Finding 1154095 (2024-001)

Material Weakness Repeat Finding
Requirement
B
Questioned Costs
-
Year
2024
Accepted
2025-09-22
Audit: 366981
Organization: The Carle Foundation (IL)
Auditor: Kpmg

AI Summary

  • Core Issue: Carle lacks proper documentation for personnel costs charged to the program, specifically failing to provide timesheets for 30 out of 40 payroll samples tested.
  • Impacted Requirements: Allocations to the Illinois SOR2 award do not meet the necessary standards for documentation of personnel expenses.
  • Recommended Follow-Up: Ensure that Carle implements a system for accurate time tracking and documentation to support personnel cost allocations in the future.

Finding Text

Carle did not have proper documentation of time and effort relating to personnel costs charged to the program. In testing of 40 selected payroll costs, Carle was unable to provide physical documentation of timesheets or other effort tracking for 30 samples to support the amounts allocated by percentage to the Illinois SOR2 award. Though Carle was able to provide rationale for the amounts allocated, including estimated time spent on the award, allocations do not meet standards for documentation of personnel expenses.

Corrective Action Plan

Corrected

Categories

Allowable Costs / Cost Principles

Other Findings in this Audit

  • 1154086 2024-002
    Material Weakness Repeat
  • 1154087 2024-002
    Material Weakness Repeat
  • 1154088 2024-002
    Material Weakness Repeat
  • 1154089 2024-002
    Material Weakness Repeat
  • 1154090 2024-001
    Material Weakness Repeat
  • 1154091 2024-001
    Material Weakness Repeat
  • 1154092 2024-001
    Material Weakness Repeat
  • 1154093 2024-001
    Material Weakness Repeat
  • 1154094 2024-001
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
84.268 Federal Direct Student Loans $2.81M
93.399 Cancer Control $2.42M
93.493 Congressional Directives $2.00M
84.063 Federal Pell Grant Program $872,269
93.829 Section 223 Demonstration Programs to Improve Community Mental Health Services $573,279
93.846 Arthritis, Musculoskeletal and Skin Diseases Research $507,581
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $277,783
93.470 Alzheimer’s Disease Program Initiative (adpi) $272,629
21.027 Coronavirus State and Local Fiscal Recovery Funds $200,000
93.788 Opioid Str $187,024
93.889 National Bioterrorism Hospital Preparedness Program $134,812
93.048 Special Programs for the Aging, Title Iv, and Title Ii, Discretionary Projects $132,532
93.243 Substance Abuse and Mental Health Services Projects of Regional and National Significance $108,046
93.958 Block Grants for Community Mental Health Services $92,902
14.181 Supportive Housing for Persons with Disabilities $87,865
93.847 Diabetes, Digestive, and Kidney Diseases Extramural Research $85,793
93.837 Cardiovascular Diseases Research $83,028
93.044 Special Programs for the Aging, Title Iii, Part B, Grants for Supportive Services and Senior Centers $83,015
84.007 Federal Supplemental Educational Opportunity Grants $64,272
93.053 Nutrition Services Incentive Program $55,880
93.778 Medical Assistance Program $50,096
93.747 Elder Abuse Prevention Interventions Program $48,612
93.994 Maternal and Child Health Services Block Grant to the States $47,559
84.033 Federal Work-Study Program $46,340
93.045 Special Programs for the Aging, Title Iii, Part C, Nutrition Services $44,645
97.024 Emergency Food and Shelter National Board Program $30,012
93.395 Cancer Treatment Research $24,277
93.286 Discovery and Applied Research for Technological Innovations to Improve Human Health $20,606
93.052 National Family Caregiver Support, Title Iii, Part E $18,689
93.273 Alcohol Research Programs $16,463
93.853 Extramural Research Programs in the Neurosciences and Neurological Disorders $13,808
93.959 Block Grants for Prevention and Treatment of Substance Abuse $13,513
93.393 Cancer Cause and Prevention Research $12,508
93.279 Drug Use and Addiction Research Programs $9,000
21.006 Tax Counseling for the Elderly $8,434
93.394 Cancer Detection and Diagnosis Research $7,124
93.043 Special Programs for the Aging, Title Iii, Part D, Disease Prevention and Health Promotion Services $5,085
93.041 Special Programs for the Aging, Title Vii, Chapter 3, Programs for Prevention of Elder Abuse, Neglect, and Exploitation $1,770
93.865 Child Health and Human Development Extramural Research $-1,130