FAC Explorer

Finding 4052 (2023-005)

Significant Deficiency Repeat Finding
Requirement
B
Questioned Costs
-
Year
2023
Accepted
2023-12-13
Audit: 6374
Organization: Newbury Elderly Housing, Inc. (NH)
Auditor: Leone McDonnell & Roberts P A

AI Summary

  • Core Issue: A repeat finding indicates insufficient detail on time sheets for project allocations from one employee.
  • Impacted Requirements: All allocable time must include adequate documentation of duties performed.
  • Recommended Follow-up: Create a policy for time reporting and ensure job duties are documented for each position to improve control over allocations.

Finding Text

Information on universe: Internal control testing. Sample size: Six employees selected for internal control testing. Identification of repeat finding: Repeat finding. Condition: Additional detail and documentation is needed on time sheets for allocation to projects from one employee. Criteria: All allocable time should have sufficient detail of duties performed. Effect: Without stronger controls around allocations, improper allocations could occur. Context: Auditor selected timesheets for payroll control testing. Cause: Lack of policy surrounding time reporting. Recommendation: Job duties should be documented for each position and implement a policy to ensure all time sheets detail out the duties performed.

Corrective Action Plan

Plan: Job duties will be documented for each position and a policy will be implemented to ensure all time sheets detail the duties performed. Anticipated Completion: December 31, 2023 (ongoing) Contact: Duska Noel, Director of Housing Michael Tabory, Chief Operating Officer

Categories

Allowable Costs / Cost Principles Reporting

Other Findings in this Audit

  • 4044 2023-001
    -
  • 4045 2023-002
    -
  • 4046 2023-001
    -
  • 4047 2023-002
    -
  • 4048 2023-003
    -
  • 4049 2023-003
    -
  • 4050 2023-004
    Significant Deficiency
  • 4051 2023-004
    Significant Deficiency
  • 4053 2023-005
    Significant Deficiency Repeat
  • 4054 2023-001
    -
  • 4055 2023-002
    -
  • 4056 2023-003
    -
  • 4057 2023-004
    Significant Deficiency
  • 4058 2023-005
    Significant Deficiency Repeat
  • 580486 2023-001
    -
  • 580487 2023-002
    -
  • 580488 2023-001
    -
  • 580489 2023-002
    -
  • 580490 2023-003
    -
  • 580491 2023-003
    -
  • 580492 2023-004
    Significant Deficiency
  • 580493 2023-004
    Significant Deficiency
  • 580494 2023-005
    Significant Deficiency Repeat
  • 580495 2023-005
    Significant Deficiency Repeat
  • 580496 2023-001
    -
  • 580497 2023-002
    -
  • 580498 2023-003
    -
  • 580499 2023-004
    Significant Deficiency
  • 580500 2023-005
    Significant Deficiency Repeat

Programs in Audit

ALN Program Name Expenditures
14.157 Supportive Housing for the Elderly $338,825