FAC Explorer

Finding 1205244 (2024-004)

Material Weakness Repeat Finding
Requirement
AB
Questioned Costs
-
Year
2024
Accepted
2026-03-31
Audit: 396940
Organization: Save the Michael's of the World (NY)
Auditor: TRONCONI SEGARRA & ASSOCIATES

AI Summary

  • Core Issue: One employee in the State Opioid Response Program lacked formal documentation for their authorized pay rate for 2024.
  • Impacted Requirements: Proper documentation of pay rate authorizations and changes is required to verify employee compensation.
  • Recommended Follow-Up: Ensure all pay rate authorizations and changes are documented and stored in personnel files for future reference.

Finding Text

Condition – During testing of 40 employees within the State Opioid Response Program, one employee did not have formal documentation supporting an authorized pay rate for the year ended December 31, 2024. Criteria – Pay rate authorizations and any approved changes should be properly documented and retained in each employee’s personnel file for reference and verification. Effect – The Organization was unable to substantiate a pay rate increase awarded to one of the 40 employees that we tested for the year ended December 31, 2024. Recommendation – We recommend that the Organization ensure all pay rate authorizations and subsequent pay rate changes are formally documented and maintained within each employee’s personnel file. Management's Response – See management's corrective action plan on pages 32-33.

Corrective Action Plan

Beginning in 2024, the Organization transitioned its time-tracking process to QuickBooks Time, which integrates directly with its accounting system. In addition, the Organization will formally document all future pay rate authorizations in writing, including approvals by the employee and the applicable manager or supervisor. This documentation will be retained in each employee’s personnel file to substantiate authorized pay rates going forward.

Categories

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Other Findings in this Audit

  • 1205243 2024-003
    Material Weakness Repeat
  • 1205245 2024-005
    Material Weakness Repeat
  • 1205246 2024-006
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
93.788 OPIOID STR $30,096
93.959 BLOCK GRANTS FOR PREVENTION AND TREATMENT OF SUBSTANCE ABUSE $26,929
93.243 SUBSTANCE ABUSE AND MENTAL HEALTH SERVICES PROJECTS OF REGIONAL AND NATIONAL SIGNIFICANCE $26,726