FAC Explorer

Audit 24470

FY End
2022-09-30
Total Expended
$68.40M
Findings
10
Programs
18
Organization: Bristol Bay Area Health Corporation and Subsidiary (AK)
Year: 2022 Accepted: 2023-06-29
Auditor: Bdo USA LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
32941 2022-004 Significant Deficiency - AB
32942 2022-004 Significant Deficiency - AB
32943 2022-004 Significant Deficiency - AB
32944 2022-004 Significant Deficiency - AB
32945 2022-004 Significant Deficiency - AB
609383 2022-004 Significant Deficiency - AB
609384 2022-004 Significant Deficiency - AB
609385 2022-004 Significant Deficiency - AB
609386 2022-004 Significant Deficiency - AB
609387 2022-004 Significant Deficiency - AB

Programs

ALN Program Spent Major Findings
93.210 Tribal Self-Governance Program: Ihs Compacts/funding Agreements $2.17M Yes 1
93.527 Affordable Care Act (aca) Grants for New and Expanded Services Under the Health Center Program $2.08M - 0
93.237 Special Diabetes Program for Indians_diabetes Prevention and Treatment Projects $1.21M - 0
93.772 Tribal Public Health Capacity Building and Quality Improvement Umbrella Cooperative Agreement $891,591 - 0
93.224 Consolidated Health Centers (community Health Centers, Migrant Health Centers, Health Care for the Homeless, and Public Housing Primary Care) $726,144 - 0
93.155 Rural Health Research Centers $258,376 - 0
16.575 Crime Victim Assistance $216,587 - 0
93.558 Temporary Assistance for Needy Families $210,187 - 0
93.767 Children's Health Insurance Program $167,474 - 0
10.557 Special Supplemental Nutrition Program for Women, Infants, and Children $165,274 - 0
66.202 Congressionally Mandated Projects $147,173 - 0
93.391 Activities to Support State, Tribal, Local and Territorial (stlt) Health Department Response to Public Health Or Healthcare Crises $81,282 - 0
66.926 Indian Environmental General Assistance Program (gap) $74,757 - 0
84.181 Special Education-Grants for Infants and Families $70,425 - 0
93.800 Organized Approaches to Increase Colorectal Cancer Screening $57,284 - 0
93.284 Injury Prevention Program for American Indians and Alaskan Natives_cooperative Agreements $54,237 - 0
10.760 Water and Waste Disposal Systems for Rural Communities $22,209 - 0
93.301 Small Rural Hospital Improvement Grant Program $11,855 - 0

Contacts

Name Title Type
NL5HNWNUFMK4 William Phillips Auditee
9078433292 Bikky Shrestha Auditor
No contacts on file

Notes to SEFA

Accounting Policies: The accompanying schedule of expenditures of federal awards (the Schedule) includes the federalgrant activity of Bristol Bay Area Health Corporation and Subsidiary under programs of the federalgovernment for the year ended September 30, 2022. The information in this Schedule is presentedin accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, UniformAdministrative Requirements, Cost Principles, and Audit Requirements for Federal Awards(Uniform Guidance). Because the Schedule presents only a selected portion of the operations ofBristol Bay Area Health Corporation and Subsidiary, it is not intended to and does not present thefinancial position, changes in net assets or cash flows of Bristol Bay Area Health Corporation andSubsidiary. Expenditures reported on the Schedule are reported on the accrual basis of accounting. Suchexpenditures are recognized following the cost principles contained in Uniform Guidance, whereincertain types of expenditures are not allowable or are limited as to reimbursement. Negativeamounts shown on the Schedule represented adjustments or credits made in the normal course ofbusiness to amounts reported as expenditures in prior years. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate.

