FAC Explorer

Finding 41455 (2022-003)

Material Weakness Repeat Finding
Requirement
AB
Questioned Costs
$1
Year
2022
Accepted
2023-05-31
Audit: 37673
Organization: Central City Neighborhood Partners (CA)
Auditor: Bca Watson Rice Western Region LLP

AI Summary

  • Issue: Discrepancy in payroll hours for 10 out of 40 employees; hours allocated based on budget percentages instead of actual time worked.
  • Trend: This practice may lead to ongoing inaccuracies in payroll costs and could affect financial reporting.
  • Follow-up: Adjust payroll allocations to reflect actual hours worked and review all employee timesheets for compliance.

Finding Text

Condition During our payroll testing, we observed a discrepancy in the allocation of hours for 10 out of 40 sample employees. In their timesheets, the allocation of hours between programs was determined based on budget percentages rather than the actual time rendered for each program. As of the date of this report, the allocated payroll costs, which were based on the budget, have not been adjusted to reflect the actuals. Questioned Costs $14,355 based on sample employees.

Categories

Questioned Costs Allowable Costs / Cost Principles

Other Findings in this Audit

  • 41454 2022-003
    Material Weakness Repeat
  • 41456 2022-003
    Material Weakness Repeat
  • 617896 2022-003
    Material Weakness Repeat
  • 617897 2022-003
    Material Weakness Repeat
  • 617898 2022-003
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
14.218 Community Development Block Grants/entitlement Grants $428,827
93.268 Immunization Cooperative Agreements $399,310
14.218 Community Development Block Grants/homeless Prevention Program $294,775
93.569 Community Services Block Grant $292,894
93.569 Covid-19 Cares/community Service Block Grants $287,896
21.023 Covid-19 Corona Virus Relief Fund/emergency Rental Assistance Program $141,045
93.243 Community Service Block Grants-Pueblo Unido Project $123,289
21.009 Volunteer Income Tax Assistance (vita) Matching Grant Program $30,360
14.252 Section 4 Capacity Building for Community Development and Affordable Housing $13,388
20.616 National Priority Safety Programs $8,000
97.024 Emergency Food and Shelter National Board Program $780