Community Action Agency of Columbiana County, Inc.

EIN: 346565185

UEI: JPXTKT84EJP7

Data as of August 22, 2026

Community Action Agency of Columbiana County, Inc.9 audit years13 findings3 repeat
9
Audit Years
13
Total Findings
3
Repeat Findings

FY 2019-12-31

Management decision deadline — for entities that funded this organization

The FAC accepted this audit on September 30, 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 March 30, 2021 (1972 days ago).

What is a management decision? →
2019-001
Cost Allowability
REPEAT

During audit procedures, several issues were noted with the Agency?s accrued vacation schedule and employees? individual balances. This deficiency is considered a significant deficiency. We were unable to roll-forward the accrued vacation balances of one of the five CARTS employees selected for testing and one of the ten union employees selected for testing. We noted manual adjustments were made to the employees? balances in order to arrive at the year-end balance. Statement of Cause: Manual adjustments were made to adjust the employees? balances. Statement of Effect: Due to the numerous manual adjustments and the employee not accruing benefits when eligible, there is a significant likelihood that employees? balances could be inaccurate at year-end. Recommendation: We recommend that a better tracking system be put in place for employees accrued vacation balances in order to avoid manual adjustments at year-end. Auditee Response and Corrective Action Plan: Thomas Andrews, CEO on September 21, 2020 Management will ensure that the vacation accrual system in Paycom has been set up so that employees cannot use vacation or PTO if it creates a negative balance without supervisor approval. The Agency will also be moving Time and Attendance to the current outsourced payroll processor. This will allow managers and supervisors to monitor employee balances so negative balances should not happen. Additionally, the Payroll Clerk will review the vacation set up in Paycom to ensure that new hires are properly coded. Changes to an employee?s work status that will affect their vacation accruals will be made in a timely manner to reduce the need for adjustments.

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Finding Number: 2019-001, previously reported as finding 2018-001 Statement of Criteria: The Agency is required to maintain internal controls for administrative oversight over the accrued vacation in order to ensure amounts are properly recorded and adjusted. Statement of Condition: During audit procedures, several issues were noted with the Agency?s accrued vacation schedule and employees? individual balances. This deficiency is considered a significant deficiency. We were unable to roll-forward the accrued vacation balances of one of the five CARTS employees selected for testing and one of the ten union employees selected for testing. We noted manual adjustments were made to the employees? balances in order to arrive at the year-end balance. Statement of Cause: Manual adjustments were made to adjust the employees? balances. Statement of Effect: Due to the numerous manual adjustments and the employee not accruing benefits when eligible, there is a significant likelihood that employees? balances could be inaccurate at year-end. Recommendation: We recommend that a better tracking system be put in place for employees accrued vacation balances in order to avoid manual adjustments at year-end. Auditee Response and Corrective Action Plan: Thomas Andrews, CEO on September 21, 2020 Management will ensure that the vacation accrual system in Paycom has been set up so that employees cannot use vacation or PTO if it creates a negative balance without supervisor approval. The Agency will also be moving Time and Attendance to the current outsourced payroll processor. This will allow managers and supervisors to monitor employee balances so negative balances should not happen. Additionally, the Payroll Clerk will review the vacation set up in Paycom to ensure that new hires are properly coded. Changes to an employee?s work status that will affect their vacation accruals will be made in a timely manner to reduce the need for adjustments.

Corrective Action Plan

Finding Number: 2019-001, previously reported as finding 2018-001 Corrective Action Plan: Thomas Andrews, CEO on September 21, 2020 Management will ensure that the vacation accrual system in Paycom has been set up so that employees cannot use vacation or PTO if it creates a negative balance without supervisor approval. The Agency will also be moving Time and Attendance to the current outsourced payroll processor. This will allow managers and supervisors to monitor employee balances so negative balances should not happen. Additionally, the Payroll Clerk will review the vacation set up in Paycom to ensure that new hires are properly coded. Changes to an employee?s work status that will affect their vacation accruals will be made in a timely manner to reduce the need for adjustments.

Prior Finding References

2018-001

About Allowable Costs / Cost Principles →

FY 2018-12-31

FAC accepted this audit on September 29, 2019 — management decision was due March 29, 2020.

2018-001
Cost Allowability
REPEAT

GSA_MIGRATION

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GSA_MIGRATION

Corrective Action Plan

GSA_MIGRATION

Prior Finding References

2017-003

About Allowable Costs / Cost Principles →
2018-002
Special Tests & Provisions
REPEATQUESTIONED COSTS

GSA_MIGRATION

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GSA_MIGRATION

Corrective Action Plan

GSA_MIGRATION

Prior Finding References

2017-004

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2018-003
Other
QUESTIONED COSTS

GSA_MIGRATION

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GSA_MIGRATION

Corrective Action Plan

GSA_MIGRATION

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2018-004
Matching, Level of Effort, Earmarking
QUESTIONED COSTS

GSA_MIGRATION

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GSA_MIGRATION

Corrective Action Plan

GSA_MIGRATION

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2018-005
Cost Allowability

GSA_MIGRATION

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GSA_MIGRATION

Corrective Action Plan

GSA_MIGRATION

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2018-006
Procurement & Suspension/Debarment

GSA_MIGRATION

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GSA_MIGRATION

Corrective Action Plan

GSA_MIGRATION

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FY 2017-12-31

FAC accepted this audit on November 1, 2018 — management decision was due May 1, 2019.

2017-001
Other
MATERIAL WEAKNESS

GSA_MIGRATION

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GSA_MIGRATION

Corrective Action Plan

GSA_MIGRATION

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2017-002
Cost Allowability

GSA_MIGRATION

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GSA_MIGRATION

Corrective Action Plan

GSA_MIGRATION

About Allowable Costs / Cost Principles →
2017-003
Cost Allowability

GSA_MIGRATION

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GSA_MIGRATION

Corrective Action Plan

GSA_MIGRATION

About Allowable Costs / Cost Principles →
2017-004
Special Tests & Provisions
QUESTIONED COSTS

GSA_MIGRATION

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GSA_MIGRATION

Corrective Action Plan

GSA_MIGRATION

About Special Tests and Provisions →
2017-005
Cost Allowability
QUESTIONED COSTS

GSA_MIGRATION

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GSA_MIGRATION

Corrective Action Plan

GSA_MIGRATION

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2017-006
Equipment & Real Property

GSA_MIGRATION

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GSA_MIGRATION

Corrective Action Plan

GSA_MIGRATION

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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.

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