Finding 2022-002 Federal Programs: All Criteria: The auditee must electronically submit to the Federal Audit Clearinghouse (FAC) the data collection form and the reporting package, including the auditor?s reports. After the data collection form is completed and the reporting package is uploaded by the auditee to the FAC website, certification by the auditee and a signature by the auditor on the auditor statement completes the submission. The auditee must submit the data collection form and the reporting package within the earlier of 30 days after the receipt of the auditor?s reports or 9 months after the end of the audit period. Condition: The data collection form related to the year ended June 30, 2021, was not submitted to the FAC within the earlier of 30 days after the receipt of the auditor?s reports or 9 months after the end of the audit period. Cause: Policies and procedures were not implemented to ensure that the data collection form was completed timely. Effect: Lack of timely submission in the data collection form results in noncompliance with the Uniform Guidance requirements. Questioned Cost: Not applicable Context: The data collection form related to the year ended June 30, 2021, was not submitted to the FAC within the earlier of 30 days after the receipt of the auditor?s reports or 9 months after the end of the audit period. Recommendations: We recommend that policies and procedures be implemented to ensure that the data collection form and the related reporting package be submitted in a timely manner. View of Responsible Officials: Management concurs with this recommendation. See page 43 for Corrective Action Plan.
Finding 2022-003 Federal Programs: Assistance Listing Number: 93.498 COVID 19: Provider Relief Funds and American Rescue Plan (ARP) Rural Distributions Criteria: Section 200.403(g) of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards, requires that costs be adequately documented. In addition, Section 200.302 requires that the financial management system of each non-Federal entity must provide for an identification, in its accounts, of all Federal awards received and expended and the Federal programs under which they were received; an accurate, current, and complete disclosure of the financial results of each Federal award or program; and a comparison of expenditures with budget amounts for each Federal award. Condition: During our testing of internal controls associated with the ARP program, the Association was not able to provide evidence of the review of time records and invoices to ensure that allowable costs were charged to the program. In addition, management provided an excel spreadsheet to support the charges that were made to the program rather than reporting from their financial management system that is compliant with Section 200.302. Therefore, we could not substantiate whether the double-counting of expenses did not occur. Cause: Policies and procedures were not implemented to ensure that evidence of an appropriate level of review and approval was completed prior to charging costs to the federal programs. In addition, policies and procedures were not implemented to ensure that charges made to federal programs were properly captured in the financial management system as required in order to demonstrate that double counting did not occur. Effect: An ineffective internal control system related to approval of costs to ensure allowability can lead to noncompliance with laws and regulations and possible loss of funding. In addition, an ineffective financial management system, could lead to noncompliance with laws and regulations and possible loss of funding. Specifically, it could lead to an incorrect identification of costs charged to a federal program and an inability to substantiate that double-charging did not occur. Questioned Cost: Could not be determined Context: A total of 40 payroll and 40 non payroll transactions, associated with the Association?s major programs, were selected from a sample of charges made to each respective program. Of this sample, 20 payroll and 20 non payroll transactions associated with the Provider Relief Funds and American Rescue Plan (ARP) Rural Distributions program were selected for testing. During our testing of internal controls, in 10 out of 20 payroll transactions associated with the ARP program, the Association was not able to provide evidence for the review of time records to ensure that allowable costs were charged to the program. During our testing of internal controls, in 20 out of 20 non payroll transactions associated with the ARP program, the Association was not able to provide evidence for the review of invoices to ensure that allowable costs were charged to the program. In addition, management provided an excel spreadsheet to support the charges that were made to the program rather than reporting from their financial management system that is compliant with Section 200.302. Recommendations: We recommend that policies and procedures be implemented to ensure compliance with sections 200.403(g) and 200.302 of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards, in order to ensure compliance with laws and regulations associated with Uniform Guidance. View of Responsible Officials: Management concurs with this recommendation. See page 44 for Corrective Action Plan.
Finding 2022-005 Federal Programs: Assistance Listing Number: 93.498 COVID 19: Provider Relief Funds and American Rescue Plan (ARP) Rural Distributions. Criteria: Internal control policies and procedures should be implemented to ensure that reviews of federal program reports are documented by the appropriate supervisory personnel responsible for compliance with laws and regulations of the program. Condition: During our testing of the ARP report submission filed with the funder during the year ended June 30, 2022, we could not substantiate that the appropriate supervisory reviews were completed. Cause: Policies and procedures have not been formalized to ensure that reviews of reports are documented by the appropriate supervisory personnel. Effect: If reviews are not documented by the appropriate supervisory personnel, evidence of that review cannot be substantiated thus ensuring that existing policies and procedures are operating effectively. Questioned Cost: none identified. Context: One report was required to be filed during the year ended June 30, 2022 and evidence of review of that report by individuals responsible for compliance with laws and regulations of the program could not be substantiated. Recommendations: Policies and procedures should be formalized to ensure that the secondary review of all filed reports are documented. View of Responsible Officials: Management concurs with this recommendation. See page 45 for Corrective Action Plan.
Finding 2022-004 Federal Programs: Assistance Listing Number: 93.470, Alzheimer?s Disease Program Initiative Criteria: Section 200.403(g) of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards, requires that costs be adequately documented. In addition, Section 200.302 requires that the financial management system of each non-Federal entity must provide for an identification, in its accounts, of all Federal awards received and expended and the Federal programs under which they were received; an accurate, current, and complete disclosure of the financial results of each Federal award or program; and a comparison of expenditures with budget amounts for each Federal award. Condition: During our testing of internal controls associated with the Alzheimer?s Program, and the Association was not able to provide evidence for the time allocation associated with an employee whose salary was allocated to the program. In addition, for the Alzheimer?s Program, management provided an excel spreadsheet to support the charges that were made to the program rather than reporting from their financial management system that is compliant with Section 200.302. We acknowledge that the Association did track Alzheimer?s program expenditures within a cost center, however, not all of the charges made to the program were properly captured within the cost center. Cause: Policies and procedures were not implemented to ensure that supporting documentation was maintained to evidence that costs were allowable. In addition, policies and procedures were not implemented to ensure that charges made to federal programs were properly captured in the financial management system as required. Effect: An ineffective internal control system related to support and approval of costs to ensure allowability can lead to noncompliance with laws and regulations and possible loss of funding. In addition, an ineffective financial management system, could lead to noncompliance with laws and regulations and possible loss of funding. Specifically, it could lead to an incorrect identification of costs charged to a federal program and an inability to substantiate that double-charging did not occur. Questioned Cost: Could not be determined. Context: A total of 40 payroll and 40 non payroll transactions, associated with the Association?s major programs, were selected from a sample of charges made to each respective program. Of this sample, 20 payroll and 20 non payroll transactions associated with the Alzheimer?s Program were selected for testing. During our testing of internal controls, in 20 out of 20 payroll transactions associated with the Alzheimer?s Program, the Association was not able to provide evidence for the time allocation associated with one employee whose salary was allocated to the program. In addition, approximately $46,000 in program charges were not properly reflected within the appropriate cost center. Recommendations: We recommend that policies and procedures be implemented to ensure compliance with sections 200.403(g) and 200.302 of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards, in order to ensure compliance with laws and regulations associated with Uniform Guidance. View of Responsible Officials: Management concurs with this recommendation. See page 45 for Corrective Action Plan.
