Finding Text
2022-001 "CCBHC Implementation Project - CFDA No. 93.829; Grant No. 1H79SM083287-01 Grant Period February 15, 2021 - February 14, 2023" Condition: Material Weakness - The Organization does not have sufficient internal controls to ensure proper allocations of payroll related to the various programs. Criteria: The CCHBC Implementation project award and Uniform Guidance requires recipients to maintain a standard of internal controls to ensure that the proper allocation of payroll related costs are based on actual time and effort toward the grant project. Cause: During the review of payroll costs, we were unable to identify all of the time and effort coded to the programs. Per our discussion with management, it was determined that the Organization does have a policy in place, however, the policy is not enforced and therefore there are some program related costs that are estimated each month. Effect: Program compliance requirements are at risk of not being met. Recommendation: Southeast Health Group should maintain an environment in which employees are required to track their time based on the specific programs in order to ensure that the time and effort costs are trackable for all employees that work on the projects.