FAC Explorer

Finding 497010 (2023-001)

-
Requirement
A
Questioned Costs
-
Year
2023
Accepted
2024-09-17
Audit: 319759
Organization: Aids Healthcare Foundation (CA)
Auditor: Vasquez & Company LLP

AI Summary

  • Core Issue: Adjustments to payroll hours were made, but documentation for these changes was insufficient.
  • Impacted Requirements: The Foundation must improve its cost allocation process and provide detailed calculations for adjustments.
  • Recommended Follow-up: Establish regular controls for reconciling and adjusting payroll charges to ensure accuracy and compliance.

Finding Text

During our audit of the Foundation’s payroll expenditures, we observed that the final hours charged to the grant were adjusted to reflect accurate charges in addition to the timesheet-documented charges. While the hours themselves were determined to be valid, the documentation supporting these adjustments could be improved. Specifically, the Foundation needs to enhance the process of its cost allocation for the grants identified, document detailed calculations of the adjustments made at period end, and establish controls to ensure the reconciliation and adjustment process is conducted on a regular basis.

Categories

Allowable Costs / Cost Principles

Other Findings in this Audit

Programs in Audit

ALN Program Name Expenditures
93.917 Hiv Care Formula Grants $690,080
14.241 Housing Opportunities for Persons with Aids $602,514
93.914 Hiv Emergency Relief Project Grants $471,321
98.001 Usaid Foreign Assistance for Programs Overseas $340,205
93.918 Grants to Provide Outpatient Early Intervention Services with Respect to Hiv Disease $319,884
93.243 Substance Abuse and Mental Health Services Projects of Regional and National Significance $222,040
12.350 Department of Defense Hiv/aids Prevention Program $152,495
93.940 Hiv Prevention Activities Health Department Based $86,678
93.185 Immunization Research, Demonstration, Public Information and Education Training and Clinical Skills Improvement Projects $76,500
93.977 Assisted Outpatient Treatment $50,382
21.027 Coronavirus State and Local Fiscal Recovery Funds $46,000
93.153 Coordinated Services and Access to Research for Women, Infants, Children, and Youth $45,990
93.855 Allergy and Infectious Diseases Research $32,701
93.997 Assisted Outpatient Treatment $18,750
93.307 Minority Health and Health Disparities Research $11,302
93.686 Ending the Hiv Epidemic: A Plan for America � Ryan White Hiv/aids Program Parts A and B $9,844
93.242 Mental Health Research Grants $7,802
93.361 Nursing Research $1,200