EIN: 941218623
UEI: JWEKAR46HLU6
Audited by: SD MAYER & ASSOCIATES
Oversight agency: 93 [Department of Health and Human Services]
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Data as of September 2, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 29, 2023. 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 29, 2023 (1071 days ago).
What is a management decision? →We noted that there was a lack of appropriate and sufficient review and approval of the timesheets of certain employees, a condition that may result in inaccurate payroll expenditures. Cause: The program supervisor failed to provide appropriate and timely approval of certain timesheets related to the payroll transactions of certain employees. Effect: Failure to approve the timesheets on a timely basis can result in errors in the payroll calculations which in turn can lead to the federal award being charged for costs that may not be completely accurate. Questioned Cost: None Perspective Information: From a statistically valid sample, we identified several instances in which the approved timesheets could not be provided by the Organization. These instances are audit findings and represent a systemic problem in internal controls over the timesheet approval process. Repeat Finding: Yes Recommendation: We recommend that the Organization implement appropriate and sufficient controls and enforce these controls throughout the year to ensure that the timesheets and payroll transactions are timely reviewed and approved prior to being charged to the federal award. Views of Responsible Officials: We provided a walkthrough of the updated time & attendance records approval policy to all supervisors and managers during the management team meeting on Wednesday, January 11, 2023. Additionally, we had an agency wide mandatory training which included a more thorough training and review of the policy, a review of our timecard review, approval and submission procedure and a Q&A session. We offered the training during our regularly scheduled agency-wide all staff trainings on Wednesday, January 18, 2023 and on Friday, January 20, 2023 (3 separate time slots) and Monday, January 23, 2023 (3 separate time slots). We tracked attendance and sent out the recorded training and FAQ sheet to all staff. To ensure a high approval rate, the HR team will run a timecard approval report after each pay period to monitor and track approvals and notify applicable staff of missing timecard approvals. Applicable staff have 2 days to approve their timecard to avoid the implementation of a disciplinary action.
Show full finding ▾Hide full finding ▴Reference No: 2022-001 Assistance Listing Number: 93.982 Federal Title: COVID-19 Federal Crisis Counseling Assistance and Training Program (CCP), Regular Services Program (RSP) Federal Agency: Department of Health and Human Services Federal Award Number: 1H07SM083896-01 Program Year: June 30, 2022 Compliance Requirement: Allowable Costs/Cost Principles and Activities Allowed or Unallowed Type of Finding: Material Weakness in Internal Control over Compliance Criteria: Per 2 CFR section 200.303(a), a non-Federal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should comply with the guidance in "Standards for Internal Control in the Federal Government" issued by the Comptroller General of the United States or the "Internal Control-Integrated Framework," issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). Condition: We noted that there was a lack of appropriate and sufficient review and approval of the timesheets of certain employees, a condition that may result in inaccurate payroll expenditures. Cause: The program supervisor failed to provide appropriate and timely approval of certain timesheets related to the payroll transactions of certain employees. Effect: Failure to approve the timesheets on a timely basis can result in errors in the payroll calculations which in turn can lead to the federal award being charged for costs that may not be completely accurate. Questioned Cost: None Perspective Information: From a statistically valid sample, we identified several instances in which the approved timesheets could not be provided by the Organization. These instances are audit findings and represent a systemic problem in internal controls over the timesheet approval process. Repeat Finding: Yes Recommendation: We recommend that the Organization implement appropriate and sufficient controls and enforce these controls throughout the year to ensure that the timesheets and payroll transactions are timely reviewed and approved prior to being charged to the federal award. Views of Responsible Officials: We provided a walkthrough of the updated time & attendance records approval policy to all supervisors and managers during the management team meeting on Wednesday, January 11, 2023. Additionally, we had an agency wide mandatory training which included a more thorough training and review of the policy, a review of our timecard review, approval and submission procedure and a Q&A session. We offered the training during our regularly scheduled agency-wide all staff trainings on Wednesday, January 18, 2023 and on Friday, January 20, 2023 (3 separate time slots) and Monday, January 23, 2023 (3 separate time slots). We tracked attendance and sent out the recorded training and FAQ sheet to all staff. To ensure a high approval rate, the HR team will run a timecard approval report after each pay period to monitor and track approvals and notify applicable staff of missing timecard approvals. Applicable staff have 2 days to approve their timecard to avoid the implementation of a disciplinary action.
