FAC Explorer

Finding 601575 (2022-001)

Significant Deficiency Repeat Finding
Requirement
A
Questioned Costs
-
Year
2022
Accepted
2023-03-30
Audit: 23650
Organization: Westchester Jewish Community Services, Inc. (NY)
Auditor: Galleros Robinson CPA LLP

AI Summary

  • Answer: Timesheets do not accurately reflect hours worked by program, violating federal requirements.
  • Trend: Ineffective internal controls have led to improper design and operation of timesheet processes.
  • List: Review and redesign timesheet processes to ensure compliance with federal program requirements.

Finding Text

Criteria: The federal programs 93.829 require that the distribution of salary and wages charged to federal awards be based on actual employee activity as reflected in personnel activity reports (timesheets), prepared after-the-fact, and includes the total activity for which employees were compensated. Condition and Context: The Agency?s current timesheet does not include the allocation of hours worked by program. Cause: Internal controls over the accurate distribution of hours on the timesheets were not operating effectively or designed properly. Effect: The timesheets do not support the allocation of time charged to the programs.

Categories

Allowable Costs / Cost Principles Internal Control / Segregation of Duties

Other Findings in this Audit

  • 25133 2022-001
    Significant Deficiency Repeat
  • 25134 2022-002
    Significant Deficiency Repeat
  • 601576 2022-002
    Significant Deficiency Repeat

Programs in Audit

ALN Program Name Expenditures
93.829 Section 223 Demonstration Programs to Improve Community Mental Health Services $1.85M
93.243 Substance Abuse and Mental Health Services_projects of Regional and National Significance $325,378
93.498 Provider Relief Fund $321,137
93.958 Block Grants for Community Mental Health Services $162,966
93.590 Community-Based Child Abuse Prevention Grants $143,046
93.052 National Family Caregiver Support, Title Iii, Part E $118,371
16.575 Crime Victim Assistance $88,291
21.019 Coronavirus Relief Fund $83,591
84.424 Student Support and Academic Enrichment Program $51,102
84.010 Title I Grants to Local Educational Agencies $50,000
93.665 Emergency Grants to Address Mental and Substance Use Disorders During Covid-19 $40,478
93.045 Special Programs for the Aging_title Iii, Part C_nutrition Services $22,426
84.027 Special Education_grants to States $16,000
93.044 Special Programs for the Aging_title Iii, Part B_grants for Supportive Services and Senior Centers $15,397
93.558 Temporary Assistance for Needy Families $15,210
84.425 Education Stabilization Fund $10,250
93.104 Comprehensive Community Mental Health Services for Children with Serious Emotional Disturbances (sed) $8,300
14.218 Community Development Block Grants/entitlement Grants $2,500
93.658 Foster Care_title IV-E $2,499
16.888 Consolidated and Technical Assistance Grant Program to Address Children and Youth Experiencing Domestic and Sexual Violence and Engage Men and Boys As Allies $159