FAC Explorer

Finding 963355 (2023-006)

Material Weakness
Requirement
AB
Questioned Costs
$1
Year
2023
Accepted
2024-03-28
Audit: 299233
Organization: Asian American Civic Association, Inc. (MA)
Auditor: Sullivan Bille PC

AI Summary

  • Core Issue: Employee time sheets are not accurately reflecting hours worked across departments.
  • Impacted Requirements: Time sheets must be correctly prepared or adjusted to support reimbursement requests.
  • Recommended Follow-Up: Improve review processes for time sheets and notify employees of any adjustments to ensure accurate payroll charging.

Finding Text

Employee Time Sheets Condition: Employee time sheets do not accurately reflect the allocation of their hours among departments / programs. Criteria: Time sheets are accurately prepared by the employee or adjusted upon management's review. Cause: Controls were not implemented. Effect: There is no documentation to support the amounts charged to a department / program and requested for reimbursement under a grant. Recommendation: Closer attention should be paid when summarizing and reviewing employee time sheets to ensure it accurately reflects the allocation of hours worked. Adjustments should be made as needed and the employee should be notified of any changes. This will ensure the proper charging of payroll to departments / programs and requested for reimbursement is accurate and properly documented. Views of Responsible Officials and Planned Corrective Actions: AACA agrees with the finding and the recommendation will be implemented.

Categories

Questioned Costs Allowable Costs / Cost Principles Cash Management

Other Findings in this Audit

  • 386910 2023-003
    Material Weakness
  • 386911 2023-004
    Material Weakness
  • 386912 2023-005
    Material Weakness
  • 386913 2023-006
    Material Weakness
  • 963352 2023-003
    Material Weakness
  • 963353 2023-004
    Material Weakness
  • 963354 2023-005
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
14.231 Emergency Solutions Grant Program $312,314
11.307 Covid-19 - Economic Adjustment Assistance $195,154
17.259 Wia Youth Activities $164,521
21.027 Coronavirus State and Local Fiscal Recovery Funds $121,450
21.008 Low Income Taxpayer Clinics $105,537
96.569 Community Services Block Grant $51,038
84.002 Adult Education - Basic Grants to States $46,021
14.218 Community Development Block Grants/entitlement Grants $28,560