EIN: 521118424
UEI: GSA_MIGRATION
Audited by: JONES, MARESCA & MCQUADE, P.A.
Oversight agency: 93 [Department of Health and Human Services]
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Data as of August 28, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on February 28, 2021. 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 August 28, 2021 (1828 days ago).
What is a management decision? →Finding 2020-002: Time and Effort Reports Criteria: Federally sponsored programs require that employees track and independently confirm their time and attendance as a means to supporting the costs that were applied to the program. Agency and award: U.S. Department of Health and Human Services, Consolidated Health Centers (Community Health Centers, Migrant Health Centers, Health Care for the Homeless, and Public Housing Primary Care) Condition and Context: FHCB?s policy to meet this requirement involves both the employees and supervisor signing quarterly time and effort reports that confirms their respective time spent on each federal program in the previous quarter. During the audit, it was noted the time effort reports did not agree with the actual time allocated to the federal grant program. Cause: During the year, the former CFO and Controller who were largely responsible for monitoring and overseeing the salary and related expenditures charged to the federal grant programs, following their departure from FHCB, it was determined that the initial time and effort reports were incorrect. As a result, the time and effort reports had to be revised and reaffirmed by management. The internal controls over the accurate tracking and reporting of employees? time allocated to the federal grant programs were deemed insufficient. Questioned Costs: None Repeat Finding: No Recommendations We recommend that FHCB obtain completed time and effort reports from all applicable employees on a quarterly basis, if not more frequently. These reports should be reviewed and certified by employees and management attesting to their accuracy in the applicable payroll cycle. In addition, the time and effort reports should be reconciled between the timesheets, payroll reports, and the federal grant budgets. Views of Responsible Officials: See attached corrective action plan.
Show full finding ▾Hide full finding ▴Finding 2020-002: Time and Effort Reports Criteria: Federally sponsored programs require that employees track and independently confirm their time and attendance as a means to supporting the costs that were applied to the program. Agency and award: U.S. Department of Health and Human Services, Consolidated Health Centers (Community Health Centers, Migrant Health Centers, Health Care for the Homeless, and Public Housing Primary Care) Condition and Context: FHCB?s policy to meet this requirement involves both the employees and supervisor signing quarterly time and effort reports that confirms their respective time spent on each federal program in the previous quarter. During the audit, it was noted the time effort reports did not agree with the actual time allocated to the federal grant program. Cause: During the year, the former CFO and Controller who were largely responsible for monitoring and overseeing the salary and related expenditures charged to the federal grant programs, following their departure from FHCB, it was determined that the initial time and effort reports were incorrect. As a result, the time and effort reports had to be revised and reaffirmed by management. The internal controls over the accurate tracking and reporting of employees? time allocated to the federal grant programs were deemed insufficient. Questioned Costs: None Repeat Finding: No Recommendations We recommend that FHCB obtain completed time and effort reports from all applicable employees on a quarterly basis, if not more frequently. These reports should be reviewed and certified by employees and management attesting to their accuracy in the applicable payroll cycle. In addition, the time and effort reports should be reconciled between the timesheets, payroll reports, and the federal grant budgets. Views of Responsible Officials: See attached corrective action plan.
Finding 2020-002: Time and Effort Reports Name of Contact Person: Dr. Rochelle V Dunbar Proposed Completion Date: Effective Immediately After investigation, it was dete1mined the Time and Effort Reports were not updated to account for the true allocation of employee salary based on position of the awarded amount of the U.S. Department of Health and Human Services, Consolidated Health Centers (Community Health Centers, Migrant Health Centers, Health Care for the Homeless, and Public Housing Primary Care) grant. FHCB has sense updated the Time and Effort Reports to have the allocation percentage of employee salary based on position.
FAC accepted this audit on November 19, 2019 — management decision was due May 19, 2020.
FAC accepted this audit on December 26, 2018 — management decision was due June 26, 2019.
FAC accepted this audit on November 26, 2017 — management decision was due May 26, 2018.
GSA_MIGRATION
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GSA_MIGRATION
GSA_MIGRATION
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GSA_MIGRATION
2016-001
FAC accepted this audit on January 17, 2017 — management decision was due July 17, 2017.
GSA_MIGRATION
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GSA_MIGRATION
2015-001
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