FAC Explorer

Finding 37206 (2022-002)

Significant Deficiency
Requirement
AB
Questioned Costs
$1
Year
2022
Accepted
2023-03-30
Audit: 34460
Organization: New Mexico Primary Care Association, Inc. (NM)
Auditor: Cliftonlarsonallen LLP

AI Summary

  • Core Issue: Several payroll disbursements lack proper documentation and do not align with grant requirements.
  • Impacted Requirements: Missing timesheet approvals and incorrect personnel listings violate grant funding guidelines.
  • Recommended Follow-Up: Review and correct payroll documentation; ensure all disbursements comply with grant specifications.

Finding Text

During our testing, we noted the following matters related to payroll disbursements. Assistance Listing Number 93.129 ? For 1 of 60 disbursements in the approximate amount of $4.4K, there is no timesheet approval. ? For 1 of 60 disbursements in the approximate amount of $423, the position of Office Administrator is not listed in the key personnel section of the U5F budget. ? For 2 of 60 disbursements in the approximate amount of $542, the entire amount of employee appreciation pay was charged to the 330 federal grant. However, this is not consistent with the grant funded FTE nor is the employee solely dedicated to the grant. Assistance Listing Number 93.527 ? For 1 of 60 disbursements in the approximate amount of $1.2K, there is no timesheet approval. ? For 8 of 60 disbursements in the approximate amount of $5K, the positions of Clinical Quality Specialist and Project Manager are not listed in the key personnel section of the HCCN budget. ? For 1 of 60 disbursements in the approximate amount of $271, the entire amount of employee appreciation pay was charged to the HCCN grant. However, this is not consistent with the grant funded FTE nor is the employee solely dedicated to the grant. ? For 1 of 60 disbursements, the entire amount of vacation pay in the approximate amount of $1.4K was charged to the HCCN grant. However, this is not consistent with the grant funded FTE, supported by the regular hours on the timesheet, nor is the employee solely dedicated to the grant.

Corrective Action Plan

Technical and Non-Financial Assistance to Health Centers ? Assistance Listing No. 93.129 and 93.527 Recommendation: Design controls to ensure the records support personnel costs. Explanation of disagreement with audit finding: Time sheets not approved - Time sheets are provided from the employee to the supervisor, and subsequently to Finance for payroll processing. These time sheets are frequently provided in a spreadsheet format via email. As part of payroll processing, these time sheets are noted as to being received via email from the supervisor. The sending of time sheets via email is considered approval. Employees / Positions not listed in federal budgets - Federal budgets are created prior to the beginning of the budget period and the categories therein are allowed to vary without prior approval up to 25% of the overall budget amount. Employee appreciation pay not consistent with grant funded FTE - Federal budgets are created prior to the beginning of the budget period and the categories therein are allowed to vary without prior approval up to 25% of the overall budget amount. 330 funded Employee appreciation pay for employees not solely dedicated to the grant ? internal controls identify separate projects within the NMPCA and keep expenses separate such that expenses are not charged to more than one project or grant. HCCN funded vacation pay for employee not solely dedicated to the grant ? internal controls identify separate projects within the NMPCA and keep expenses separate such that expenses are not charged to more than one project or grant. Action taken in response to finding: No action needed. Name(s) of the contact person(s) responsible for corrective action: John Dailey Planned completion date for corrective action plan: 6/30/2023

Categories

Questioned Costs

Other Findings in this Audit

  • 37205 2022-001
    Significant Deficiency
  • 37207 2022-003
    Significant Deficiency
  • 37208 2022-004
    Significant Deficiency
  • 37209 2022-001
    Significant Deficiency
  • 37210 2022-002
    Significant Deficiency
  • 37211 2022-001
    Significant Deficiency
  • 37212 2022-002
    Significant Deficiency
  • 37213 2022-003
    Significant Deficiency
  • 37214 2022-004
    Significant Deficiency
  • 613647 2022-001
    Significant Deficiency
  • 613648 2022-002
    Significant Deficiency
  • 613649 2022-003
    Significant Deficiency
  • 613650 2022-004
    Significant Deficiency
  • 613651 2022-001
    Significant Deficiency
  • 613652 2022-002
    Significant Deficiency
  • 613653 2022-001
    Significant Deficiency
  • 613654 2022-002
    Significant Deficiency
  • 613655 2022-003
    Significant Deficiency
  • 613656 2022-004
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
93.129 Technical and Non-Financial Assistance to Health Centers $1.17M
93.527 Affordable Care Act (aca) Grants for New and Expanded Services Under the Health Center Program $770,605
93.778 Medical Assistance Program $732,032
93.129 Covid-19 - Technical and Non-Financial Assistance to Health Centers $150,852
93.788 Opioid Str $130,000
93.426 Improving the Health of Americans Through Prevention and Management of Diabetes and Heart Disease and Stroke $60,000
93.527 Covid-19 - Affordable Care Act (aca) Grants for New and Expanded Services Under the Health Center Program $45,654
93.898 Cancer Prevention and Control Programs for State, Territorial and Tribal Organizations $6,100