Audit 42229

FY End
2022-10-31
Total Expended
$3.64M
Findings
8
Programs
2
Year: 2022 Accepted: 2023-07-16

Organization Exclusion Status:

Checking exclusion status...

Findings

ID Ref Severity Repeat Requirement
50894 2022-001 Significant Deficiency - A
50895 2022-001 Significant Deficiency - A
50896 2022-001 Significant Deficiency - A
50897 2022-001 Significant Deficiency - A
627336 2022-001 Significant Deficiency - A
627337 2022-001 Significant Deficiency - A
627338 2022-001 Significant Deficiency - A
627339 2022-001 Significant Deficiency - A

Contacts

Name Title Type
R7MWCKNBTHQ7 Laurie Asbury Auditee
3862026025 James Halleran Auditor
No contacts on file

Notes to SEFA

Title: Other Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards includes federal award activity of Northeast Florida Health Services, Inc. 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 Organization, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the Organization. De Minimis Rate Used: N Rate Explanation: Northeast Florida Health Services, Inc. does not elect to use the 10% de minimis indirect cost rate as covered in 200.414, Indirect (F&A) costs of the Uniform Guidance. None of the federal awards expended by the Organization were in the form of noncash assistance, there was no insurance in effect during the year related to federal awards, there are no awards passed through to subrecipients, nor were there any loans or loan guarantees outstanding at yearend. The matching requirement for each applicable contract was met by the Organization for the period under audit.

