EIN: 824497860
UEI: GMWJUP4KQGJ3
Audited by: HESS, STEWART & CAMPBELL, PLLC
Oversight agency: 93 [Department of Health and Human Services]
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Data as of September 7, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 24, 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 September 24, 2025 (350 days ago).
What is a management decision? →FAC accepted this audit on March 12, 2024 — management decision was due September 12, 2024.
FAC accepted this audit on March 27, 2023 — management decision was due September 27, 2023.
FAC accepted this audit on March 24, 2022 — management decision was due September 24, 2022.
FAC accepted this audit on March 14, 2021 — management decision was due September 14, 2021.
FAC accepted this audit on March 23, 2020 — management decision was due September 23, 2020.
U.S. Department of Health and Human Services Pass-through West Virginia Department of Education Temporary Assistance for Needy Families CFDA No. 93.558 NO. 2019-001 Lack of Time and Attendance Reports for Program Expenditures CRITERIA: According to Section 401 -?Timekeeping? of the policies and procedures manual of the entity, employees are required to accurately monitor the time they work. All employees paid from more than one program budget must maintain records indicating the amount of time worked in each program. Also, according to Section 502 ? ?Work Schedules? of the policies and procedures manual of the entity, all employees are required to utilize entity-approved time keeping system during the employee?s employment term, reflecting the actual starting and ending times for each day worked and the total time worked. The immediate supervisor is responsible for verifying time and attendance of all employees under his/her supervision. CONDITION: The Payroll expenditures for all the full-time employees that are charged to the program do not have any supporting attendance records to accurately show the time worked under the program. CAUSE: Southern Educational Services Cooperative failed to exercise adequate controls over payroll charged to the Temporary Assistance for Needy Families Program. Specifically, we noted several instances in which there were no attendance records on file for full-time employees who were paid out of the program funds. EFFECT: Southern Educational Services Cooperative has increased risk of making expenditures for services that may have not been received by the entity. TOTAL QUESTIONED COSTS: N/A CONTEXT: Total federal expenditures for the program for the fiscal year ended June 30, 2019 were $1,210,650, out of which salaries for full-time employees amounted to $ 618,379. REPEAT FINDING: No. RECOMMENDATIONS: Southern Educational Services Cooperative should establish procedures that require all expenditures to be supported by proper documentation, which is approved by authorized personnel.
Show full finding ▾Hide full finding ▴U.S. Department of Health and Human Services Pass-through West Virginia Department of Education Temporary Assistance for Needy Families CFDA No. 93.558 NO. 2019-001 Lack of Time and Attendance Reports for Program Expenditures CRITERIA: According to Section 401 -?Timekeeping? of the policies and procedures manual of the entity, employees are required to accurately monitor the time they work. All employees paid from more than one program budget must maintain records indicating the amount of time worked in each program. Also, according to Section 502 ? ?Work Schedules? of the policies and procedures manual of the entity, all employees are required to utilize entity-approved time keeping system during the employee?s employment term, reflecting the actual starting and ending times for each day worked and the total time worked. The immediate supervisor is responsible for verifying time and attendance of all employees under his/her supervision. CONDITION: The Payroll expenditures for all the full-time employees that are charged to the program do not have any supporting attendance records to accurately show the time worked under the program. CAUSE: Southern Educational Services Cooperative failed to exercise adequate controls over payroll charged to the Temporary Assistance for Needy Families Program. Specifically, we noted several instances in which there were no attendance records on file for full-time employees who were paid out of the program funds. EFFECT: Southern Educational Services Cooperative has increased risk of making expenditures for services that may have not been received by the entity. TOTAL QUESTIONED COSTS: N/A CONTEXT: Total federal expenditures for the program for the fiscal year ended June 30, 2019 were $1,210,650, out of which salaries for full-time employees amounted to $ 618,379. REPEAT FINDING: No. RECOMMENDATIONS: Southern Educational Services Cooperative should establish procedures that require all expenditures to be supported by proper documentation, which is approved by authorized personnel.
Response to Schedule of Findings and Questioned Costs ? Major Federal Award Programs CFDA No 93.558 Finding No. 2019-001 Lack of Time and Attendance Reports for Program Expenditures: Condition: The payroll expenditures for all the full-time employees that are charged to the program do not have any supporting attendance records to accurately show time worked under the program Response: The SESC is aware of the importance of internal control procedures, however, there was an employee matter that did cause a breakdown of controls in the collection, review and approval of payments to employees. The SPOKES Program secretary developed a life threatening illness at the beginning of fiscal year 2019. The employee was unable to report for work and ultimately passed away in late May 2019. While the SESC is aware of the requirements to properly support and have approvals in place for payments to employees, the SESC wants the reader of these financial documents to understand the mitigating factors surrounding this award finding. All SESC Program Directors have been advised that employee payroll time and attendance records are mandatory. Leave forms are to be completed for any days employees do not report to work. Time and attendance forms and leave forms are to be completed weekly, signed by the employee and their immediate supervisor before they are submitted to payroll and the employee is paid.
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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