EIN: 341189480
UEI: HDQ5WKEDKAE3
Data as of August 26, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on December 20, 2020. Under 2 CFR 200.521(d), a pass-through entity that provided federal funds to this organization for this audit period must issue a management decision on these findings by June 20, 2021 (1894 days ago).
What is a management decision? →For two of the sixty cash disbursements tested, there was no documentation on the invoice of approval for payment by the Executive Director, Chief Financial Officer or the person responsible for the program. Context: This appears to be an isolated incident. The invoices were for routine monthly or quarterly charges and were clearly addressed on the invoice what program it was for. Cause: Because these were for routine monthly or quarterly charges they were inadvertently overlooked for approval. Effect: Without adhering to proper internal controls, the Corporation could be in violation of subpart D section 200.303 (internal controls) which states that the Corporation must establish and maintain effective internal control over federal awards that provides reasonable assurance that the Corporation is managing the federal award in compliance with federal assurance. Questioned Costs: $0Recommendation: Invoices or expenditures should not be paid without the documented approval of the Executive Director, Chief Financial Officer, or the person responsible for the program. Views of Responsible Officials and Planned Corrective Action: See corrective action plan.
Show full finding ▾Hide full finding ▴Finding Number 2020-02: Compliance Requirement Allowable Cost/Cost Principles Information on the federal program: U.S. Department of Health and Human Services CFDA No. 93.959 passed through by the Columbiana County Mental Health and Recovery Services and the Jefferson County Prevention and Recovery Board. Criteria: Management is not following the Corporation?s control policy that documents that the Executive Director, Chief Financial Officer or the person responsible for overseeing the program approves by signature all invoices for payment. Condition: For two of the sixty cash disbursements tested, there was no documentation on the invoice of approval for payment by the Executive Director, Chief Financial Officer or the person responsible for the program. Context: This appears to be an isolated incident. The invoices were for routine monthly or quarterly charges and were clearly addressed on the invoice what program it was for. Cause: Because these were for routine monthly or quarterly charges they were inadvertently overlooked for approval. Effect: Without adhering to proper internal controls, the Corporation could be in violation of subpart D section 200.303 (internal controls) which states that the Corporation must establish and maintain effective internal control over federal awards that provides reasonable assurance that the Corporation is managing the federal award in compliance with federal assurance. Questioned Costs: $0Recommendation: Invoices or expenditures should not be paid without the documented approval of the Executive Director, Chief Financial Officer, or the person responsible for the program. Views of Responsible Officials and Planned Corrective Action: See corrective action plan.
Finding Number 2020-02: Compliance Requirement Allowable Cost/Cost Principles Auditor?s Recommendation: Invoices or expenditures should not be paid without the documented approval of the Executive Director, Chief Financial Officer, or the person responsible for the program. Corrective Action Plan Management did not initial 2 of the 60 invoices that were reviewed by the auditors. The approval was not present on these invoices but the CFO and CEO both signed the checks that documented their approval of these invoices. Effective immediately, Management will verify that all invoices have approvals on them.
The Corporation did not have a system of internal controls (timesheets, timecards, time study, narratives) that support personnel charges to the program. Context: During audit testing, nothing came to our attention that showed that the personnel in question were not working on the federal program. Cause: Management?s belief that personnel are hired only for specific federal programs that generic time sheets without identifying the program are sufficient to properly document the charges to the program. More specifically, Management was abiding by and charging the amount that was approved in the program budget, without documenting actual time spent on the program. Effect: Regardless of the job description of the personnel the Corporation cannot fully ensure that 100% of the time was spent on the program without actual time sheets or other methods to support actual time spent on each program. Questioned Costs: $0 Recommendation: Management should implement a system of internal controls on salaries and wages based on records that are accurate, allowable and properly allocated based on actual work performed. The documentation: 1. Should be incorporated into the official records of the Corporation. 2. Reasonably reflect the total activity for which personnel is compensated, not exceeding 100% of compensation. 3. Comply with the established accounting policy and practices of the Corporation. 4. Support the distributions of employee?s salaries or wages if employee?s work on a federal award and non-federal work activities. Views of Responsible Officials and Planned Corrective Action: See corrective action plan.
Show full finding ▾Hide full finding ▴Finding Number 2020-03: Compliance Requirement Allowable Cost/Cost Principles Information on the federal program: U.S. Department of Health and Human Services CFDA No. 93.959 passed through by the Columbiana County Mental Health and Recovery Services and the Jefferson County Prevention and Recovery Board. Criteria: The application of documentation of personnel expenses is based on the fundamental premise that charges to salaries and wages must be based on records that accurately reflect the work performed regardless of the fact that personnel are 100% charged to the program or charged to the program based upon the original budget. Condition: The Corporation did not have a system of internal controls (timesheets, timecards, time study, narratives) that support personnel charges to the program. Context: During audit testing, nothing came to our attention that showed that the personnel in question were not working on the federal program. Cause: Management?s belief that personnel are hired only for specific federal programs that generic time sheets without identifying the program are sufficient to properly document the charges to the program. More specifically, Management was abiding by and charging the amount that was approved in the program budget, without documenting actual time spent on the program. Effect: Regardless of the job description of the personnel the Corporation cannot fully ensure that 100% of the time was spent on the program without actual time sheets or other methods to support actual time spent on each program. Questioned Costs: $0 Recommendation: Management should implement a system of internal controls on salaries and wages based on records that are accurate, allowable and properly allocated based on actual work performed. The documentation: 1. Should be incorporated into the official records of the Corporation. 2. Reasonably reflect the total activity for which personnel is compensated, not exceeding 100% of compensation. 3. Comply with the established accounting policy and practices of the Corporation. 4. Support the distributions of employee?s salaries or wages if employee?s work on a federal award and non-federal work activities. Views of Responsible Officials and Planned Corrective Action: See corrective action plan.
Finding Number 2020-03: Compliance Requirement Allowable Cost/Cost Principles Auditor?s Recommendations: Management should implement a system of internal controls on salaries and wages based on records that are accurate, allowable and properly allocated based on actual work performed. The documentation: 1. Should be incorporated into the official records of the Corporation. 2. Reasonably reflect the total activity for which personnel is compensated, not exceeding 100% of compensation. 3. Comply with the established accounting policy and practices of the Corporation. 4. Support the distributions of employee?s salaries or wages if employee?s work on a federal award and non-federal work activities. Corrective Action Plan Family Recovery Center was not aware of the level of detail that was required on the timesheets until it was brought to our attention by the auditors. This level of detail was not requested or suggested in previous audits. We have reached out to our software consultants to see what level of detail can be included in our timesheets. We have taken their recommendations and we are training our employees, on how to document their actual time spent on the applicable grants. It is our intention to verify that documentation is appropriate by 12/31/20. Linda Murphy, Payroll & Benefits Administrator, Joe Rawson, Education Director and Pat Vennetti, CFO will be verifying this.
Data source: This information comes from the Federal Audit Clearinghouse, the official repository of Single Audit data. All data is public domain. Verify this organization's audit history at fac.gov.
Track your findings and corrective action plans across audit cycles.
Start tracking findings →Monitor subrecipient audit findings and compliance status.
Start monitoring →© 2026 Single Audit Intelligence. All data is public domain.