Audit 392613

Federal Agency: Department of Health and Human Services Federal Program: State Opioid Response Assistance Listing Number: 93.788 Pass-Through Agencies: Ohio Department of Mental Health and Addiction Services and Four County ADAMHS Board Award Periods: Various from October 1, 2023 through September 29, 2025 Type of Finding: Significant Deficiency in Internal Control Over Compliance and Other Matter Criteria or Specific Requirement: Time and effort documentation of payroll costs in accordance with the Uniform Guidance Condition: The Organization is charging payroll costs to grants based on budgeted amounts rather than costs supported by time and effort documentation. Questioned Costs: None Context: During the audit, payroll costs were tested as a part of allowable cost and activities testing. During these procedures, it was noted that none tested had specific grant related charges based on time and effort documentation. Instead, all were based on grant budgets. Cause: The Organization does not have a system of controls set up in a way to track time and effort on time sheets, nor is there a process in place to conduct a time study in accordance with the requirements set forth in the Uniform Guidance. Effect: Grant charges for payroll costs could be inaccurate. Repeat Finding: No Recommendation: Implementation of either a time keeping system where time cards include documentation of time allocated to each grant or the implementation of a time study process, with lookback procedures to meet the time and effort documentation requirements in accordance with the Uniform Guidance. Views of Responsible Officials and Planned Corrective Actions: Management agrees with finding and will implement time and effort documentation/time study for federal awards and charge grant staff costs based on such documentation.