Finding Details

Finding 2022-001, Payroll Process. Information on the Federal Program - Assistance Listing Number 93.224 Health Care Center Program (Direct Health Center Program Cluster). Compliance Requirements: Activities Allowed or Unallowed. Type of Finding: Significant Deficiency. Cause - Discussions with Organization employees indicate the cause of missing documentation, approvals and inconsistencies was due to an issue with the payroll software. Criteria - Based on documented internal controls, the Organization should be able to provide approved support for employee pay rates and approved time cards in which the documented hours agree to payroll reports. There should be no inconsistences between time on timecards and payroll reports. Condition - In one instance, the Organization was not able to provide support for an employee's most recent approved payrate. In 13 instances, there was no employee or supervisor approval for an employee's time card. In 11 instances, gross pay could not be recalculated due to inconsistences between timecards and payroll reports. Effect - The missing support and missing approvals could result in improper payroll expenditures. Questioned Costs - Zero. Recommendation - We recommend the Organization follow the documented payroll process and ensure reviews and approvals are documented.
Finding 2022-001, Payroll Process. Information on the Federal Program - Assistance Listing Number 93.224 Health Care Center Program (Direct Health Center Program Cluster). Compliance Requirements: Activities Allowed or Unallowed. Type of Finding: Significant Deficiency. Cause - Discussions with Organization employees indicate the cause of missing documentation, approvals and inconsistencies was due to an issue with the payroll software. Criteria - Based on documented internal controls, the Organization should be able to provide approved support for employee pay rates and approved time cards in which the documented hours agree to payroll reports. There should be no inconsistences between time on timecards and payroll reports. Condition - In one instance, the Organization was not able to provide support for an employee's most recent approved payrate. In 13 instances, there was no employee or supervisor approval for an employee's time card. In 11 instances, gross pay could not be recalculated due to inconsistences between timecards and payroll reports. Effect - The missing support and missing approvals could result in improper payroll expenditures. Questioned Costs - Zero. Recommendation - We recommend the Organization follow the documented payroll process and ensure reviews and approvals are documented.
Finding 2022-001, Payroll Process. Information on the Federal Program - Assistance Listing Number 93.224 Health Care Center Program (Direct Health Center Program Cluster). Compliance Requirements: Activities Allowed or Unallowed. Type of Finding: Significant Deficiency. Cause - Discussions with Organization employees indicate the cause of missing documentation, approvals and inconsistencies was due to an issue with the payroll software. Criteria - Based on documented internal controls, the Organization should be able to provide approved support for employee pay rates and approved time cards in which the documented hours agree to payroll reports. There should be no inconsistences between time on timecards and payroll reports. Condition - In one instance, the Organization was not able to provide support for an employee's most recent approved payrate. In 13 instances, there was no employee or supervisor approval for an employee's time card. In 11 instances, gross pay could not be recalculated due to inconsistences between timecards and payroll reports. Effect - The missing support and missing approvals could result in improper payroll expenditures. Questioned Costs - Zero. Recommendation - We recommend the Organization follow the documented payroll process and ensure reviews and approvals are documented.
Finding 2022-001, Payroll Process. Information on the Federal Program - Assistance Listing Number 93.224 Health Care Center Program (Direct Health Center Program Cluster). Compliance Requirements: Activities Allowed or Unallowed. Type of Finding: Significant Deficiency. Cause - Discussions with Organization employees indicate the cause of missing documentation, approvals and inconsistencies was due to an issue with the payroll software. Criteria - Based on documented internal controls, the Organization should be able to provide approved support for employee pay rates and approved time cards in which the documented hours agree to payroll reports. There should be no inconsistences between time on timecards and payroll reports. Condition - In one instance, the Organization was not able to provide support for an employee's most recent approved payrate. In 13 instances, there was no employee or supervisor approval for an employee's time card. In 11 instances, gross pay could not be recalculated due to inconsistences between timecards and payroll reports. Effect - The missing support and missing approvals could result in improper payroll expenditures. Questioned Costs - Zero. Recommendation - We recommend the Organization follow the documented payroll process and ensure reviews and approvals are documented.
Finding 2022-001, Payroll Process. Information on the Federal Program - Assistance Listing Number 93.224 Health Care Center Program (Direct Health Center Program Cluster). Compliance Requirements: Activities Allowed or Unallowed. Type of Finding: Significant Deficiency. Cause - Discussions with Organization employees indicate the cause of missing documentation, approvals and inconsistencies was due to an issue with the payroll software. Criteria - Based on documented internal controls, the Organization should be able to provide approved support for employee pay rates and approved time cards in which the documented hours agree to payroll reports. There should be no inconsistences between time on timecards and payroll reports. Condition - In one instance, the Organization was not able to provide support for an employee's most recent approved payrate. In 13 instances, there was no employee or supervisor approval for an employee's time card. In 11 instances, gross pay could not be recalculated due to inconsistences between timecards and payroll reports. Effect - The missing support and missing approvals could result in improper payroll expenditures. Questioned Costs - Zero. Recommendation - We recommend the Organization follow the documented payroll process and ensure reviews and approvals are documented.
Finding 2022-001, Payroll Process. Information on the Federal Program - Assistance Listing Number 93.224 Health Care Center Program (Direct Health Center Program Cluster). Compliance Requirements: Activities Allowed or Unallowed. Type of Finding: Significant Deficiency. Cause - Discussions with Organization employees indicate the cause of missing documentation, approvals and inconsistencies was due to an issue with the payroll software. Criteria - Based on documented internal controls, the Organization should be able to provide approved support for employee pay rates and approved time cards in which the documented hours agree to payroll reports. There should be no inconsistences between time on timecards and payroll reports. Condition - In one instance, the Organization was not able to provide support for an employee's most recent approved payrate. In 13 instances, there was no employee or supervisor approval for an employee's time card. In 11 instances, gross pay could not be recalculated due to inconsistences between timecards and payroll reports. Effect - The missing support and missing approvals could result in improper payroll expenditures. Questioned Costs - Zero. Recommendation - We recommend the Organization follow the documented payroll process and ensure reviews and approvals are documented.
Finding 2022-001, Payroll Process. Information on the Federal Program - Assistance Listing Number 93.224 Health Care Center Program (Direct Health Center Program Cluster). Compliance Requirements: Activities Allowed or Unallowed. Type of Finding: Significant Deficiency. Cause - Discussions with Organization employees indicate the cause of missing documentation, approvals and inconsistencies was due to an issue with the payroll software. Criteria - Based on documented internal controls, the Organization should be able to provide approved support for employee pay rates and approved time cards in which the documented hours agree to payroll reports. There should be no inconsistences between time on timecards and payroll reports. Condition - In one instance, the Organization was not able to provide support for an employee's most recent approved payrate. In 13 instances, there was no employee or supervisor approval for an employee's time card. In 11 instances, gross pay could not be recalculated due to inconsistences between timecards and payroll reports. Effect - The missing support and missing approvals could result in improper payroll expenditures. Questioned Costs - Zero. Recommendation - We recommend the Organization follow the documented payroll process and ensure reviews and approvals are documented.
Finding 2022-001, Payroll Process. Information on the Federal Program - Assistance Listing Number 93.224 Health Care Center Program (Direct Health Center Program Cluster). Compliance Requirements: Activities Allowed or Unallowed. Type of Finding: Significant Deficiency. Cause - Discussions with Organization employees indicate the cause of missing documentation, approvals and inconsistencies was due to an issue with the payroll software. Criteria - Based on documented internal controls, the Organization should be able to provide approved support for employee pay rates and approved time cards in which the documented hours agree to payroll reports. There should be no inconsistences between time on timecards and payroll reports. Condition - In one instance, the Organization was not able to provide support for an employee's most recent approved payrate. In 13 instances, there was no employee or supervisor approval for an employee's time card. In 11 instances, gross pay could not be recalculated due to inconsistences between timecards and payroll reports. Effect - The missing support and missing approvals could result in improper payroll expenditures. Questioned Costs - Zero. Recommendation - We recommend the Organization follow the documented payroll process and ensure reviews and approvals are documented.