FAC Explorer

Finding 638000 (2022-006)

Significant Deficiency Repeat Finding
Requirement
B
Questioned Costs
-
Year
2022
Accepted
2023-06-29
Audit: 56719
Organization: Wabanaki Health and Wellness (ME)
Auditor: Wipfli LLP

AI Summary

  • Core Issue: There are discrepancies between timesheet hours and grant allocations for payroll expenses.
  • Impacted Requirements: Compliance with 2 CFR 200.430(i) regarding accurate payroll records and internal controls.
  • Recommended Follow-Up: Implement a review process to compare timesheet hours with general ledger allocations before payroll processing.

Finding Text

Finding Number: 2022-006 Repeat Finding: Yes Type of Finding: Significant Deficiency in Internal Control and Nonmaterial Noncompliance Description: Payroll Expenditures Major Programs: AL#93.243 - Substance Abuse and Mental Health Services ? Direct Award (DHHS) ? Award numbers: 1H79SM087536-01, 1H79M087590-01, 5H79SP081724-03, 5H79SP081724-04, 5IH79SM082160-03, 5IH79SM082160-04, 6H79SP082229-01M001, 6H79SP082229-01M002, 5H79SM080189-03 AL#93.665 - Emergency Grants to Address Mental and Substance Use Disorders During COVID-19 ? Direct Award (DHHS) ? Award numbers: 6H79FG000252-01M003 and 6H79FG000689-01M004 AL#93.738 ? PPHF: Racial and Ethnic Approaches to Community Health Program financed solely by Public Prevention and Health Funds ? Direct Award (DHHS) ? Award numbers: 5NU58DP006960-02-00 and 6NU58DP006960-01-01 AL#93.772 - Tribal Public Health Capacity Building and Quality Improvement Umbrella Cooperative Agreement ? Direct Award (DHHS) ? Award numbers: 5NU38OT000257-04-00 and 5NU38OT000257-05-00 AL#93.933 ? Demonstration Projects for Indian Health ? Direct Award (DHHS) ? Award numbers: H1H5IHS001-01-01 and H1H5IHS001-02-00 Questioned Costs: None How the questioned costs were computed: N/A Compliance Requirements: Activities Allowed or Unallowed and Allowable Costs, Cost Principles Condition: Out of the sample tested, there were numerous payroll transactions where the number of hours on the timesheet for the program, was not the amount that was allocated to the grant in the general ledger. Criteria: 2 CFR 200.430(i) states that ?Charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: Be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated?. Cause: The Organization does not have the proper review process in place to ensure salaries and wages allocated to grants agree to employee timesheets. Effect: Without proper reconciliation between the number of hours coded to grants on the timesheets to the allocation to the grants in the general ledger, it is possible that grants could be over or undercharged. Recommendation: We recommend that a comparison of time charged to grants on the timesheet to the amount charged to the grants in the general ledger be performed prior to payroll being processed to ensure grants are charged for the correct amount of payroll expenses. View of Responsible Officials: Management agrees with the finding and has committed to a corrective action plan.

