EIN: 630644067
UEI: XCZ8G1K9C611
Audited by: Borland Benefield, P.C.
Oversight agency: 93 [Department of Health and Human Services]
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Data as of September 14, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on May 29, 2026. 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 November 29, 2026 (75 days from today).
What is a management decision? →FAC accepted this audit on April 16, 2025 — management decision was due October 16, 2025.
Payroll: Time Card Approvals for Hourly Employees - ALN 93.959; Condition :Out of 40 payroll transactions tested, 10 payroll transactions did not have time card approvals from authorized personnel for the pay periods between August 1, 2023 through December 31, 2023. Criteria : Management should design internal controls to ensure that time cards for hourly employees are reviewed and approved before payroll is disbursed to ensure that hours worked are accurate and reasonable. Cause : Internal controls designed were insufficient to ensure that time cards are reviewed and approved before payroll is disbursed. Effect : 10 payroll transactions were not reviewed and approved timely to ensure that time cards for hourly employees were accurate and reasonable. Recommendation : Payroll processing policies should be strengthened to include biweekly reviews of time card approvals within the payroll system. Supervisors and managers should be trained on the appropriate procedures for time card approvals. View of Responsible Officials and Planned Corrective Action : The Agency agrees with the finding and policies and procedures have been implemented.
Show full finding ▾Hide full finding ▴Payroll: Time Card Approvals for Hourly Employees - ALN 93.959; Condition :Out of 40 payroll transactions tested, 10 payroll transactions did not have time card approvals from authorized personnel for the pay periods between August 1, 2023 through December 31, 2023. Criteria : Management should design internal controls to ensure that time cards for hourly employees are reviewed and approved before payroll is disbursed to ensure that hours worked are accurate and reasonable. Cause : Internal controls designed were insufficient to ensure that time cards are reviewed and approved before payroll is disbursed. Effect : 10 payroll transactions were not reviewed and approved timely to ensure that time cards for hourly employees were accurate and reasonable. Recommendation : Payroll processing policies should be strengthened to include biweekly reviews of time card approvals within the payroll system. Supervisors and managers should be trained on the appropriate procedures for time card approvals. View of Responsible Officials and Planned Corrective Action : The Agency agrees with the finding and policies and procedures have been implemented.
This deficiency was identified in the FY 2023 audit. Aletheia House addressed this deficiency beginning in January 2024 when it converted to a new payroll system (UKG) that includes timesheet processeing and will allow for supervisors' electronic approval of all nonexempt employee timesheets. In addition, Aletheia House has strengthened its payroll procedures to ensure that at the end of each pay period before payroll is processed, managers and supervisors will review all nonexempt employees and approve hours worked for the period. The payroll department review all timesheets to ensure all have supervisor's approval. No employee's payroll will be processed until an approved timesheet for the respective pay period has been entered into the UKG system. This process will receive regular review by the Chief Financial Officer for quality assurance.
2023-001
FAC accepted this audit on September 11, 2024 — management decision was due March 11, 2025.
Payroll: Time Card Approvals for Hourly Employees - ALN 21.023, 93.243, 93.224/93.527, 93.917; Condition : Out of 138 payroll transactions tested, 41 payroll transactions did not have time card approvals from authorized personnel. Criteria : Management should design internal controls to ensure that time cards for hourly employees are reviewed and approved before payroll is disbursed to ensure that hours worked are accurate and reasonable. Cause : Internal controls designed were insufficient to ensure that time cards are reviewed and approved before payroll is disbursed. Effect : 41 payroll transactions were not reviewed and approved timely to ensure that time cards for hourly employees were accurate and reasonable. Recommendation : Payroll processing policies should be strengthened to include biweekly reviews of time card approvals within the payroll system. Supervisors and managers should be trained on the appropriate procedures for time card approvals. View of Responsible Officials and Planned Corrective Action : The Agency agrees with the finding and policies and procedures have been implemented.
Show full finding ▾Hide full finding ▴Payroll: Time Card Approvals for Hourly Employees - ALN 21.023, 93.243, 93.224/93.527, 93.917; Condition : Out of 138 payroll transactions tested, 41 payroll transactions did not have time card approvals from authorized personnel. Criteria : Management should design internal controls to ensure that time cards for hourly employees are reviewed and approved before payroll is disbursed to ensure that hours worked are accurate and reasonable. Cause : Internal controls designed were insufficient to ensure that time cards are reviewed and approved before payroll is disbursed. Effect : 41 payroll transactions were not reviewed and approved timely to ensure that time cards for hourly employees were accurate and reasonable. Recommendation : Payroll processing policies should be strengthened to include biweekly reviews of time card approvals within the payroll system. Supervisors and managers should be trained on the appropriate procedures for time card approvals. View of Responsible Officials and Planned Corrective Action : The Agency agrees with the finding and policies and procedures have been implemented.
Aletheia House converted to a new payroll system (UKG) that includes timesheet processing and will allow for supervisors' electronic approval of all nonexempt employee timesheets. In addition, Alethia House has strengthened its payroll procedures to ensure that at the end of each pay period before payroll is processed, managers and supervisors will review timesheets of all nonexempt employees and approve hours worked for the period. The payroll administrator will review all timesheets to ensure all have supervisor's approval. No employee's payroll will be processed until an approved timesheet for the respective pay period has been entered into the UKG system. This process will receive regular review by the Chief Finacial Officer for quality assurance.
FAC accepted this audit on September 14, 2023 — management decision was due March 14, 2024.
FAC accepted this audit on November 6, 2022 — management decision was due May 6, 2023.
FAC accepted this audit on September 27, 2021 — management decision was due March 27, 2022.
FAC accepted this audit on June 14, 2020 — management decision was due December 14, 2020.
FAC accepted this audit on June 5, 2019 — management decision was due December 5, 2019.
FAC accepted this audit on April 29, 2018 — management decision was due October 29, 2018.
FAC accepted this audit on May 9, 2017 — management decision was due November 9, 2017.
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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