Mental Health Association of San Francisco (?the Organization?) respectfully submits the following corrective action plan for the year ended June 30, 2022. Audit period: July 1, 2021 ? June 30, 2022. The finding from the schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the number assigned in the schedule. Finding 2022-001 Allowable Costs/Cost Principles and Activities Allowed or Unallowed Finding Summary: During the performance of the June 30, 2022 audit, we noted that there was a lack of appropriate and sufficient review and approval of the timesheets of certain employees, a condition that may result in inaccurate payroll expenditures. Responsible Person for the Implementation of the Corrective Action Plan: Mark Salazar, President & CEO. If there are any questions regarding this plan, please call Mark Salazar at (415) 421-2926. Corrective Action Plan: Management provided a walkthrough of the updated time & attendance records approval policy to all supervisors and managers during the management team meeting on Wednesday, January 11, 2023. Additionally, management had an agency wide mandatory training which included a more thorough training and review of the policy, a review of the timecard review, approval and submission procedure and a Q&A session. Management offered the training during the regularly scheduled agency-wide all staff trainings on Wednesday, January 18, 2023 and on Friday, January 20, 2023 (3 separate time slots) and Monday, January 23, 2023 (3 separate time slots). Management tracked attendance and sent out the recorded training and FAQ sheet to all staff. To ensure a high approval rate, the HR team will run a timecard approval report after each pay period to monitor and track approvals and notify applicable staff of missing timecard approvals. Applicable staff have 2 days to approve their timecard to avoid the implementation of a disciplinary action. Anticipated Completion Date: The corrective action plan is underway and will be assessed frequently with full correction taking effect on or before June 30, 2023.
2021-001
FAC accepted this audit on June 8, 2022 — management decision was due December 8, 2022.
We noted that there was a lack of appropriate and sufficient review of the timesheets of certain employees to ensure the accuracy and completeness of payroll transactions. Cause: The program supervisor failed to provide appropriate and timely approval of certain timesheets related to the payroll transactions of certain employees. Effect: Failure to approve the timesheets on a timely basis can result in errors in the payroll calculations which in turn can lead to the federal award being charged for costs that may not be completely accurate. Questioned Cost: None Repeat Finding: No
Show full finding ▾Hide full finding ▴Reference No: 2021-001 Assistance Listing Number: 93.982 Federal Title: COVID-19 Federal Crisis Counseling Assistance and Training Program (CCP), Regular Services Program (RSP) Federal Agency: Department of Health and Human Services Federal Award Number: 1H07SM083896-01 Program Year: June 30, 2021 Compliance Requirement: Allowable Costs Type of Finding: Significant Deficiency in Internal Control Criteria: Per 2 CFR section 200.303(a), a non-Federal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should comply with the guidance in "Standards for Internal Control in the Federal Government" issued by the Comptroller General of the United States or the "Internal Control-Integrated Framework," issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). Condition: We noted that there was a lack of appropriate and sufficient review of the timesheets of certain employees to ensure the accuracy and completeness of payroll transactions. Cause: The program supervisor failed to provide appropriate and timely approval of certain timesheets related to the payroll transactions of certain employees. Effect: Failure to approve the timesheets on a timely basis can result in errors in the payroll calculations which in turn can lead to the federal award being charged for costs that may not be completely accurate. Questioned Cost: None Repeat Finding: No
Recommendation: We recommend that the Organization have appropriate and sufficient controls in place and enforce these controls to ensure that the timesheets and payroll transactions are timely reviewed and approved prior to being charged to the federal award. Views of Responsible Officials: We have corrected the deficiency by switching to a different payroll system. Since the switch, all timesheets must be approved by a manager in the system in order for a paycheck to be generated. If the manager misses an approval on a timesheet, that timesheet will be flagged and the payroll coordinator and/or manager will contact the manager to check and approve the timesheet before the payroll process is complete. Since August 2021, this is not an issue anymore because of the payroll system change and the implementation of the new process
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