Categories

Allowable Costs / Cost Principles

Other Findings in this Audit

  • 61526 2022-001
    Material Weakness Repeat
  • 61527 2022-002
    Material Weakness Repeat
  • 61528 2022-003
    Significant Deficiency Repeat
  • 61529 2022-006
    Significant Deficiency Repeat
  • 61530 2022-008
    Significant Deficiency Repeat
  • 61531 2022-001
    Material Weakness Repeat
  • 61532 2022-002
    Material Weakness Repeat
  • 61533 2022-003
    Significant Deficiency Repeat
  • 61534 2022-006
    Significant Deficiency Repeat
  • 61535 2022-007
    Material Weakness Repeat
  • 61536 2022-008
    Significant Deficiency Repeat
  • 61537 2022-009
    Significant Deficiency Repeat
  • 61538 2022-001
    Material Weakness Repeat
  • 61539 2022-002
    Material Weakness Repeat
  • 61540 2022-003
    Significant Deficiency Repeat
  • 61541 2022-006
    Significant Deficiency Repeat
  • 61542 2022-008
    Significant Deficiency Repeat
  • 61543 2022-001
    Material Weakness Repeat
  • 61544 2022-002
    Material Weakness Repeat
  • 61545 2022-003
    Significant Deficiency Repeat
  • 61546 2022-006
    Significant Deficiency Repeat
  • 61547 2022-008
    Significant Deficiency Repeat
  • 61548 2022-001
    Material Weakness Repeat
  • 61549 2022-002
    Material Weakness Repeat
  • 61550 2022-003
    Significant Deficiency Repeat
  • 61551 2022-006
    Significant Deficiency Repeat
  • 61552 2022-007
    Material Weakness Repeat
  • 61553 2022-008
    Significant Deficiency Repeat
  • 61554 2022-009
    Significant Deficiency Repeat
  • 61555 2022-001
    Material Weakness Repeat
  • 61556 2022-002
    Material Weakness Repeat
  • 61557 2022-003
    Significant Deficiency Repeat
  • 61558 2022-006
    Significant Deficiency Repeat
  • 61559 2022-007
    Material Weakness Repeat
  • 61560 2022-008
    Significant Deficiency Repeat
  • 61561 2022-009
    Significant Deficiency Repeat
  • 61562 2022-001
    Material Weakness Repeat
  • 61563 2022-002
    Material Weakness Repeat
  • 61564 2022-003
    Significant Deficiency Repeat
  • 61565 2022-006
    Significant Deficiency Repeat
  • 61566 2022-008
    Significant Deficiency Repeat
  • 61567 2022-009
    Significant Deficiency Repeat
  • 637968 2022-001
    Material Weakness Repeat
  • 637969 2022-002
    Material Weakness Repeat
  • 637970 2022-003
    Significant Deficiency Repeat
  • 637971 2022-006
    Significant Deficiency Repeat
  • 637972 2022-008
    Significant Deficiency Repeat
  • 637973 2022-001
    Material Weakness Repeat
  • 637974 2022-002
    Material Weakness Repeat
  • 637975 2022-003
    Significant Deficiency Repeat
  • 637976 2022-006
    Significant Deficiency Repeat
  • 637977 2022-007
    Material Weakness Repeat
  • 637978 2022-008
    Significant Deficiency Repeat
  • 637979 2022-009
    Significant Deficiency Repeat
  • 637980 2022-001
    Material Weakness Repeat
  • 637981 2022-002
    Material Weakness Repeat
  • 637982 2022-003
    Significant Deficiency Repeat
  • 637983 2022-006
    Significant Deficiency Repeat
  • 637984 2022-008
    Significant Deficiency Repeat
  • 637985 2022-001
    Material Weakness Repeat
  • 637986 2022-002
    Material Weakness Repeat
  • 637987 2022-003
    Significant Deficiency Repeat
  • 637988 2022-006
    Significant Deficiency Repeat
  • 637989 2022-008
    Significant Deficiency Repeat
  • 637990 2022-001
    Material Weakness Repeat
  • 637991 2022-002
    Material Weakness Repeat
  • 637992 2022-003
    Significant Deficiency Repeat
  • 637993 2022-006
    Significant Deficiency Repeat
  • 637994 2022-007
    Material Weakness Repeat
  • 637995 2022-008
    Significant Deficiency Repeat
  • 637996 2022-009
    Significant Deficiency Repeat
  • 637997 2022-001
    Material Weakness Repeat
  • 637998 2022-002
    Material Weakness Repeat
  • 637999 2022-003
    Significant Deficiency Repeat
  • 638001 2022-007
    Material Weakness Repeat
  • 638002 2022-008
    Significant Deficiency Repeat
  • 638003 2022-009
    Significant Deficiency Repeat
  • 638004 2022-001
    Material Weakness Repeat
  • 638005 2022-002
    Material Weakness Repeat
  • 638006 2022-003
    Significant Deficiency Repeat
  • 638007 2022-006
    Significant Deficiency Repeat
  • 638008 2022-008
    Significant Deficiency Repeat
  • 638009 2022-009
    Significant Deficiency Repeat

Programs in Audit

ALN Program Name Expenditures
93.243 Substance Abuse and Mental Health Services_projects of Regional and National Significance $2.06M
93.665 Emergency Grants to Address Mental and Substance Use Disorders During Covid-19 $894,088
93.933 Demonstration Projects for Indian Health $754,569
93.011 National Organizations of State and Local Officials $692,226
93.738 Pphf: Racial and Ethnic Approaches to Community Health Program Financed Solely by Public Prevention and Health Funds $574,127
93.859 Biomedical Research and Research Training $439,613
93.772 Tribal Public Health Capacity Building and Quality Improvement Umbrella Cooperative Agreement $319,573
10.225 Community Food Projects $207,726
93.137 Community Programs to Improve Minority Health Grant Program $201,707
93.762 A Comprehensive Approach to Good Health and Wellness in Indian County ? Financed Solely by Prevention and Public Health $189,184
15.144 Indian Child Welfare Act_title II Grants $148,473
93.872 Tribal Maternal, Infant, and Early Childhood Home Visiting $136,305
66.306 Environmental Justice Collaborative Problem-Solving Cooperative Agreement Program $113,481
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $93,023
93.391 Activities to Support State, Tribal, Local and Territorial (stlt) Health Department Response to Public Health Or Healthcare Crises $78,800
93.558 Temporary Assistance for Needy Families $65,632
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $55,054
93.958 Block Grants for Community Mental Health Services $50,059
93.493 Community Project Funding/congressionally Directed Spending Construction $44,560
21.027 Coronavirus State and Local Fiscal Recovery Funds $43,695
93.912 Rural Health Care Services Outreach, Rural Health Network Development and Small Health Care Provider Quality Improvement $23,357
93.587 Promote the Survival and Continuing Vitality of Native American Languages $20,200
93.268 Immunization Cooperative Agreements $15,211
93.788 Opioid Str $7,500
93.959 Block Grants for Prevention and Treatment of Substance Abuse $5,750