FAC Explorer

Audit 356447

FY End
2024-12-31
Total Expended
$1.75M
Findings
6
Programs
9
Organization: Aids Taskforce of Greater Cleveland, Inc. (OH)
Year: 2024 Accepted: 2025-05-16
Auditor: Cla (clifton Larson Allen Llp)

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
560540 2024-002 Significant Deficiency - P
560541 2024-002 Significant Deficiency - P
560542 2024-002 Significant Deficiency - P
1136982 2024-002 Significant Deficiency - P
1136983 2024-002 Significant Deficiency - P
1136984 2024-002 Significant Deficiency - P

Programs

ALN Program Spent Major Findings
14.241 Housing Opportunities for Persons with Aids $282,112 Yes 1
93.686 Ending the Hiv Epidemic: A Plan for America — Ryan White Hiv/aids Program Parts A and B $268,943 - 0
93.928 Special Projects of National Significance $191,073 - 0
93.914 Hiv Emergency Relief Project Grants $142,615 - 0
93.788 Opioid Str $120,000 - 0
14.235 Supportive Housing Program $88,965 - 0
93.242 Mental Health Research Grants $27,163 - 0
14.218 Community Development Block Grants/entitlement Grants $26,125 - 0
93.940 Hiv Prevention Activities Health Department Based $13,412 - 0

Contacts

Name Title Type
HM3NMHQKKRN9 Janet Gibson Auditee
2166210766 Ken Saggese Auditor
No contacts on file

Notes to SEFA

Accounting Policies: SUMMARY OF SIGNIFICANT 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. BASIS OF PRESENTATION The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of AIDS Taskforce of Greater Cleveland, Inc. under programs of the federal government for the year ended December 31, 2024. The information in the 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 Aids Taskforce of Greater Cleveland, Inc., it is not intended to and does not present the financial position, changes in net assets, functional expenses, or cash flows of Aids Taskforce of Greater Cleveland, Inc. De Minimis Rate Used: N Rate Explanation: AIDS Taskforce of Greater Cleveland, Inc. has elected not to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance.