Finding 2022-002 Federal Programs: All Criteria: The auditee must electronically submit to the Federal Audit Clearinghouse (FAC) the data collection form and the reporting package, including the auditor?s reports. After the data collection form is completed and the reporting package is uploaded by the auditee to the FAC website, certification by the auditee and a signature by the auditor on the auditor statement completes the submission. The auditee must submit the data collection form and the reporting package within the earlier of 30 days after the receipt of the auditor?s reports or 9 months after the end of the audit period. Condition: The data collection form related to the year ended June 30, 2021, was not submitted to the FAC within the earlier of 30 days after the receipt of the auditor?s reports or 9 months after the end of the audit period. Cause: Policies and procedures were not implemented to ensure that the data collection form was completed timely. Effect: Lack of timely submission in the data collection form results in noncompliance with the Uniform Guidance requirements. Questioned Cost: Not applicable Context: The data collection form related to the year ended June 30, 2021, was not submitted to the FAC within the earlier of 30 days after the receipt of the auditor?s reports or 9 months after the end of the audit period. Recommendations: We recommend that policies and procedures be implemented to ensure that the data collection form and the related reporting package be submitted in a timely manner. View of Responsible Officials: Management concurs with this recommendation. See page 43 for Corrective Action Plan.
Finding 2022-002 Federal Programs: All Criteria: The auditee must electronically submit to the Federal Audit Clearinghouse (FAC) the data collection form and the reporting package, including the auditor?s reports. After the data collection form is completed and the reporting package is uploaded by the auditee to the FAC website, certification by the auditee and a signature by the auditor on the auditor statement completes the submission. The auditee must submit the data collection form and the reporting package within the earlier of 30 days after the receipt of the auditor?s reports or 9 months after the end of the audit period. Condition: The data collection form related to the year ended June 30, 2021, was not submitted to the FAC within the earlier of 30 days after the receipt of the auditor?s reports or 9 months after the end of the audit period. Cause: Policies and procedures were not implemented to ensure that the data collection form was completed timely. Effect: Lack of timely submission in the data collection form results in noncompliance with the Uniform Guidance requirements. Questioned Cost: Not applicable Context: The data collection form related to the year ended June 30, 2021, was not submitted to the FAC within the earlier of 30 days after the receipt of the auditor?s reports or 9 months after the end of the audit period. Recommendations: We recommend that policies and procedures be implemented to ensure that the data collection form and the related reporting package be submitted in a timely manner. View of Responsible Officials: Management concurs with this recommendation. See page 43 for Corrective Action Plan.
Finding 2022-002 Federal Programs: All Criteria: The auditee must electronically submit to the Federal Audit Clearinghouse (FAC) the data collection form and the reporting package, including the auditor?s reports. After the data collection form is completed and the reporting package is uploaded by the auditee to the FAC website, certification by the auditee and a signature by the auditor on the auditor statement completes the submission. The auditee must submit the data collection form and the reporting package within the earlier of 30 days after the receipt of the auditor?s reports or 9 months after the end of the audit period. Condition: The data collection form related to the year ended June 30, 2021, was not submitted to the FAC within the earlier of 30 days after the receipt of the auditor?s reports or 9 months after the end of the audit period. Cause: Policies and procedures were not implemented to ensure that the data collection form was completed timely. Effect: Lack of timely submission in the data collection form results in noncompliance with the Uniform Guidance requirements. Questioned Cost: Not applicable Context: The data collection form related to the year ended June 30, 2021, was not submitted to the FAC within the earlier of 30 days after the receipt of the auditor?s reports or 9 months after the end of the audit period. Recommendations: We recommend that policies and procedures be implemented to ensure that the data collection form and the related reporting package be submitted in a timely manner. View of Responsible Officials: Management concurs with this recommendation. See page 43 for Corrective Action Plan.
Finding 2022-002 Federal Programs: All Criteria: The auditee must electronically submit to the Federal Audit Clearinghouse (FAC) the data collection form and the reporting package, including the auditor?s reports. After the data collection form is completed and the reporting package is uploaded by the auditee to the FAC website, certification by the auditee and a signature by the auditor on the auditor statement completes the submission. The auditee must submit the data collection form and the reporting package within the earlier of 30 days after the receipt of the auditor?s reports or 9 months after the end of the audit period. Condition: The data collection form related to the year ended June 30, 2021, was not submitted to the FAC within the earlier of 30 days after the receipt of the auditor?s reports or 9 months after the end of the audit period. Cause: Policies and procedures were not implemented to ensure that the data collection form was completed timely. Effect: Lack of timely submission in the data collection form results in noncompliance with the Uniform Guidance requirements. Questioned Cost: Not applicable Context: The data collection form related to the year ended June 30, 2021, was not submitted to the FAC within the earlier of 30 days after the receipt of the auditor?s reports or 9 months after the end of the audit period. Recommendations: We recommend that policies and procedures be implemented to ensure that the data collection form and the related reporting package be submitted in a timely manner. View of Responsible Officials: Management concurs with this recommendation. See page 43 for Corrective Action Plan.
