EIN: 636001875
UEI: K123MLF7ALZ9
Data as of August 25, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on June 29, 2022. 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 December 29, 2022 (1336 days ago).
What is a management decision? →Item 2021-001 Allowable Costs/Activities COVID-19 Provider Relief Fund - Assistance Listing # 93.498 U.S. Department of Health and Human Services Federal Assistance Identification Number ? PRF20200001 Federal Award Year - 2020 Condition ? Adequate controls were not in place to ensure that a payroll expenditure was for allowable costs and activities prior to payment, resulting in a payroll disbursement being paid without the proper approval of paid hours by management in one out of the four HERO payments. Criteria ? Grantees should have controls in place to ensure that grant monies are for allowable costs and allowable activities. 2 CFR 200.303 requires the non-Federal entity to ?(a) establish and maintain effective internal controls over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal statutes, regulations, and the terms and conditions of the Federal award.? Grantees must follow the requirements of 2 CFR 200.430(i)(1-8) Standards for Documentation of Personnel Expenses. Cause ? Lack of sufficient controls to ensure there is evidence of review and approval of supporting documentation for allowable costs and activities prior to payment. Questioned Costs ? Not applicable. Effect ? Lack of proper review and approval could result in disallowed costs. Recommendation ? We recommend strengthening and improving controls necessary to ensure there is evidence of review and approval of supporting documentation of payroll disbursements prior to payment. Views of responsible officials ? The Authority will put into place controls that will provide assurance of proper review and approval of supporting documentation of payroll disbursements prior to payment. The Chief Financial Officer will be responsible for this corrective action and anticipates completion of corrective action will be taken before June 30, 2022.
Show full finding ▾Hide full finding ▴Item 2021-001 Allowable Costs/Activities COVID-19 Provider Relief Fund - Assistance Listing # 93.498 U.S. Department of Health and Human Services Federal Assistance Identification Number ? PRF20200001 Federal Award Year - 2020 Condition ? Adequate controls were not in place to ensure that a payroll expenditure was for allowable costs and activities prior to payment, resulting in a payroll disbursement being paid without the proper approval of paid hours by management in one out of the four HERO payments. Criteria ? Grantees should have controls in place to ensure that grant monies are for allowable costs and allowable activities. 2 CFR 200.303 requires the non-Federal entity to ?(a) establish and maintain effective internal controls over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal statutes, regulations, and the terms and conditions of the Federal award.? Grantees must follow the requirements of 2 CFR 200.430(i)(1-8) Standards for Documentation of Personnel Expenses. Cause ? Lack of sufficient controls to ensure there is evidence of review and approval of supporting documentation for allowable costs and activities prior to payment. Questioned Costs ? Not applicable. Effect ? Lack of proper review and approval could result in disallowed costs. Recommendation ? We recommend strengthening and improving controls necessary to ensure there is evidence of review and approval of supporting documentation of payroll disbursements prior to payment. Views of responsible officials ? The Authority will put into place controls that will provide assurance of proper review and approval of supporting documentation of payroll disbursements prior to payment. The Chief Financial Officer will be responsible for this corrective action and anticipates completion of corrective action will be taken before June 30, 2022.
Item 2021-001 Contact Person: Rick Wright, Chief Financial Officer FINDING: Management acknowledges the finding presented regarding the payment of a Pandemic Retention Payment paid to employees in March of 2021. The premium of $3 per hour was intended to be paid for pay periods falling between 11/19/20 through 03/ 10/2 1. However, the beginning date entered for the calculated hours was 11/ 18/20 which pulled in the total amount of hours for the pay period that preceded 11/19/20. This resulted in the hours for one additional pay period being incorrectly added to the calculation and an overpayment in excess the approved amount. It is management's understanding that the expenditure cited was not an unallowable use of funds, the proper rate per hour was paid, and the proper approval of the Board of Directors and Administration was received for initiation of the payment. However, the inclusion of the additional pay period and the failure of controls to prevent this inc lusion resulted in a payroll disbursement being paid without the proper approval of paid hours by management. CORRECTIVE ACTION: The Authority will put into place controls that will provide assurance of proper review and approval of supporting documentation of payroll disbursements prior to payment. SUMMARY OF ACTIONS: ? For any future (after 06/22/22) Pandemic Retention Payments made utilizing Grant Funds, the HR employee will print a manual paper copy of the detail of the retention payment to include: Hours paid, rate paid per hour, total amount paid and time period covered by payment. ? The HR employee will print a payroll ledger for no less than 20 individual employees which reflects the time period covered by the Pandemic Retention Payment. ? The Chief Financial Officer will review the detail of the retention payment as well as the individual employee ledgers to confirm that the hours from the ledger match the hours paid by the retention payment and that the pay periods covered match with those approved by the Administration and the Board of Directors. ? Once confirmed, the Chief Financial Officer and the Chief Executive Officer will sign the manual copy of the detail of the retention payment before any payment is disbursed and this record will be kept on file by the HR department. ? A policy incorporating this process will be placed into effect on the date of this Summary (06/22/22).
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