of wages to federal awards. Management’s Response/View of Responsible Officials Management agrees with this finding, see the Corrective Action Plan.
Finding 2024-001
Finding No. 2024-001: Activities Allowed or Unallowed and Allowable Costs/Cost Principles – Material Weakness Federal Program Name: All Pass-through Entity: All Federal Assistance Listing Number: All Criteria Title 2 U.S. Code of Federal Regulations Part 200 includes the requirement that charges to federal awards for salaries and wages be based on records that accurately reflect the work performed. These records must support the distribution of the employee’s salary or wages among specific activities or cost objectives. Condition The Organization was unable to produce records supporting the work performed or support the distribution of wages. Cause The Organization’s charges to federal awards for salaries and wages are not supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated, and that reasonably reflect the total activity for which the employee is compensated. Effect The basis for allocating costs to federal awards is unsupported by documentation. Questioned Costs Unknown. Context There is no support, such as a time sheet or personnel activity report, for the allocation of wages charged to federal awards. Recommendation We recommend that the Organization develop, implement and maintain a system of internal controls to support the proper tracking and allocation of wages to federal awards. Management’s Response/View of Responsible Officials Management agrees with this finding, see the Corrective Action Plan.
Finding 2024-001
Finding No. 2024-001: Activities Allowed or Unallowed and Allowable Costs/Cost Principles – Material Weakness Federal Program Name: All Pass-through Entity: All Federal Assistance Listing Number: All Criteria Title 2 U.S. Code of Federal Regulations Part 200 includes the requirement that charges to federal awards for salaries and wages be based on records that accurately reflect the work performed. These records must support the distribution of the employee’s salary or wages among specific activities or cost objectives. Condition The Organization was unable to produce records supporting the work performed or support the distribution of wages. Cause The Organization’s charges to federal awards for salaries and wages are not supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated, and that reasonably reflect the total activity for which the employee is compensated. Effect The basis for allocating costs to federal awards is unsupported by documentation. Questioned Costs Unknown. Context There is no support, such as a time sheet or personnel activity report, for the allocation of wages charged to federal awards. Recommendation We recommend that the Organization develop, implement and maintain a system of internal controls to support the proper tracking and allocation of wages to federal awards. Management’s Response/View of Responsible Officials Management agrees with this finding, see the Corrective Action Plan.
Finding 2024-001
Finding No. 2024-001: Activities Allowed or Unallowed and Allowable Costs/Cost Principles – Material Weakness Federal Program Name: All Pass-through Entity: All Federal Assistance Listing Number: All Criteria Title 2 U.S. Code of Federal Regulations Part 200 includes the requirement that charges to federal awards for salaries and wages be based on records that accurately reflect the work performed. These records must support the distribution of the employee’s salary or wages among specific activities or cost objectives. Condition The Organization was unable to produce records supporting the work performed or support the distribution of wages. Cause The Organization’s charges to federal awards for salaries and wages are not supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated, and that reasonably reflect the total activity for which the employee is compensated. Effect The basis for allocating costs to federal awards is unsupported by documentation. Questioned Costs Unknown. Context There is no support, such as a time sheet or personnel activity report, for the allocation of wages charged to federal awards. Recommendation We recommend that the Organization develop, implement and maintain a system of internal controls to support the proper tracking and allocation of wages to federal awards. Management’s Response/View of Responsible Officials Management agrees with this finding, see the Corrective Action Plan.
Finding 2024-001
Finding No. 2024-001: Activities Allowed or Unallowed and Allowable Costs/Cost Principles – Material Weakness Federal Program Name: All Pass-through Entity: All Federal Assistance Listing Number: All Criteria Title 2 U.S. Code of Federal Regulations Part 200 includes the requirement that charges to federal awards for salaries and wages be based on records that accurately reflect the work performed. These records must support the distribution of the employee’s salary or wages among specific activities or cost objectives. Condition The Organization was unable to produce records supporting the work performed or support the distribution of wages. Cause The Organization’s charges to federal awards for salaries and wages are not supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated, and that reasonably reflect the total activity for which the employee is compensated. Effect The basis for allocating costs to federal awards is unsupported by documentation. Questioned Costs Unknown. Context There is no support, such as a time sheet or personnel activity report, for the allocation of wages charged to federal awards. Recommendation We recommend that the Organization develop, implement and maintain a system of internal controls to support the proper tracking and allocation of wages to federal awards. Management’s Response/View of Responsible Officials Management agrees with this finding, see the Corrective Action Plan.