Finding 2022-002 Federal Programs: All Criteria: The auditee must electronically submit to the Federal Audit Clearinghouse (FAC) the data collection form and the reporting package, including the auditor?s reports. After the data collection form is completed and the reporting package is uploaded by the auditee to the FAC website, certification by the auditee and a signature by the auditor on the auditor statement completes the submission. The auditee must submit the data collection form and the reporting package within the earlier of 30 days after the receipt of the auditor?s reports or 9 months after the end of the audit period. Condition: The data collection form related to the year ended June 30, 2021, was not submitted to the FAC within the earlier of 30 days after the receipt of the auditor?s reports or 9 months after the end of the audit period. Cause: Policies and procedures were not implemented to ensure that the data collection form was completed timely. Effect: Lack of timely submission in the data collection form results in noncompliance with the Uniform Guidance requirements. Questioned Cost: Not applicable Context: The data collection form related to the year ended June 30, 2021, was not submitted to the FAC within the earlier of 30 days after the receipt of the auditor?s reports or 9 months after the end of the audit period. Recommendations: We recommend that policies and procedures be implemented to ensure that the data collection form and the related reporting package be submitted in a timely manner. View of Responsible Officials: Management concurs with this recommendation. See page 43 for Corrective Action Plan.
Finding 2022-002 Federal Programs: All Criteria: The auditee must electronically submit to the Federal Audit Clearinghouse (FAC) the data collection form and the reporting package, including the auditor?s reports. After the data collection form is completed and the reporting package is uploaded by the auditee to the FAC website, certification by the auditee and a signature by the auditor on the auditor statement completes the submission. The auditee must submit the data collection form and the reporting package within the earlier of 30 days after the receipt of the auditor?s reports or 9 months after the end of the audit period. Condition: The data collection form related to the year ended June 30, 2021, was not submitted to the FAC within the earlier of 30 days after the receipt of the auditor?s reports or 9 months after the end of the audit period. Cause: Policies and procedures were not implemented to ensure that the data collection form was completed timely. Effect: Lack of timely submission in the data collection form results in noncompliance with the Uniform Guidance requirements. Questioned Cost: Not applicable Context: The data collection form related to the year ended June 30, 2021, was not submitted to the FAC within the earlier of 30 days after the receipt of the auditor?s reports or 9 months after the end of the audit period. Recommendations: We recommend that policies and procedures be implemented to ensure that the data collection form and the related reporting package be submitted in a timely manner. View of Responsible Officials: Management concurs with this recommendation. See page 43 for Corrective Action Plan.
Finding 2022-002 Federal Programs: All Criteria: The auditee must electronically submit to the Federal Audit Clearinghouse (FAC) the data collection form and the reporting package, including the auditor?s reports. After the data collection form is completed and the reporting package is uploaded by the auditee to the FAC website, certification by the auditee and a signature by the auditor on the auditor statement completes the submission. The auditee must submit the data collection form and the reporting package within the earlier of 30 days after the receipt of the auditor?s reports or 9 months after the end of the audit period. Condition: The data collection form related to the year ended June 30, 2021, was not submitted to the FAC within the earlier of 30 days after the receipt of the auditor?s reports or 9 months after the end of the audit period. Cause: Policies and procedures were not implemented to ensure that the data collection form was completed timely. Effect: Lack of timely submission in the data collection form results in noncompliance with the Uniform Guidance requirements. Questioned Cost: Not applicable Context: The data collection form related to the year ended June 30, 2021, was not submitted to the FAC within the earlier of 30 days after the receipt of the auditor?s reports or 9 months after the end of the audit period. Recommendations: We recommend that policies and procedures be implemented to ensure that the data collection form and the related reporting package be submitted in a timely manner. View of Responsible Officials: Management concurs with this recommendation. See page 43 for Corrective Action Plan.
Finding 2022-002 Federal Programs: All Criteria: The auditee must electronically submit to the Federal Audit Clearinghouse (FAC) the data collection form and the reporting package, including the auditor?s reports. After the data collection form is completed and the reporting package is uploaded by the auditee to the FAC website, certification by the auditee and a signature by the auditor on the auditor statement completes the submission. The auditee must submit the data collection form and the reporting package within the earlier of 30 days after the receipt of the auditor?s reports or 9 months after the end of the audit period. Condition: The data collection form related to the year ended June 30, 2021, was not submitted to the FAC within the earlier of 30 days after the receipt of the auditor?s reports or 9 months after the end of the audit period. Cause: Policies and procedures were not implemented to ensure that the data collection form was completed timely. Effect: Lack of timely submission in the data collection form results in noncompliance with the Uniform Guidance requirements. Questioned Cost: Not applicable Context: The data collection form related to the year ended June 30, 2021, was not submitted to the FAC within the earlier of 30 days after the receipt of the auditor?s reports or 9 months after the end of the audit period. Recommendations: We recommend that policies and procedures be implemented to ensure that the data collection form and the related reporting package be submitted in a timely manner. View of Responsible Officials: Management concurs with this recommendation. See page 43 for Corrective Action Plan.
Finding 2022-002 Federal Programs: All Criteria: The auditee must electronically submit to the Federal Audit Clearinghouse (FAC) the data collection form and the reporting package, including the auditor?s reports. After the data collection form is completed and the reporting package is uploaded by the auditee to the FAC website, certification by the auditee and a signature by the auditor on the auditor statement completes the submission. The auditee must submit the data collection form and the reporting package within the earlier of 30 days after the receipt of the auditor?s reports or 9 months after the end of the audit period. Condition: The data collection form related to the year ended June 30, 2021, was not submitted to the FAC within the earlier of 30 days after the receipt of the auditor?s reports or 9 months after the end of the audit period. Cause: Policies and procedures were not implemented to ensure that the data collection form was completed timely. Effect: Lack of timely submission in the data collection form results in noncompliance with the Uniform Guidance requirements. Questioned Cost: Not applicable Context: The data collection form related to the year ended June 30, 2021, was not submitted to the FAC within the earlier of 30 days after the receipt of the auditor?s reports or 9 months after the end of the audit period. Recommendations: We recommend that policies and procedures be implemented to ensure that the data collection form and the related reporting package be submitted in a timely manner. View of Responsible Officials: Management concurs with this recommendation. See page 43 for Corrective Action Plan.
