Finding 1173386 (2025-002)

Material Weakness Repeat Finding
Requirement
A
Questioned Costs
-
Year
2025
Accepted
2026-02-12
Audit: 387045
Organization: Coastline Eap (RI)

AI Summary

  • Issue: Payroll amounts for 93.788 Opioid STR were allocated incorrectly.
  • Trend: This misallocation could indicate a pattern of payroll discrepancies that need attention.
  • Follow-up: Review payroll processes and implement checks to ensure accurate allocations moving forward.

Finding Text

Improper payroll amounts allocated to 93.788 Opioid STR

Corrective Action Plan

The Organization incorrectly charged intern wages to the grant, which were intended for a different grant. Additionally, for another summer intern, wages were charged in excess of the amount authorized in the approved budget. The Finance Team meets monthly with the Director of the Community Prevention Program to ensure that all budget modifications and expenditures are alligned with the approved budget prior to the submission of invoices. Approved budget modifications are shared by the Director of the Community Prevention Program promptly upon receipt. The Organization has established a shared repository for each program, providing access to both program staff and the Finance Team to store and share all approved budget modifications and program expenditure documentation. Addionally, the Organization is transitioning from a manual payroll process to an automated payroll system to reduce errors in payroll allocations accross all programs.

Categories

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Programs in Audit

ALN Program Name Expenditures
95.010 CONGRESSIONAL DIRECTIVES $1.89M
93.788 OPIOID STR $753,842
93.276 DRUG-FREE COMMUNITIES SUPPORT PROGRAM GRANTS $155,656
20.600 STATE AND COMMUNITY HIGHWAY SAFETY $140,757
93.387 NATIONAL AND STATE TOBACCO CONTROL PROGRAM $139,869
84.184 SCHOOL SAFELY NATIONAL ACTIVITIES $24,195
93.959 BLOCK GRANTS FOR PREVENTION AND TREATMENT OF SUBSTANCE ABUSE $20,000
93.243 SUBSTANCE ABUSE AND MENTAL HEALTH SERVICES PROJECTS OF REGIONAL AND NATIONAL SIGNIFICANCE $8,354