Finding 2024-001
Finding No. 2024-001: Activities Allowed or Unallowed and Allowable Costs/Cost Principles – Material Weakness Federal Program Name: All Pass-through Entity: All Federal Assistance Listing Number: All Criteria Title 2 U.S. Code of Federal Regulations Part 200 includes the requirement that charges to federal awards for salaries and wages be based on records that accurately reflect the work performed. These records must support the distribution of the employee’s salary or wages among specific activities or cost objectives. Condition The Organization was unable to produce records supporting the work performed or support the distribution of wages. Cause The Organization’s charges to federal awards for salaries and wages are not supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated, and that reasonably reflect the total activity for which the employee is compensated. Effect The basis for allocating costs to federal awards is unsupported by documentation. Questioned Costs Unknown. Context There is no support, such as a time sheet or personnel activity report, for the allocation of wages charged to federal awards. Recommendation We recommend that the Organization develop, implement and maintain a system of internal controls to support the proper tracking and allocation of wages to federal awards. Management’s Response/View of Responsible Officials Management agrees with this finding, see the Corrective Action Plan.
Finding 2024-001
Finding No. 2024-001: Activities Allowed or Unallowed and Allowable Costs/Cost Principles – Material Weakness Federal Program Name: All Pass-through Entity: All Federal Assistance Listing Number: All Criteria Title 2 U.S. Code of Federal Regulations Part 200 includes the requirement that charges to federal awards for salaries and wages be based on records that accurately reflect the work performed. These records must support the distribution of the employee’s salary or wages among specific activities or cost objectives. Condition The Organization was unable to produce records supporting the work performed or support the distribution of wages. Cause The Organization’s charges to federal awards for salaries and wages are not supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated, and that reasonably reflect the total activity for which the employee is compensated. Effect The basis for allocating costs to federal awards is unsupported by documentation. Questioned Costs Unknown. Context There is no support, such as a time sheet or personnel activity report, for the allocation of wages charged to federal awards. Recommendation We recommend that the Organization develop, implement and maintain a system of internal controls to support the proper tracking and allocation of wages to federal awards. Management’s Response/View of Responsible Officials Management agrees with this finding, see the Corrective Action Plan.
Finding 2024-001
Finding No. 2024-001: Activities Allowed or Unallowed and Allowable Costs/Cost Principles – Material Weakness Federal Program Name: All Pass-through Entity: All Federal Assistance Listing Number: All Criteria Title 2 U.S. Code of Federal Regulations Part 200 includes the requirement that charges to federal awards for salaries and wages be based on records that accurately reflect the work performed. These records must support the distribution of the employee’s salary or wages among specific activities or cost objectives. Condition The Organization was unable to produce records supporting the work performed or support the distribution of wages. Cause The Organization’s charges to federal awards for salaries and wages are not supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated, and that reasonably reflect the total activity for which the employee is compensated. Effect The basis for allocating costs to federal awards is unsupported by documentation. Questioned Costs Unknown. Context There is no support, such as a time sheet or personnel activity report, for the allocation of wages charged to federal awards. Recommendation We recommend that the Organization develop, implement and maintain a system of internal controls to support the proper tracking and allocation of wages to federal awards. Management’s Response/View of Responsible Officials Management agrees with this finding, see the Corrective Action Plan.
Finding 2024-001
Finding No. 2024-001: Activities Allowed or Unallowed and Allowable Costs/Cost Principles – Material Weakness Federal Program Name: All Pass-through Entity: All Federal Assistance Listing Number: All Criteria Title 2 U.S. Code of Federal Regulations Part 200 includes the requirement that charges to federal awards for salaries and wages be based on records that accurately reflect the work performed. These records must support the distribution of the employee’s salary or wages among specific activities or cost objectives. Condition The Organization was unable to produce records supporting the work performed or support the distribution of wages. Cause The Organization’s charges to federal awards for salaries and wages are not supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated, and that reasonably reflect the total activity for which the employee is compensated. Effect The basis for allocating costs to federal awards is unsupported by documentation. Questioned Costs Unknown. Context There is no support, such as a time sheet or personnel activity report, for the allocation of wages charged to federal awards. Recommendation We recommend that the Organization develop, implement and maintain a system of internal controls to support the proper tracking and allocation of wages to federal awards. Management’s Response/View of Responsible Officials Management agrees with this finding, see the Corrective Action Plan.
