FAC Explorer

Finding 1214347 (2025-001)

Material Weakness Repeat Finding
Requirement
A
Questioned Costs
-
Year
2025
Accepted
2026-05-11
Audit: 401020
Organization: Genesee Health Plan (MI)
Auditor: SMITH & KLACZKIEWICZ PC

AI Summary

  • Core Issue: Salary and wage charges to federal awards are not always based on accurate work records.
  • Impacted Requirements: Compliance with 2 CFR 200.430 is essential for proper financial reporting.
  • Recommended Follow-Up: Review and improve record-keeping practices to ensure accurate documentation of work performed.

Finding Text

In accordance with 2 CFR 200.430 charges to federal awards for salaries and wages must be based on records that accurately reflect the work performed.

Corrective Action Plan

To prevent future occurrences, Genesee Health Plan has updated its payroll allocation procedures, and employees now track time directly through the payroll system.

Categories

Allowable Costs / Cost Principles

Programs in Audit

ALN Program Name Expenditures
93.332 COOPERATIVE AGREEMENT TO SUPPORT NAVIGATORS IN FEDERALLY-FACILITATED EXCHANGES $352,655
93.767 CHILDREN'S HEALTH INSURANCE PROGRAM $55,659
93.073 BIRTH DEFECTS AND DEVELOPMENTAL DISABILITIES - PREVENTION AND SURVEILLANCE $55,186
93.436 WELL-INTEGRATED SCREENING AND EVALUATION FOR WOMEN ACROSS THE NATION (WISEWOMAN) $34,375
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $15,160
93.426 THE NATIONAL CARDIOVASCULAR HEALTH PROGRAM $15,000
93.048 SPECIAL PROGRAMS FOR THE AGING, TITLE IV, AND TITLE II, DISCRETIONARY PROJECTS $8,560
93.324 STATE HEALTH INSURANCE ASSISTANCE PROGRAM $3,300