FAC Explorer

Finding 512955 (2024-003)

Significant Deficiency
Requirement
A
Questioned Costs
-
Year
2024
Accepted
2024-12-04
Audit: 330760
Organization: Central Valley Health District (ND)
Auditor: Brady Martz & Associates PC

AI Summary

  • Core Issue: The Health District did not maintain complete financial records, leading to potential overcharging of grant funds.
  • Impacted Requirements: Costs charged to the grant must be allowable, and proper documentation of employee pay rates is necessary.
  • Recommended Follow-Up: The Health District should establish documentation for employee pay rates and ensure these rates are approved.

Finding Text

Criteria The Health District should charge costs to the grant which are allowable. Also, documentation should be kept that supports that employees are being paid the correct amounts based on approved rates to ensure only approved amounts are charged to the grant. Condition Incomplete financial records were kept by the Health District. Cause The Health District did not have support showing approved pay rates for employees. Effect Grant awards potentially overcharged. Recommendation We recommend the Health District creates documentation showing employee pay rates and the approval of those rates. Views of Responsible Officials and Planned Corrective Actions See corrective action plan. Indication of Repeat Finding This is a new finding in the current year

Corrective Action Plan

The Health District will create a document showing employee pay rates and their changes during the fiscal year, while documenting approval of said rates.

Categories

No categories assigned yet.

Other Findings in this Audit

  • 512956 2024-004
    Significant Deficiency
  • 512957 2024-005
    Significant Deficiency
  • 1089397 2024-003
    Significant Deficiency
  • 1089398 2024-004
    Significant Deficiency
  • 1089399 2024-005
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
93.069 Public Health Emergency Preparedness $220,025
93.268 Immunization Cooperative Agreements $161,552
10.557 Wic Special Supplemental Nutrition Program for Women, Infants, and Children $135,393
93.391 Activities to Support State, Tribal, Local and Territorial (stlt) Health Department Response to Public Health Or Healthcare Crises $123,173
93.898 Cancer Prevention and Control Programs for State, Territorial and Tribal Organizations $77,564
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $74,341
93.217 Family Planning Services $54,837
93.991 Preventive Health and Health Services Block Grant $40,000
93.917 Hiv Care Formula Grants $31,295
93.354 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $26,840
93.967 Centers for Disease Control and Prevention Collaboration with Academia to Strengthen Public Health $26,633
20.616 National Priority Safety Programs $12,437
66.605 Performance Partnership Grants $5,420
93.994 Maternal and Child Health Services Block Grant to the States $5,132
93.940 Hiv Prevention Activities Health Department Based $5,048
93.110 Maternal and Child Health Federal Consolidated Programs $2,065
93.116 Project Grants and Cooperative Agreements for Tuberculosis Control Programs $1,560