Finding Details

Finding 2024-002
2024 – 002 – Internal Controls Over Compliance Federal Agency: U.S. Department of Housing and Urban Development Federal Program Name: Housing Opportunities for Persons with AIDS Assistance Listing Number: 14.241 Pass-Through Agency: City of Cleveland Department of Public Health Pass-Through Number: 5005SG2023-143 Award Period: June 1, 2023 – December 31, 2024 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award requires compliance with the provisions of allowable costs. The Organization should have internal controls designed to ensure compliance with those provisions. Condition During our testing, we noted the Organization did not have adequate internal controls designed to ensure expenses reimbursed by the grantor were for allowable costs. Questioned Costs $982.71 Context During cash disbursements testing, one of seventeen expenses charged to the grant were not supported appropriately with payroll timesheets to show expenses were incurred by the organization for allowable costs. Certain expenses were included in grant reimbursement request that were not allowable. Cause In accordance with Aids Healthcare Foundation policy, the first timesheet for new hires is processed through a manual timesheet. Payroll processed both a manual and an electronic timesheet in ADP and payroll was overstated by the double payment. Effect The Organization was reimbursed for expenses that were not allowable. Repeat Finding No Recommendation We recommend the Organization design controls to ensure the payroll data is reviewed prior to being paid out and the support is reviewed in detail when submitting to the grantor for reimbursement. Views of Responsible Officials Aids Taskforce of Greater Cleveland, Inc. will continue to review payroll as internal controls state and ensure accurate reporting. Control with Payroll should be coordinated with Payroll Department ensuring duplicate payroll is not being processed and approved.
Finding 2024-002
2024 – 002 – Internal Controls Over Compliance Federal Agency: U.S. Department of Housing and Urban Development Federal Program Name: Housing Opportunities for Persons with AIDS Assistance Listing Number: 14.241 Pass-Through Agency: City of Cleveland Department of Public Health Pass-Through Number: 5005SG2023-143 Award Period: June 1, 2023 – December 31, 2024 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award requires compliance with the provisions of allowable costs. The Organization should have internal controls designed to ensure compliance with those provisions. Condition During our testing, we noted the Organization did not have adequate internal controls designed to ensure expenses reimbursed by the grantor were for allowable costs. Questioned Costs $982.71 Context During cash disbursements testing, one of seventeen expenses charged to the grant were not supported appropriately with payroll timesheets to show expenses were incurred by the organization for allowable costs. Certain expenses were included in grant reimbursement request that were not allowable. Cause In accordance with Aids Healthcare Foundation policy, the first timesheet for new hires is processed through a manual timesheet. Payroll processed both a manual and an electronic timesheet in ADP and payroll was overstated by the double payment. Effect The Organization was reimbursed for expenses that were not allowable. Repeat Finding No Recommendation We recommend the Organization design controls to ensure the payroll data is reviewed prior to being paid out and the support is reviewed in detail when submitting to the grantor for reimbursement. Views of Responsible Officials Aids Taskforce of Greater Cleveland, Inc. will continue to review payroll as internal controls state and ensure accurate reporting. Control with Payroll should be coordinated with Payroll Department ensuring duplicate payroll is not being processed and approved.
Finding 2024-002
2024 – 002 – Internal Controls Over Compliance Federal Agency: U.S. Department of Housing and Urban Development Federal Program Name: Housing Opportunities for Persons with AIDS Assistance Listing Number: 14.241 Pass-Through Agency: City of Cleveland Department of Public Health Pass-Through Number: 5005SG2023-143 Award Period: June 1, 2023 – December 31, 2024 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award requires compliance with the provisions of allowable costs. The Organization should have internal controls designed to ensure compliance with those provisions. Condition During our testing, we noted the Organization did not have adequate internal controls designed to ensure expenses reimbursed by the grantor were for allowable costs. Questioned Costs $982.71 Context During cash disbursements testing, one of seventeen expenses charged to the grant were not supported appropriately with payroll timesheets to show expenses were incurred by the organization for allowable costs. Certain expenses were included in grant reimbursement request that were not allowable. Cause In accordance with Aids Healthcare Foundation policy, the first timesheet for new hires is processed through a manual timesheet. Payroll processed both a manual and an electronic timesheet in ADP and payroll was overstated by the double payment. Effect The Organization was reimbursed for expenses that were not allowable. Repeat Finding No Recommendation We recommend the Organization design controls to ensure the payroll data is reviewed prior to being paid out and the support is reviewed in detail when submitting to the grantor for reimbursement. Views of Responsible Officials Aids Taskforce of Greater Cleveland, Inc. will continue to review payroll as internal controls state and ensure accurate reporting. Control with Payroll should be coordinated with Payroll Department ensuring duplicate payroll is not being processed and approved.
Finding 2024-002
2024 – 002 – Internal Controls Over Compliance Federal Agency: U.S. Department of Housing and Urban Development Federal Program Name: Housing Opportunities for Persons with AIDS Assistance Listing Number: 14.241 Pass-Through Agency: City of Cleveland Department of Public Health Pass-Through Number: 5005SG2023-143 Award Period: June 1, 2023 – December 31, 2024 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award requires compliance with the provisions of allowable costs. The Organization should have internal controls designed to ensure compliance with those provisions. Condition During our testing, we noted the Organization did not have adequate internal controls designed to ensure expenses reimbursed by the grantor were for allowable costs. Questioned Costs $982.71 Context During cash disbursements testing, one of seventeen expenses charged to the grant were not supported appropriately with payroll timesheets to show expenses were incurred by the organization for allowable costs. Certain expenses were included in grant reimbursement request that were not allowable. Cause In accordance with Aids Healthcare Foundation policy, the first timesheet for new hires is processed through a manual timesheet. Payroll processed both a manual and an electronic timesheet in ADP and payroll was overstated by the double payment. Effect The Organization was reimbursed for expenses that were not allowable. Repeat Finding No Recommendation We recommend the Organization design controls to ensure the payroll data is reviewed prior to being paid out and the support is reviewed in detail when submitting to the grantor for reimbursement. Views of Responsible Officials Aids Taskforce of Greater Cleveland, Inc. will continue to review payroll as internal controls state and ensure accurate reporting. Control with Payroll should be coordinated with Payroll Department ensuring duplicate payroll is not being processed and approved.
Finding 2024-002
2024 – 002 – Internal Controls Over Compliance Federal Agency: U.S. Department of Housing and Urban Development Federal Program Name: Housing Opportunities for Persons with AIDS Assistance Listing Number: 14.241 Pass-Through Agency: City of Cleveland Department of Public Health Pass-Through Number: 5005SG2023-143 Award Period: June 1, 2023 – December 31, 2024 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award requires compliance with the provisions of allowable costs. The Organization should have internal controls designed to ensure compliance with those provisions. Condition During our testing, we noted the Organization did not have adequate internal controls designed to ensure expenses reimbursed by the grantor were for allowable costs. Questioned Costs $982.71 Context During cash disbursements testing, one of seventeen expenses charged to the grant were not supported appropriately with payroll timesheets to show expenses were incurred by the organization for allowable costs. Certain expenses were included in grant reimbursement request that were not allowable. Cause In accordance with Aids Healthcare Foundation policy, the first timesheet for new hires is processed through a manual timesheet. Payroll processed both a manual and an electronic timesheet in ADP and payroll was overstated by the double payment. Effect The Organization was reimbursed for expenses that were not allowable. Repeat Finding No Recommendation We recommend the Organization design controls to ensure the payroll data is reviewed prior to being paid out and the support is reviewed in detail when submitting to the grantor for reimbursement. Views of Responsible Officials Aids Taskforce of Greater Cleveland, Inc. will continue to review payroll as internal controls state and ensure accurate reporting. Control with Payroll should be coordinated with Payroll Department ensuring duplicate payroll is not being processed and approved.
Finding 2024-002
2024 – 002 – Internal Controls Over Compliance Federal Agency: U.S. Department of Housing and Urban Development Federal Program Name: Housing Opportunities for Persons with AIDS Assistance Listing Number: 14.241 Pass-Through Agency: City of Cleveland Department of Public Health Pass-Through Number: 5005SG2023-143 Award Period: June 1, 2023 – December 31, 2024 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award requires compliance with the provisions of allowable costs. The Organization should have internal controls designed to ensure compliance with those provisions. Condition During our testing, we noted the Organization did not have adequate internal controls designed to ensure expenses reimbursed by the grantor were for allowable costs. Questioned Costs $982.71 Context During cash disbursements testing, one of seventeen expenses charged to the grant were not supported appropriately with payroll timesheets to show expenses were incurred by the organization for allowable costs. Certain expenses were included in grant reimbursement request that were not allowable. Cause In accordance with Aids Healthcare Foundation policy, the first timesheet for new hires is processed through a manual timesheet. Payroll processed both a manual and an electronic timesheet in ADP and payroll was overstated by the double payment. Effect The Organization was reimbursed for expenses that were not allowable. Repeat Finding No Recommendation We recommend the Organization design controls to ensure the payroll data is reviewed prior to being paid out and the support is reviewed in detail when submitting to the grantor for reimbursement. Views of Responsible Officials Aids Taskforce of Greater Cleveland, Inc. will continue to review payroll as internal controls state and ensure accurate reporting. Control with Payroll should be coordinated with Payroll Department ensuring duplicate payroll is not being processed and approved.