Finding 2022-002 Federal Programs: All Criteria: The auditee must electronically submit to the Federal Audit Clearinghouse (FAC) the data collection form and the reporting package, including the auditor?s reports. After the data collection form is completed and the reporting package is uploaded by the auditee to the FAC website, certification by the auditee and a signature by the auditor on the auditor statement completes the submission. The auditee must submit the data collection form and the reporting package within the earlier of 30 days after the receipt of the auditor?s reports or 9 months after the end of the audit period. Condition: The data collection form related to the year ended June 30, 2021, was not submitted to the FAC within the earlier of 30 days after the receipt of the auditor?s reports or 9 months after the end of the audit period. Cause: Policies and procedures were not implemented to ensure that the data collection form was completed timely. Effect: Lack of timely submission in the data collection form results in noncompliance with the Uniform Guidance requirements. Questioned Cost: Not applicable Context: The data collection form related to the year ended June 30, 2021, was not submitted to the FAC within the earlier of 30 days after the receipt of the auditor?s reports or 9 months after the end of the audit period. Recommendations: We recommend that policies and procedures be implemented to ensure that the data collection form and the related reporting package be submitted in a timely manner. View of Responsible Officials: Management concurs with this recommendation. See page 43 for Corrective Action Plan.
Finding 2022-002 Federal Programs: All Criteria: The auditee must electronically submit to the Federal Audit Clearinghouse (FAC) the data collection form and the reporting package, including the auditor?s reports. After the data collection form is completed and the reporting package is uploaded by the auditee to the FAC website, certification by the auditee and a signature by the auditor on the auditor statement completes the submission. The auditee must submit the data collection form and the reporting package within the earlier of 30 days after the receipt of the auditor?s reports or 9 months after the end of the audit period. Condition: The data collection form related to the year ended June 30, 2021, was not submitted to the FAC within the earlier of 30 days after the receipt of the auditor?s reports or 9 months after the end of the audit period. Cause: Policies and procedures were not implemented to ensure that the data collection form was completed timely. Effect: Lack of timely submission in the data collection form results in noncompliance with the Uniform Guidance requirements. Questioned Cost: Not applicable Context: The data collection form related to the year ended June 30, 2021, was not submitted to the FAC within the earlier of 30 days after the receipt of the auditor?s reports or 9 months after the end of the audit period. Recommendations: We recommend that policies and procedures be implemented to ensure that the data collection form and the related reporting package be submitted in a timely manner. View of Responsible Officials: Management concurs with this recommendation. See page 43 for Corrective Action Plan.
Finding 2022-002 Federal Programs: All Criteria: The auditee must electronically submit to the Federal Audit Clearinghouse (FAC) the data collection form and the reporting package, including the auditor?s reports. After the data collection form is completed and the reporting package is uploaded by the auditee to the FAC website, certification by the auditee and a signature by the auditor on the auditor statement completes the submission. The auditee must submit the data collection form and the reporting package within the earlier of 30 days after the receipt of the auditor?s reports or 9 months after the end of the audit period. Condition: The data collection form related to the year ended June 30, 2021, was not submitted to the FAC within the earlier of 30 days after the receipt of the auditor?s reports or 9 months after the end of the audit period. Cause: Policies and procedures were not implemented to ensure that the data collection form was completed timely. Effect: Lack of timely submission in the data collection form results in noncompliance with the Uniform Guidance requirements. Questioned Cost: Not applicable Context: The data collection form related to the year ended June 30, 2021, was not submitted to the FAC within the earlier of 30 days after the receipt of the auditor?s reports or 9 months after the end of the audit period. Recommendations: We recommend that policies and procedures be implemented to ensure that the data collection form and the related reporting package be submitted in a timely manner. View of Responsible Officials: Management concurs with this recommendation. See page 43 for Corrective Action Plan.
Finding 2022-002 Federal Programs: All Criteria: The auditee must electronically submit to the Federal Audit Clearinghouse (FAC) the data collection form and the reporting package, including the auditor?s reports. After the data collection form is completed and the reporting package is uploaded by the auditee to the FAC website, certification by the auditee and a signature by the auditor on the auditor statement completes the submission. The auditee must submit the data collection form and the reporting package within the earlier of 30 days after the receipt of the auditor?s reports or 9 months after the end of the audit period. Condition: The data collection form related to the year ended June 30, 2021, was not submitted to the FAC within the earlier of 30 days after the receipt of the auditor?s reports or 9 months after the end of the audit period. Cause: Policies and procedures were not implemented to ensure that the data collection form was completed timely. Effect: Lack of timely submission in the data collection form results in noncompliance with the Uniform Guidance requirements. Questioned Cost: Not applicable Context: The data collection form related to the year ended June 30, 2021, was not submitted to the FAC within the earlier of 30 days after the receipt of the auditor?s reports or 9 months after the end of the audit period. Recommendations: We recommend that policies and procedures be implemented to ensure that the data collection form and the related reporting package be submitted in a timely manner. View of Responsible Officials: Management concurs with this recommendation. See page 43 for Corrective Action Plan.
Finding 2022-002 Federal Programs: All Criteria: The auditee must electronically submit to the Federal Audit Clearinghouse (FAC) the data collection form and the reporting package, including the auditor?s reports. After the data collection form is completed and the reporting package is uploaded by the auditee to the FAC website, certification by the auditee and a signature by the auditor on the auditor statement completes the submission. The auditee must submit the data collection form and the reporting package within the earlier of 30 days after the receipt of the auditor?s reports or 9 months after the end of the audit period. Condition: The data collection form related to the year ended June 30, 2021, was not submitted to the FAC within the earlier of 30 days after the receipt of the auditor?s reports or 9 months after the end of the audit period. Cause: Policies and procedures were not implemented to ensure that the data collection form was completed timely. Effect: Lack of timely submission in the data collection form results in noncompliance with the Uniform Guidance requirements. Questioned Cost: Not applicable Context: The data collection form related to the year ended June 30, 2021, was not submitted to the FAC within the earlier of 30 days after the receipt of the auditor?s reports or 9 months after the end of the audit period. Recommendations: We recommend that policies and procedures be implemented to ensure that the data collection form and the related reporting package be submitted in a timely manner. View of Responsible Officials: Management concurs with this recommendation. See page 43 for Corrective Action Plan.
