FAC Explorer

Finding 4065 (2023-004)

Significant Deficiency
Requirement
B
Questioned Costs
-
Year
2023
Accepted
2023-12-13
Audit: 6375
Organization: Pembroke Housing for the Elderly, Inc. (NH)
Auditor: Leone McDonnell & Roberts P A

AI Summary

  • Core Issue: Some timesheets lack necessary detail and approvals for project allocations.
  • Impacted Requirements: All allocable time must include sufficient documentation of duties and approvals.
  • Recommended Follow-Up: Create a policy for time reporting and ensure job duties are documented for each position.

Finding Text

Information on universe: Internal Control testing Sample size: Six employees selected for internal control testing. Condition: Additional detail, documentation and approval/oversight is needed on some of time sheets for allocation to projects. Criteria: All allocable time should have sufficient detail of duties performed and approvals. Effect: Without stronger controls around allocations, improper allocation 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: June 30, 2023 Contact: Duska Noel, Director of Housing Michael Tabory, Chief Operating Officer

Categories

Allowable Costs / Cost Principles Internal Control / Segregation of Duties Reporting

Other Findings in this Audit

  • 4059 2023-001
    -
  • 4060 2023-002
    -
  • 4061 2023-001
    -
  • 4062 2023-002
    -
  • 4063 2023-003
    Significant Deficiency
  • 4064 2023-003
    Significant Deficiency
  • 4066 2023-004
    Significant Deficiency
  • 580501 2023-001
    -
  • 580502 2023-002
    -
  • 580503 2023-001
    -
  • 580504 2023-002
    -
  • 580505 2023-003
    Significant Deficiency
  • 580506 2023-003
    Significant Deficiency
  • 580507 2023-004
    Significant Deficiency
  • 580508 2023-004
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
14.157 Supportive Housing for the Elderly $4.82M