FAC Explorer

Audit 369421

FY End
2024-12-31
Total Expended
$1.27M
Findings
1
Programs
1
Organization: American College of Occupational and Environmental Medicine (IL)
Year: 2024 Accepted: 2025-09-30
Auditor: Porte Brown LLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1157118 2024-001 Material Weakness Yes A

Programs

ALN Program Spent Major Findings
93.083 Prevention of Disease, Disability, and Death Through Immunization and Control of Respiratory and Related Diseases $1.27M Yes 1

Contacts

Name Title Type
HBXYWNJS3XG5 Craig Sondalle Auditee
8478181800 Genevra Knight Auditor
No contacts on file

Notes to SEFA

The accompanying schedule of expenditures of federal awards (the "Schedule") includes the federal awards activity of American College of Occupational and Environmental Medicine (the "College") under programs of the federal government for the year ended December 31, 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 the College, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the College.
The College provided no amounts to subrecipients from the federal awards listed.
The College had no non-cash assistance, federal insurance, or loan guarantees to be disclosed as required by the Uniform Guidance.
There were no loans outstanding at December 31, 2024 related to the federal awards listed.
The College has not received any property and equipment to be disclosed as required under the Uniform Guidance.

Finding Details

Finding 2024-001
Condition: Cost allocations for salaries and related expenses allocated across program activities, including federal award programs, did not agree to the approved timecards. Criteria: Internal controls should be in place and consistently applied that provide reasonable assurance that cost allocations represent the correct allocation of employee-related costs based on the time spent by the applicable employees. Cause: Timecards submitted are not consistently reconciled to the vouchers submitted for federal and other programs. Effect: Because the reconciliation process in place was not consistently followed to agree timecards to cost allocations, it is possible that an employee's time may be inappropriately allocated amongst functional activities, including federal award programs. Recommendation: Procedures should be consistently applied requiring the reconciliation of employee timecards to actual costs allocated and charged to federal and other programs. Views of Responsible Officialsand Planned Corrective Actions: To ensure compliance with grant requirementsand address the issue with employee timecards and vouchers submitted, the following steps will be implemented: 1. Time Tracking: Employees will continue to be required to record their time every two weeks (through HourTimeSheet), ensuring that the hours worked align with the percentage of time allocated to the grant for those two weeks. 2. Clear Communication: The Project Director will clarify the importance of matching monthly hours with the percentage allocated to all staff participating in the grant. This will help prevent misunderstandings regarding time reporting. 3. Reviews: The Project Director will continue to conduct monthly reviews of timecards to verify that reported hours correspond with the grant’s allocation requirements before submitting vouchers. By implementing these measures, we aim to ensure that timecards accurately reflect the allocation of employee-related costs on a monthly basis, promoting compliance with grant requirements moving forward.