Finding 2024-001
Finding No. 2024-001: Activities Allowed or Unallowed and Allowable Costs/Cost Principles – Material Weakness Federal Program Name: All Pass-through Entity: All Federal Assistance Listing Number: All Criteria Title 2 U.S. Code of Federal Regulations Part 200 includes the requirement that charges to federal awards for salaries and wages be based on records that accurately reflect the work performed. These records must support the distribution of the employee’s salary or wages among specific activities or cost objectives. Condition The Organization was unable to produce records supporting the work performed or support the distribution of wages. Cause The Organization’s charges to federal awards for salaries and wages are not supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated, and that reasonably reflect the total activity for which the employee is compensated. Effect The basis for allocating costs to federal awards is unsupported by documentation. Questioned Costs Unknown. Context There is no support, such as a time sheet or personnel activity report, for the allocation of wages charged to federal awards. Recommendation We recommend that the Organization develop, implement and maintain a system of internal controls to support the proper tracking and allocation of wages to federal awards. Management’s Response/View of Responsible Officials Management agrees with this finding, see the Corrective Action Plan.
Finding 2024-001
Finding No. 2024-001: Activities Allowed or Unallowed and Allowable Costs/Cost Principles – Material Weakness Federal Program Name: All Pass-through Entity: All Federal Assistance Listing Number: All Criteria Title 2 U.S. Code of Federal Regulations Part 200 includes the requirement that charges to federal awards for salaries and wages be based on records that accurately reflect the work performed. These records must support the distribution of the employee’s salary or wages among specific activities or cost objectives. Condition The Organization was unable to produce records supporting the work performed or support the distribution of wages. Cause The Organization’s charges to federal awards for salaries and wages are not supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated, and that reasonably reflect the total activity for which the employee is compensated. Effect The basis for allocating costs to federal awards is unsupported by documentation. Questioned Costs Unknown. Context There is no support, such as a time sheet or personnel activity report, for the allocation of wages charged to federal awards. Recommendation We recommend that the Organization develop, implement and maintain a system of internal controls to support the proper tracking and allocation of wages to federal awards. Management’s Response/View of Responsible Officials Management agrees with this finding, see the Corrective Action Plan.
Finding 2024-001
Finding No. 2024-001: Activities Allowed or Unallowed and Allowable Costs/Cost Principles – Material Weakness Federal Program Name: All Pass-through Entity: All Federal Assistance Listing Number: All Criteria Title 2 U.S. Code of Federal Regulations Part 200 includes the requirement that charges to federal awards for salaries and wages be based on records that accurately reflect the work performed. These records must support the distribution of the employee’s salary or wages among specific activities or cost objectives. Condition The Organization was unable to produce records supporting the work performed or support the distribution of wages. Cause The Organization’s charges to federal awards for salaries and wages are not supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated, and that reasonably reflect the total activity for which the employee is compensated. Effect The basis for allocating costs to federal awards is unsupported by documentation. Questioned Costs Unknown. Context There is no support, such as a time sheet or personnel activity report, for the allocation of wages charged to federal awards. Recommendation We recommend that the Organization develop, implement and maintain a system of internal controls to support the proper tracking and allocation of wages to federal awards. Management’s Response/View of Responsible Officials Management agrees with this finding, see the Corrective Action Plan.
Finding 2024-001
Finding No. 2024-001: Activities Allowed or Unallowed and Allowable Costs/Cost Principles – Material Weakness Federal Program Name: All Pass-through Entity: All Federal Assistance Listing Number: All Criteria Title 2 U.S. Code of Federal Regulations Part 200 includes the requirement that charges to federal awards for salaries and wages be based on records that accurately reflect the work performed. These records must support the distribution of the employee’s salary or wages among specific activities or cost objectives. Condition The Organization was unable to produce records supporting the work performed or support the distribution of wages. Cause The Organization’s charges to federal awards for salaries and wages are not supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated, and that reasonably reflect the total activity for which the employee is compensated. Effect The basis for allocating costs to federal awards is unsupported by documentation. Questioned Costs Unknown. Context There is no support, such as a time sheet or personnel activity report, for the allocation of wages charged to federal awards. Recommendation We recommend that the Organization develop, implement and maintain a system of internal controls to support the proper tracking and allocation of wages to federal awards. Management’s Response/View of Responsible Officials Management agrees with this finding, see the Corrective Action Plan.
Finding 2024-001
Finding No. 2024-001: Activities Allowed or Unallowed and Allowable Costs/Cost Principles – Material Weakness Federal Program Name: All Pass-through Entity: All Federal Assistance Listing Number: All Criteria Title 2 U.S. Code of Federal Regulations Part 200 includes the requirement that charges to federal awards for salaries and wages be based on records that accurately reflect the work performed. These records must support the distribution of the employee’s salary or wages among specific activities or cost objectives. Condition The Organization was unable to produce records supporting the work performed or support the distribution of wages. Cause The Organization’s charges to federal awards for salaries and wages are not supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated, and that reasonably reflect the total activity for which the employee is compensated. Effect The basis for allocating costs to federal awards is unsupported by documentation. Questioned Costs Unknown. Context There is no support, such as a time sheet or personnel activity report, for the allocation of wages charged to federal awards. Recommendation We recommend that the Organization develop, implement and maintain a system of internal controls to support the proper tracking and allocation of wages to federal awards. Management’s Response/View of Responsible Officials Management agrees with this finding, see the Corrective Action Plan.
