Finding 1079530 (2023-001)

Material Weakness Repeat Finding
Requirement
B
Questioned Costs
$1
Year
2023
Accepted
2024-10-17
Audit: 325099
Organization: Kenneth Young Center (IL)
Auditor: Porte Brown LLC

AI Summary

  • Core Issue: Inconsistent support for pay rates in federal program documentation.
  • Impacted Requirements: Lack of internal controls for verifying employee pay rates.
  • Recommended Follow-Up: Implement procedures to ensure all payroll documentation is reviewed for accuracy.

Finding Text

Payroll Documentation -Condition : Pay rates for salaries allocated to federal programs are not supported consistently by employee timesheets or other similar documentation. Criteria : Internal controls should be in place that provide reasonable assurance that pay rates for employees charged to federal programs are appropriately documented. Cause : There are no procedures in place that require verification of pay rates on all documentation. Effect : Because review of documentation is not required, employees pay rates may be inaccurately docuemented. Recomendation : Procedures should be implemented requiring the review of all documentation for all employees who charge time to federal programs. Views of Responsible Officials and Planned Corrective Actions : The Organization will review its payroll documentation procedures to make the appropriate changes and dedicate staffing to perform these procedures.

Categories

Questioned Costs Internal Control / Segregation of Duties

Other Findings in this Audit

  • 503084 2023-001
    Material Weakness Repeat
  • 503085 2023-004
    Material Weakness
  • 503086 2023-001
    Material Weakness Repeat
  • 503087 2023-004
    Material Weakness
  • 503088 2023-001
    Material Weakness Repeat
  • 503089 2023-004
    Material Weakness
  • 503090 2023-001
    Material Weakness Repeat
  • 503091 2023-004
    Material Weakness
  • 503092 2023-001
    Material Weakness Repeat
  • 503093 2023-004
    Material Weakness
  • 503094 2023-001
    Material Weakness Repeat
  • 503095 2023-004
    Material Weakness
  • 1079526 2023-001
    Material Weakness Repeat
  • 1079527 2023-004
    Material Weakness
  • 1079528 2023-001
    Material Weakness Repeat
  • 1079529 2023-004
    Material Weakness
  • 1079531 2023-004
    Material Weakness
  • 1079532 2023-001
    Material Weakness Repeat
  • 1079533 2023-004
    Material Weakness
  • 1079534 2023-001
    Material Weakness Repeat
  • 1079535 2023-004
    Material Weakness
  • 1079536 2023-001
    Material Weakness Repeat
  • 1079537 2023-004
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
93.959 Block Grants for Prevention and Treatment of Substance Abuse $548,471
93.958 Block Grants for Community Mental Health Services $438,625
93.243 Substance Abuse and Mental Health Services_projects of Regional and National Significance $258,152
93.788 Opioid Str $205,039
93.045 Special Programs for the Aging_title Iii, Part C_nutrition Services $200,470
93.052 National Family Caregiver Support, Title Iii, Part E $143,883
93.044 Special Programs for the Aging_title Iii, Part B_grants for Supportive Services and Senior Centers $134,574
93.558 Temporary Assistance for Needy Families $47,373
21.027 Coronavirus State and Local Fiscal Recovery Funds $18,539
93.041 Special Programs for the Aging_title Vii, Chapter 3_programs for Prevention of Elder Abuse, Neglect, and Exploitation $1,296