Finding 2022-002 Federal Programs: All Criteria: The auditee must electronically submit to the Federal Audit Clearinghouse (FAC) the data collection form and the reporting package, including the auditor?s reports. After the data collection form is completed and the reporting package is uploaded by the auditee to the FAC website, certification by the auditee and a signature by the auditor on the auditor statement completes the submission. The auditee must submit the data collection form and the reporting package within the earlier of 30 days after the receipt of the auditor?s reports or 9 months after the end of the audit period. Condition: The data collection form related to the year ended June 30, 2021, was not submitted to the FAC within the earlier of 30 days after the receipt of the auditor?s reports or 9 months after the end of the audit period. Cause: Policies and procedures were not implemented to ensure that the data collection form was completed timely. Effect: Lack of timely submission in the data collection form results in noncompliance with the Uniform Guidance requirements. Questioned Cost: Not applicable Context: The data collection form related to the year ended June 30, 2021, was not submitted to the FAC within the earlier of 30 days after the receipt of the auditor?s reports or 9 months after the end of the audit period. Recommendations: We recommend that policies and procedures be implemented to ensure that the data collection form and the related reporting package be submitted in a timely manner. View of Responsible Officials: Management concurs with this recommendation. See page 43 for Corrective Action Plan.
Finding 2022-003 Federal Programs: Assistance Listing Number: 93.498 COVID 19: Provider Relief Funds and American Rescue Plan (ARP) Rural Distributions Criteria: Section 200.403(g) of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards, requires that costs be adequately documented. In addition, Section 200.302 requires that the financial management system of each non-Federal entity must provide for an identification, in its accounts, of all Federal awards received and expended and the Federal programs under which they were received; an accurate, current, and complete disclosure of the financial results of each Federal award or program; and a comparison of expenditures with budget amounts for each Federal award. Condition: During our testing of internal controls associated with the ARP program, the Association was not able to provide evidence of the review of time records and invoices to ensure that allowable costs were charged to the program. In addition, management provided an excel spreadsheet to support the charges that were made to the program rather than reporting from their financial management system that is compliant with Section 200.302. Therefore, we could not substantiate whether the double-counting of expenses did not occur. Cause: Policies and procedures were not implemented to ensure that evidence of an appropriate level of review and approval was completed prior to charging costs to the federal programs. In addition, policies and procedures were not implemented to ensure that charges made to federal programs were properly captured in the financial management system as required in order to demonstrate that double counting did not occur. Effect: An ineffective internal control system related to approval of costs to ensure allowability can lead to noncompliance with laws and regulations and possible loss of funding. In addition, an ineffective financial management system, could lead to noncompliance with laws and regulations and possible loss of funding. Specifically, it could lead to an incorrect identification of costs charged to a federal program and an inability to substantiate that double-charging did not occur. Questioned Cost: Could not be determined Context: A total of 40 payroll and 40 non payroll transactions, associated with the Association?s major programs, were selected from a sample of charges made to each respective program. Of this sample, 20 payroll and 20 non payroll transactions associated with the Provider Relief Funds and American Rescue Plan (ARP) Rural Distributions program were selected for testing. During our testing of internal controls, in 10 out of 20 payroll transactions associated with the ARP program, the Association was not able to provide evidence for the review of time records to ensure that allowable costs were charged to the program. During our testing of internal controls, in 20 out of 20 non payroll transactions associated with the ARP program, the Association was not able to provide evidence for the review of invoices to ensure that allowable costs were charged to the program. In addition, management provided an excel spreadsheet to support the charges that were made to the program rather than reporting from their financial management system that is compliant with Section 200.302. Recommendations: We recommend that policies and procedures be implemented to ensure compliance with sections 200.403(g) and 200.302 of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards, in order to ensure compliance with laws and regulations associated with Uniform Guidance. View of Responsible Officials: Management concurs with this recommendation. See page 44 for Corrective Action Plan.
Finding 2022-005 Federal Programs: Assistance Listing Number: 93.498 COVID 19: Provider Relief Funds and American Rescue Plan (ARP) Rural Distributions. Criteria: Internal control policies and procedures should be implemented to ensure that reviews of federal program reports are documented by the appropriate supervisory personnel responsible for compliance with laws and regulations of the program. Condition: During our testing of the ARP report submission filed with the funder during the year ended June 30, 2022, we could not substantiate that the appropriate supervisory reviews were completed. Cause: Policies and procedures have not been formalized to ensure that reviews of reports are documented by the appropriate supervisory personnel. Effect: If reviews are not documented by the appropriate supervisory personnel, evidence of that review cannot be substantiated thus ensuring that existing policies and procedures are operating effectively. Questioned Cost: none identified. Context: One report was required to be filed during the year ended June 30, 2022 and evidence of review of that report by individuals responsible for compliance with laws and regulations of the program could not be substantiated. Recommendations: Policies and procedures should be formalized to ensure that the secondary review of all filed reports are documented. View of Responsible Officials: Management concurs with this recommendation. See page 45 for Corrective Action Plan.
Finding 2022-004 Federal Programs: Assistance Listing Number: 93.470, Alzheimer?s Disease Program Initiative Criteria: Section 200.403(g) of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards, requires that costs be adequately documented. In addition, Section 200.302 requires that the financial management system of each non-Federal entity must provide for an identification, in its accounts, of all Federal awards received and expended and the Federal programs under which they were received; an accurate, current, and complete disclosure of the financial results of each Federal award or program; and a comparison of expenditures with budget amounts for each Federal award. Condition: During our testing of internal controls associated with the Alzheimer?s Program, and the Association was not able to provide evidence for the time allocation associated with an employee whose salary was allocated to the program. In addition, for the Alzheimer?s Program, management provided an excel spreadsheet to support the charges that were made to the program rather than reporting from their financial management system that is compliant with Section 200.302. We acknowledge that the Association did track Alzheimer?s program expenditures within a cost center, however, not all of the charges made to the program were properly captured within the cost center. Cause: Policies and procedures were not implemented to ensure that supporting documentation was maintained to evidence that costs were allowable. In addition, policies and procedures were not implemented to ensure that charges made to federal programs were properly captured in the financial management system as required. Effect: An ineffective internal control system related to support and approval of costs to ensure allowability can lead to noncompliance with laws and regulations and possible loss of funding. In addition, an ineffective financial management system, could lead to noncompliance with laws and regulations and possible loss of funding. Specifically, it could lead to an incorrect identification of costs charged to a federal program and an inability to substantiate that double-charging did not occur. Questioned Cost: Could not be determined. Context: A total of 40 payroll and 40 non payroll transactions, associated with the Association?s major programs, were selected from a sample of charges made to each respective program. Of this sample, 20 payroll and 20 non payroll transactions associated with the Alzheimer?s Program were selected for testing. During our testing of internal controls, in 20 out of 20 payroll transactions associated with the Alzheimer?s Program, the Association was not able to provide evidence for the time allocation associated with one employee whose salary was allocated to the program. In addition, approximately $46,000 in program charges were not properly reflected within the appropriate cost center. Recommendations: We recommend that policies and procedures be implemented to ensure compliance with sections 200.403(g) and 200.302 of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards, in order to ensure compliance with laws and regulations associated with Uniform Guidance. View of Responsible Officials: Management concurs with this recommendation. See page 45 for Corrective Action Plan.