Finding 2024-001
Finding No. 2024-001: Activities Allowed or Unallowed and Allowable Costs/Cost Principles – Material Weakness Federal Program Name: All Pass-through Entity: All Federal Assistance Listing Number: All Criteria Title 2 U.S. Code of Federal Regulations Part 200 includes the requirement that charges to federal awards for salaries and wages be based on records that accurately reflect the work performed. These records must support the distribution of the employee’s salary or wages among specific activities or cost objectives. Condition The Organization was unable to produce records supporting the work performed or support the distribution of wages. Cause The Organization’s charges to federal awards for salaries and wages are not supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated, and that reasonably reflect the total activity for which the employee is compensated. Effect The basis for allocating costs to federal awards is unsupported by documentation. Questioned Costs Unknown. Context There is no support, such as a time sheet or personnel activity report, for the allocation of wages charged to federal awards. Recommendation We recommend that the Organization develop, implement and maintain a system of internal controls to support the proper tracking and allocation of wages to federal awards. Management’s Response/View of Responsible Officials Management agrees with this finding, see the Corrective Action Plan.
Finding 2024-001
Finding No. 2024-001: Activities Allowed or Unallowed and Allowable Costs/Cost Principles – Material Weakness Federal Program Name: All Pass-through Entity: All Federal Assistance Listing Number: All Criteria Title 2 U.S. Code of Federal Regulations Part 200 includes the requirement that charges to federal awards for salaries and wages be based on records that accurately reflect the work performed. These records must support the distribution of the employee’s salary or wages among specific activities or cost objectives. Condition The Organization was unable to produce records supporting the work performed or support the distribution of wages. Cause The Organization’s charges to federal awards for salaries and wages are not supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated, and that reasonably reflect the total activity for which the employee is compensated. Effect The basis for allocating costs to federal awards is unsupported by documentation. Questioned Costs Unknown. Context There is no support, such as a time sheet or personnel activity report, for the allocation of wages charged to federal awards. Recommendation We recommend that the Organization develop, implement and maintain a system of internal controls to support the proper tracking and allocation of wages to federal awards. Management’s Response/View of Responsible Officials Management agrees with this finding, see the Corrective Action Plan.
Finding 2024-001
Finding No. 2024-001: Activities Allowed or Unallowed and Allowable Costs/Cost Principles – Material Weakness Federal Program Name: All Pass-through Entity: All Federal Assistance Listing Number: All Criteria Title 2 U.S. Code of Federal Regulations Part 200 includes the requirement that charges to federal awards for salaries and wages be based on records that accurately reflect the work performed. These records must support the distribution of the employee’s salary or wages among specific activities or cost objectives. Condition The Organization was unable to produce records supporting the work performed or support the distribution of wages. Cause The Organization’s charges to federal awards for salaries and wages are not supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated, and that reasonably reflect the total activity for which the employee is compensated. Effect The basis for allocating costs to federal awards is unsupported by documentation. Questioned Costs Unknown. Context There is no support, such as a time sheet or personnel activity report, for the allocation of wages charged to federal awards. Recommendation We recommend that the Organization develop, implement and maintain a system of internal controls to support the proper tracking and allocation of wages to federal awards. Management’s Response/View of Responsible Officials Management agrees with this finding, see the Corrective Action Plan.
Finding 2024-001
Finding No. 2024-001: Activities Allowed or Unallowed and Allowable Costs/Cost Principles – Material Weakness Federal Program Name: All Pass-through Entity: All Federal Assistance Listing Number: All Criteria Title 2 U.S. Code of Federal Regulations Part 200 includes the requirement that charges to federal awards for salaries and wages be based on records that accurately reflect the work performed. These records must support the distribution of the employee’s salary or wages among specific activities or cost objectives. Condition The Organization was unable to produce records supporting the work performed or support the distribution of wages. Cause The Organization’s charges to federal awards for salaries and wages are not supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated, and that reasonably reflect the total activity for which the employee is compensated. Effect The basis for allocating costs to federal awards is unsupported by documentation. Questioned Costs Unknown. Context There is no support, such as a time sheet or personnel activity report, for the allocation of wages charged to federal awards. Recommendation We recommend that the Organization develop, implement and maintain a system of internal controls to support the proper tracking and allocation of wages to federal awards. Management’s Response/View of Responsible Officials Management agrees with this finding, see the Corrective Action Plan.