EIN: 520591666
UEI: T2NTNECUHS86
Data as of August 23, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 31, 2025. 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 October 1, 2025 (326 days ago).
What is a management decision? →During our testwork, we determined that the Association did not adequately document employee time spent on the Federal programs versus other programs. Cause: The Association does not require that all employees complete timesheets documenting time spent on the Federal award versus other awards. Effect or Potential Effect: The Association could inadvertently charge time to the Federal award that was not truly spent working on the Federal award. This could result in the Federal government over-paying for salaries associated with the award. Questioned Costs: Undetermined. The allocations of time were ultimately determined based on Management's evaluation of employee level of effort during the year. While the allocation was approved by management, there was degree of subjectivity applied in management's evaluation. Context: We noted that employees selected for testing did not have completed, detailed timesheets to indicate time spent on the Federal awards and other programs. Identification as a Repeat Finding, if Applicable: N/A Recommendation: We recommend that the Association implement formal time tracking policies to require all employees to complete a detailed timesheet in order to track actual time spent on various programs. All timesheets should have evidence of both employee and supervisory approval.
Show full finding ▾Hide full finding ▴Finding 2024-001: Time Tracking and Reporting (Significant Deficiency) Information on the Federal Program: 93.958 - Block Grants for Community Mental Health Services Criteria or Specific Requirement: According to 2 CFR Section 200.430(i) charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: 1. Be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated; 2. Be incorporated into the official records of the non-Federal entity; 3. Reasonably reflect the total activity for which the employee is compensated by the non-Federal entity, not exceeding 100% of compensated activities; 4. Encompass Federally-assisted and all other activities compensated by the non-Federal entity on an integrated basis, but may include the use of subsidiary records as defined in the non- Federal entity’s written policy; 5. Comply with the established accounting policies and practices of the non-Federal entity; 6. Support the distribution of the employee’s salary or wages among specific activities or cost objectives if the employee works on more than one Federal award; a Federal award and non- Federal award; an indirect cost activity and a direct cost activity; two or more indirect activities which are allocated using different allocation bases; or an unallowable activity and a direct or indirect cost activity. 7. Budget estimates (i.e., estimates determined before the services are performed) alone do not qualify as support for charges to Federal awards.” Condition: During our testwork, we determined that the Association did not adequately document employee time spent on the Federal programs versus other programs. Cause: The Association does not require that all employees complete timesheets documenting time spent on the Federal award versus other awards. Effect or Potential Effect: The Association could inadvertently charge time to the Federal award that was not truly spent working on the Federal award. This could result in the Federal government over-paying for salaries associated with the award. Questioned Costs: Undetermined. The allocations of time were ultimately determined based on Management's evaluation of employee level of effort during the year. While the allocation was approved by management, there was degree of subjectivity applied in management's evaluation. Context: We noted that employees selected for testing did not have completed, detailed timesheets to indicate time spent on the Federal awards and other programs. Identification as a Repeat Finding, if Applicable: N/A Recommendation: We recommend that the Association implement formal time tracking policies to require all employees to complete a detailed timesheet in order to track actual time spent on various programs. All timesheets should have evidence of both employee and supervisory approval.
Views of Responsible Officials: We acknowledge the audit finding regarding the documentation of personnel time. To address this issue, we have implemented the following corrective actions and will continue to enhance our process: 1. Enhanced Training: We are providing comprehensive training to all relevant staff on the importance of accurate timesheet entry/review and the proper procedures for documenting and allocating personnel expenses. 2. Improved Internal Controls: We have strengthened our internal control procedures to ensure that timesheets are completed accurately, reviewed thoroughly, and retained properly. Allocations are additionally entered into the payroll system for further accuracy. These are reviewed and approved then entered into the accounting system. This is then reconciled to the payroll system for further accuracy. 3. Regular Audits: We are conducting regular internal audits of timesheet and payroll records to ensure ongoing compliance with documentation standards and to identify any areas needing improvement. 4. Accessible Records: We have established a system for the retention of allocation documentation in a readily accessible format to facilitate future audits and ensure transparency. 5. Addressing Turnover: We recognize that high turnover rates within the finance and program departments have contributed to these issues. To mitigate this, we will continue to focus on improving staff retention through enhanced support, training, and development opportunities, ensuring continuity and consistency in our documentation processes.
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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