Finding 2022-002 Federal Programs: All Criteria: The auditee must electronically submit to the Federal Audit Clearinghouse (FAC) the data collection form and the reporting package, including the auditor?s reports. After the data collection form is completed and the reporting package is uploaded by the auditee to the FAC website, certification by the auditee and a signature by the auditor on the auditor statement completes the submission. The auditee must submit the data collection form and the reporting package within the earlier of 30 days after the receipt of the auditor?s reports or 9 months after the end of the audit period. Condition: The data collection form related to the year ended June 30, 2021, was not submitted to the FAC within the earlier of 30 days after the receipt of the auditor?s reports or 9 months after the end of the audit period. Cause: Policies and procedures were not implemented to ensure that the data collection form was completed timely. Effect: Lack of timely submission in the data collection form results in noncompliance with the Uniform Guidance requirements. Questioned Cost: Not applicable Context: The data collection form related to the year ended June 30, 2021, was not submitted to the FAC within the earlier of 30 days after the receipt of the auditor?s reports or 9 months after the end of the audit period. Recommendations: We recommend that policies and procedures be implemented to ensure that the data collection form and the related reporting package be submitted in a timely manner. View of Responsible Officials: Management concurs with this recommendation. See page 43 for Corrective Action Plan.
Finding 2022-002 Federal Programs: All Criteria: The auditee must electronically submit to the Federal Audit Clearinghouse (FAC) the data collection form and the reporting package, including the auditor?s reports. After the data collection form is completed and the reporting package is uploaded by the auditee to the FAC website, certification by the auditee and a signature by the auditor on the auditor statement completes the submission. The auditee must submit the data collection form and the reporting package within the earlier of 30 days after the receipt of the auditor?s reports or 9 months after the end of the audit period. Condition: The data collection form related to the year ended June 30, 2021, was not submitted to the FAC within the earlier of 30 days after the receipt of the auditor?s reports or 9 months after the end of the audit period. Cause: Policies and procedures were not implemented to ensure that the data collection form was completed timely. Effect: Lack of timely submission in the data collection form results in noncompliance with the Uniform Guidance requirements. Questioned Cost: Not applicable Context: The data collection form related to the year ended June 30, 2021, was not submitted to the FAC within the earlier of 30 days after the receipt of the auditor?s reports or 9 months after the end of the audit period. Recommendations: We recommend that policies and procedures be implemented to ensure that the data collection form and the related reporting package be submitted in a timely manner. View of Responsible Officials: Management concurs with this recommendation. See page 43 for Corrective Action Plan.
Finding 2022-002 Federal Programs: All Criteria: The auditee must electronically submit to the Federal Audit Clearinghouse (FAC) the data collection form and the reporting package, including the auditor?s reports. After the data collection form is completed and the reporting package is uploaded by the auditee to the FAC website, certification by the auditee and a signature by the auditor on the auditor statement completes the submission. The auditee must submit the data collection form and the reporting package within the earlier of 30 days after the receipt of the auditor?s reports or 9 months after the end of the audit period. Condition: The data collection form related to the year ended June 30, 2021, was not submitted to the FAC within the earlier of 30 days after the receipt of the auditor?s reports or 9 months after the end of the audit period. Cause: Policies and procedures were not implemented to ensure that the data collection form was completed timely. Effect: Lack of timely submission in the data collection form results in noncompliance with the Uniform Guidance requirements. Questioned Cost: Not applicable Context: The data collection form related to the year ended June 30, 2021, was not submitted to the FAC within the earlier of 30 days after the receipt of the auditor?s reports or 9 months after the end of the audit period. Recommendations: We recommend that policies and procedures be implemented to ensure that the data collection form and the related reporting package be submitted in a timely manner. View of Responsible Officials: Management concurs with this recommendation. See page 43 for Corrective Action Plan.
Finding 2022-002 Federal Programs: All Criteria: The auditee must electronically submit to the Federal Audit Clearinghouse (FAC) the data collection form and the reporting package, including the auditor?s reports. After the data collection form is completed and the reporting package is uploaded by the auditee to the FAC website, certification by the auditee and a signature by the auditor on the auditor statement completes the submission. The auditee must submit the data collection form and the reporting package within the earlier of 30 days after the receipt of the auditor?s reports or 9 months after the end of the audit period. Condition: The data collection form related to the year ended June 30, 2021, was not submitted to the FAC within the earlier of 30 days after the receipt of the auditor?s reports or 9 months after the end of the audit period. Cause: Policies and procedures were not implemented to ensure that the data collection form was completed timely. Effect: Lack of timely submission in the data collection form results in noncompliance with the Uniform Guidance requirements. Questioned Cost: Not applicable Context: The data collection form related to the year ended June 30, 2021, was not submitted to the FAC within the earlier of 30 days after the receipt of the auditor?s reports or 9 months after the end of the audit period. Recommendations: We recommend that policies and procedures be implemented to ensure that the data collection form and the related reporting package be submitted in a timely manner. View of Responsible Officials: Management concurs with this recommendation. See page 43 for Corrective Action Plan.
