FAC Explorer

Finding 1217258 (2024-002)

Material Weakness Repeat Finding
Requirement
AB
Questioned Costs
-
Year
2024
Accepted
2026-06-09
Audit: 403400
Organization: Bay Area Legal Aid (CA)
Auditor: BAKER TILLY US LLP

AI Summary

  • Core Issue: CEO timesheets lack proper approval and review documentation.
  • Impacted Requirements: BayLegal must ensure all personnel, including the CEO, have documented timesheet reviews.
  • Recommended Follow-Up: Implement a consistent review process for payroll costs charged to federal grants, including CEO timesheets.

Finding Text

Criteria: BayLegal should have an approval and review process in place to review timesheets for all personnel within BayLegal including the CEO. Condition: Certain time sheets for the CEO lacked proper approval and review documentation. Cause: The CEO does not have a direct supervisor. Instead, BayLegal's payroll department reviews the CEO's time sheet, however, the documentation of the review is not applied on a consistent basis. Effect or Potential Effect: BayLegal could potentially mistake costs charged to federal programs. Recommendation: BayLegal should review and approve payroll costs charged to its federal grants including timesheets of the highest level of personnel within BayLegal.

Corrective Action Plan

Management's Response: BayLegal will automate the process for all Executive Director’s timesheets to be reviewed by General Counsel or Designee when unavailable, prior to submission to payroll to ensure appropriate billing to federal grants.

Categories

No categories assigned yet.

Programs in Audit

ALN Program Name Expenditures
09.805 Legal Services Corporation $5.53M
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $329,249
10.561 STATE ADMINISTRATIVE MATCHING GRANTS FOR THE SUPPLEMENTAL NUTRITION ASSISTANCE PROGRAM $136,514
14.408 FAIR HOUSING INITIATIVES PROGRAM $124,572
16.575 CRIME VICTIM ASSISTANCE $120,000
14.218 COMMUNITY DEVELOPMENT BLOCK GRANTS/ENTITLEMENT GRANTS $103,997
93.525 STATE PLANNING AND ESTABLISHMENT GRANTS FOR THE AFFORDABLE CARE ACT (ACA)€™S EXCHANGES $50,039
93.569 COMMUNITY SERVICES BLOCK GRANT $27,766
16.320 SERVICES FOR TRAFFICKING VICTIMS $27,715
16.590 GRANTS TO ENCOURAGE ARREST POLICIES AND ENFORCEMENT OF PROTECTION ORDERS PROGRAM $20,914
93.558 TEMPORARY ASSISTANCE FOR NEEDY FAMILIES $10,909
64.033 VA SUPPORTIVE SERVICES FOR VETERAN FAMILIES PROGRAM $1,084