Finding 970503 (2022-004)

Significant Deficiency
Requirement
B
Questioned Costs
-
Year
2022
Accepted
2024-04-22

AI Summary

  • Answer: The Organization failed to provide documentation for the most recent approved employee pay rates.
  • Trend: High turnover in Human Resources has led to missing approvals and inconsistencies in payroll records.
  • List: Follow up by ensuring proper documentation processes are established and maintained to prevent payroll errors.

Finding Text

Criteria: Based on documented internal controls, the Organization should be able to provide approved support for employee pay rates and agree to payroll reports. There should be no inconsistences between approved pay rates and payroll reports. Condition: The Organization was not able to provide support for employee's most recently approved pay rate. Cause: Discussions with Organization employees indicate the cause of missing documentation, approvals and inconsistencies was due to turn over in the Human Resources area. Effect: The missing support and missing rate approvals could result in improper payroll expenditures. Questioned Cost: None

Categories

Internal Control / Segregation of Duties

Other Findings in this Audit

  • 394058 2022-001
    Significant Deficiency
  • 394059 2022-002
    Significant Deficiency Repeat
  • 394060 2022-003
    Significant Deficiency
  • 394061 2022-004
    Significant Deficiency
  • 394062 2022-005
    Significant Deficiency Repeat
  • 970500 2022-001
    Significant Deficiency
  • 970501 2022-002
    Significant Deficiency Repeat
  • 970502 2022-003
    Significant Deficiency
  • 970504 2022-005
    Significant Deficiency Repeat

Programs in Audit

ALN Program Name Expenditures
93.224 Consolidated Health Centers (community Health Centers, Migrant Health Centers, Health Care for the Homeless, and Public Housing Primary Care) $1.48M
93.527 Affordable Care Act (aca) Grants for New and Expanded Services Under the Health Center Program $681,332