Finding 2022-002 Federal Programs: All Criteria: The auditee must electronically submit to the Federal Audit Clearinghouse (FAC) the data collection form and the reporting package, including the auditor?s reports. After the data collection form is completed and the reporting package is uploaded by the auditee to the FAC website, certification by the auditee and a signature by the auditor on the auditor statement completes the submission. The auditee must submit the data collection form and the reporting package within the earlier of 30 days after the receipt of the auditor?s reports or 9 months after the end of the audit period. Condition: The data collection form related to the year ended June 30, 2021, was not submitted to the FAC within the earlier of 30 days after the receipt of the auditor?s reports or 9 months after the end of the audit period. Cause: Policies and procedures were not implemented to ensure that the data collection form was completed timely. Effect: Lack of timely submission in the data collection form results in noncompliance with the Uniform Guidance requirements. Questioned Cost: Not applicable Context: The data collection form related to the year ended June 30, 2021, was not submitted to the FAC within the earlier of 30 days after the receipt of the auditor?s reports or 9 months after the end of the audit period. Recommendations: We recommend that policies and procedures be implemented to ensure that the data collection form and the related reporting package be submitted in a timely manner. View of Responsible Officials: Management concurs with this recommendation. See page 43 for Corrective Action Plan.
Finding 2022-002 Federal Programs: All Criteria: The auditee must electronically submit to the Federal Audit Clearinghouse (FAC) the data collection form and the reporting package, including the auditor?s reports. After the data collection form is completed and the reporting package is uploaded by the auditee to the FAC website, certification by the auditee and a signature by the auditor on the auditor statement completes the submission. The auditee must submit the data collection form and the reporting package within the earlier of 30 days after the receipt of the auditor?s reports or 9 months after the end of the audit period. Condition: The data collection form related to the year ended June 30, 2021, was not submitted to the FAC within the earlier of 30 days after the receipt of the auditor?s reports or 9 months after the end of the audit period. Cause: Policies and procedures were not implemented to ensure that the data collection form was completed timely. Effect: Lack of timely submission in the data collection form results in noncompliance with the Uniform Guidance requirements. Questioned Cost: Not applicable Context: The data collection form related to the year ended June 30, 2021, was not submitted to the FAC within the earlier of 30 days after the receipt of the auditor?s reports or 9 months after the end of the audit period. Recommendations: We recommend that policies and procedures be implemented to ensure that the data collection form and the related reporting package be submitted in a timely manner. View of Responsible Officials: Management concurs with this recommendation. See page 43 for Corrective Action Plan.
Finding 2022-002 Federal Programs: All Criteria: The auditee must electronically submit to the Federal Audit Clearinghouse (FAC) the data collection form and the reporting package, including the auditor?s reports. After the data collection form is completed and the reporting package is uploaded by the auditee to the FAC website, certification by the auditee and a signature by the auditor on the auditor statement completes the submission. The auditee must submit the data collection form and the reporting package within the earlier of 30 days after the receipt of the auditor?s reports or 9 months after the end of the audit period. Condition: The data collection form related to the year ended June 30, 2021, was not submitted to the FAC within the earlier of 30 days after the receipt of the auditor?s reports or 9 months after the end of the audit period. Cause: Policies and procedures were not implemented to ensure that the data collection form was completed timely. Effect: Lack of timely submission in the data collection form results in noncompliance with the Uniform Guidance requirements. Questioned Cost: Not applicable Context: The data collection form related to the year ended June 30, 2021, was not submitted to the FAC within the earlier of 30 days after the receipt of the auditor?s reports or 9 months after the end of the audit period. Recommendations: We recommend that policies and procedures be implemented to ensure that the data collection form and the related reporting package be submitted in a timely manner. View of Responsible Officials: Management concurs with this recommendation. See page 43 for Corrective Action Plan.
Finding 2022-002 Federal Programs: All Criteria: The auditee must electronically submit to the Federal Audit Clearinghouse (FAC) the data collection form and the reporting package, including the auditor?s reports. After the data collection form is completed and the reporting package is uploaded by the auditee to the FAC website, certification by the auditee and a signature by the auditor on the auditor statement completes the submission. The auditee must submit the data collection form and the reporting package within the earlier of 30 days after the receipt of the auditor?s reports or 9 months after the end of the audit period. Condition: The data collection form related to the year ended June 30, 2021, was not submitted to the FAC within the earlier of 30 days after the receipt of the auditor?s reports or 9 months after the end of the audit period. Cause: Policies and procedures were not implemented to ensure that the data collection form was completed timely. Effect: Lack of timely submission in the data collection form results in noncompliance with the Uniform Guidance requirements. Questioned Cost: Not applicable Context: The data collection form related to the year ended June 30, 2021, was not submitted to the FAC within the earlier of 30 days after the receipt of the auditor?s reports or 9 months after the end of the audit period. Recommendations: We recommend that policies and procedures be implemented to ensure that the data collection form and the related reporting package be submitted in a timely manner. View of Responsible Officials: Management concurs with this recommendation. See page 43 for Corrective Action Plan.
Finding 2022-002 Federal Programs: All Criteria: The auditee must electronically submit to the Federal Audit Clearinghouse (FAC) the data collection form and the reporting package, including the auditor?s reports. After the data collection form is completed and the reporting package is uploaded by the auditee to the FAC website, certification by the auditee and a signature by the auditor on the auditor statement completes the submission. The auditee must submit the data collection form and the reporting package within the earlier of 30 days after the receipt of the auditor?s reports or 9 months after the end of the audit period. Condition: The data collection form related to the year ended June 30, 2021, was not submitted to the FAC within the earlier of 30 days after the receipt of the auditor?s reports or 9 months after the end of the audit period. Cause: Policies and procedures were not implemented to ensure that the data collection form was completed timely. Effect: Lack of timely submission in the data collection form results in noncompliance with the Uniform Guidance requirements. Questioned Cost: Not applicable Context: The data collection form related to the year ended June 30, 2021, was not submitted to the FAC within the earlier of 30 days after the receipt of the auditor?s reports or 9 months after the end of the audit period. Recommendations: We recommend that policies and procedures be implemented to ensure that the data collection form and the related reporting package be submitted in a timely manner. View of Responsible Officials: Management concurs with this recommendation. See page 43 for Corrective Action Plan.
Finding 2022-002 Federal Programs: All Criteria: The auditee must electronically submit to the Federal Audit Clearinghouse (FAC) the data collection form and the reporting package, including the auditor?s reports. After the data collection form is completed and the reporting package is uploaded by the auditee to the FAC website, certification by the auditee and a signature by the auditor on the auditor statement completes the submission. The auditee must submit the data collection form and the reporting package within the earlier of 30 days after the receipt of the auditor?s reports or 9 months after the end of the audit period. Condition: The data collection form related to the year ended June 30, 2021, was not submitted to the FAC within the earlier of 30 days after the receipt of the auditor?s reports or 9 months after the end of the audit period. Cause: Policies and procedures were not implemented to ensure that the data collection form was completed timely. Effect: Lack of timely submission in the data collection form results in noncompliance with the Uniform Guidance requirements. Questioned Cost: Not applicable Context: The data collection form related to the year ended June 30, 2021, was not submitted to the FAC within the earlier of 30 days after the receipt of the auditor?s reports or 9 months after the end of the audit period. Recommendations: We recommend that policies and procedures be implemented to ensure that the data collection form and the related reporting package be submitted in a timely manner. View of Responsible Officials: Management concurs with this recommendation. See page 43 for Corrective Action Plan.
Finding 2022-002 Federal Programs: All Criteria: The auditee must electronically submit to the Federal Audit Clearinghouse (FAC) the data collection form and the reporting package, including the auditor?s reports. After the data collection form is completed and the reporting package is uploaded by the auditee to the FAC website, certification by the auditee and a signature by the auditor on the auditor statement completes the submission. The auditee must submit the data collection form and the reporting package within the earlier of 30 days after the receipt of the auditor?s reports or 9 months after the end of the audit period. Condition: The data collection form related to the year ended June 30, 2021, was not submitted to the FAC within the earlier of 30 days after the receipt of the auditor?s reports or 9 months after the end of the audit period. Cause: Policies and procedures were not implemented to ensure that the data collection form was completed timely. Effect: Lack of timely submission in the data collection form results in noncompliance with the Uniform Guidance requirements. Questioned Cost: Not applicable Context: The data collection form related to the year ended June 30, 2021, was not submitted to the FAC within the earlier of 30 days after the receipt of the auditor?s reports or 9 months after the end of the audit period. Recommendations: We recommend that policies and procedures be implemented to ensure that the data collection form and the related reporting package be submitted in a timely manner. View of Responsible Officials: Management concurs with this recommendation. See page 43 for Corrective Action Plan.
Finding 2022-002 Federal Programs: All Criteria: The auditee must electronically submit to the Federal Audit Clearinghouse (FAC) the data collection form and the reporting package, including the auditor?s reports. After the data collection form is completed and the reporting package is uploaded by the auditee to the FAC website, certification by the auditee and a signature by the auditor on the auditor statement completes the submission. The auditee must submit the data collection form and the reporting package within the earlier of 30 days after the receipt of the auditor?s reports or 9 months after the end of the audit period. Condition: The data collection form related to the year ended June 30, 2021, was not submitted to the FAC within the earlier of 30 days after the receipt of the auditor?s reports or 9 months after the end of the audit period. Cause: Policies and procedures were not implemented to ensure that the data collection form was completed timely. Effect: Lack of timely submission in the data collection form results in noncompliance with the Uniform Guidance requirements. Questioned Cost: Not applicable Context: The data collection form related to the year ended June 30, 2021, was not submitted to the FAC within the earlier of 30 days after the receipt of the auditor?s reports or 9 months after the end of the audit period. Recommendations: We recommend that policies and procedures be implemented to ensure that the data collection form and the related reporting package be submitted in a timely manner. View of Responsible Officials: Management concurs with this recommendation. See page 43 for Corrective Action Plan.
Finding 2022-002 Federal Programs: All Criteria: The auditee must electronically submit to the Federal Audit Clearinghouse (FAC) the data collection form and the reporting package, including the auditor?s reports. After the data collection form is completed and the reporting package is uploaded by the auditee to the FAC website, certification by the auditee and a signature by the auditor on the auditor statement completes the submission. The auditee must submit the data collection form and the reporting package within the earlier of 30 days after the receipt of the auditor?s reports or 9 months after the end of the audit period. Condition: The data collection form related to the year ended June 30, 2021, was not submitted to the FAC within the earlier of 30 days after the receipt of the auditor?s reports or 9 months after the end of the audit period. Cause: Policies and procedures were not implemented to ensure that the data collection form was completed timely. Effect: Lack of timely submission in the data collection form results in noncompliance with the Uniform Guidance requirements. Questioned Cost: Not applicable Context: The data collection form related to the year ended June 30, 2021, was not submitted to the FAC within the earlier of 30 days after the receipt of the auditor?s reports or 9 months after the end of the audit period. Recommendations: We recommend that policies and procedures be implemented to ensure that the data collection form and the related reporting package be submitted in a timely manner. View of Responsible Officials: Management concurs with this recommendation. See page 43 for Corrective Action Plan.
Finding 2022-002 Federal Programs: All Criteria: The auditee must electronically submit to the Federal Audit Clearinghouse (FAC) the data collection form and the reporting package, including the auditor?s reports. After the data collection form is completed and the reporting package is uploaded by the auditee to the FAC website, certification by the auditee and a signature by the auditor on the auditor statement completes the submission. The auditee must submit the data collection form and the reporting package within the earlier of 30 days after the receipt of the auditor?s reports or 9 months after the end of the audit period. Condition: The data collection form related to the year ended June 30, 2021, was not submitted to the FAC within the earlier of 30 days after the receipt of the auditor?s reports or 9 months after the end of the audit period. Cause: Policies and procedures were not implemented to ensure that the data collection form was completed timely. Effect: Lack of timely submission in the data collection form results in noncompliance with the Uniform Guidance requirements. Questioned Cost: Not applicable Context: The data collection form related to the year ended June 30, 2021, was not submitted to the FAC within the earlier of 30 days after the receipt of the auditor?s reports or 9 months after the end of the audit period. Recommendations: We recommend that policies and procedures be implemented to ensure that the data collection form and the related reporting package be submitted in a timely manner. View of Responsible Officials: Management concurs with this recommendation. See page 43 for Corrective Action Plan.