Finding Details

Finding 2022-004
Finding 2022-004 Activities allowed and unallowed / allowable costs ? Significant Deficiency in Internal Control Over Compliance Identification of the federal program ALN 93.210 Tribal Self Governance Program - IHS Compact/Funding Agreements. Award No. 58G950015-21. Criteria or specific requirement Management is responsible to provide reasonable assurance that the costs using federal funds are allowable and in accordance with the types of activities allowed per the compliance supplement. Condition Internal control procedures failed to catch lack of proper support for amounts reported as expenditure for the program based on allocation of amounts in invoices. Cause The finance department experienced heavy turnover during 2022 that resulted in several positions being vacant for most of the year. These staffing shortages resulted in a lack of time for sufficient review. Effect or potential effect The Organization might have been reimbursed for the costs that haven?t been incurred to support grant activities. Questioned Costs $449 Context During our testwork over non-payroll costs charged to the program, we noted 2 out of 40 items selected for testwork that did not have proper supporting documentation. Identification as a repeat finding None. Recommendation Management should review existing processes and controls over review of expenditures and add monitoring procedures to ensure management policies are followed at the Organization. Views of Responsible Official and Planned Corrective Action Management agrees with this finding. Management has hired additional staffs and filled vacancies to ensure internal control procedures for timely review of expenditures.
Finding 2022-004
Finding 2022-004 Activities allowed and unallowed / allowable costs ? Significant Deficiency in Internal Control Over Compliance Identification of the federal program ALN 93.210 Tribal Self Governance Program - IHS Compact/Funding Agreements. Award No. 58G950015-21. Criteria or specific requirement Management is responsible to provide reasonable assurance that the costs using federal funds are allowable and in accordance with the types of activities allowed per the compliance supplement. Condition Internal control procedures failed to catch lack of proper support for amounts reported as expenditure for the program based on allocation of amounts in invoices. Cause The finance department experienced heavy turnover during 2022 that resulted in several positions being vacant for most of the year. These staffing shortages resulted in a lack of time for sufficient review. Effect or potential effect The Organization might have been reimbursed for the costs that haven?t been incurred to support grant activities. Questioned Costs $449 Context During our testwork over non-payroll costs charged to the program, we noted 2 out of 40 items selected for testwork that did not have proper supporting documentation. Identification as a repeat finding None. Recommendation Management should review existing processes and controls over review of expenditures and add monitoring procedures to ensure management policies are followed at the Organization. Views of Responsible Official and Planned Corrective Action Management agrees with this finding. Management has hired additional staffs and filled vacancies to ensure internal control procedures for timely review of expenditures.
Finding 2022-004
Finding 2022-004 Activities allowed and unallowed / allowable costs ? Significant Deficiency in Internal Control Over Compliance Identification of the federal program ALN 93.210 Tribal Self Governance Program - IHS Compact/Funding Agreements. Award No. 58G950015-21. Criteria or specific requirement Management is responsible to provide reasonable assurance that the costs using federal funds are allowable and in accordance with the types of activities allowed per the compliance supplement. Condition Internal control procedures failed to catch lack of proper support for amounts reported as expenditure for the program based on allocation of amounts in invoices. Cause The finance department experienced heavy turnover during 2022 that resulted in several positions being vacant for most of the year. These staffing shortages resulted in a lack of time for sufficient review. Effect or potential effect The Organization might have been reimbursed for the costs that haven?t been incurred to support grant activities. Questioned Costs $449 Context During our testwork over non-payroll costs charged to the program, we noted 2 out of 40 items selected for testwork that did not have proper supporting documentation. Identification as a repeat finding None. Recommendation Management should review existing processes and controls over review of expenditures and add monitoring procedures to ensure management policies are followed at the Organization. Views of Responsible Official and Planned Corrective Action Management agrees with this finding. Management has hired additional staffs and filled vacancies to ensure internal control procedures for timely review of expenditures.
Finding 2022-004
Finding 2022-004 Activities allowed and unallowed / allowable costs ? Significant Deficiency in Internal Control Over Compliance Identification of the federal program ALN 93.210 Tribal Self Governance Program - IHS Compact/Funding Agreements. Award No. 58G950015-21. Criteria or specific requirement Management is responsible to provide reasonable assurance that the costs using federal funds are allowable and in accordance with the types of activities allowed per the compliance supplement. Condition Internal control procedures failed to catch lack of proper support for amounts reported as expenditure for the program based on allocation of amounts in invoices. Cause The finance department experienced heavy turnover during 2022 that resulted in several positions being vacant for most of the year. These staffing shortages resulted in a lack of time for sufficient review. Effect or potential effect The Organization might have been reimbursed for the costs that haven?t been incurred to support grant activities. Questioned Costs $449 Context During our testwork over non-payroll costs charged to the program, we noted 2 out of 40 items selected for testwork that did not have proper supporting documentation. Identification as a repeat finding None. Recommendation Management should review existing processes and controls over review of expenditures and add monitoring procedures to ensure management policies are followed at the Organization. Views of Responsible Official and Planned Corrective Action Management agrees with this finding. Management has hired additional staffs and filled vacancies to ensure internal control procedures for timely review of expenditures.
Finding 2022-004
Finding 2022-004 Activities allowed and unallowed / allowable costs ? Significant Deficiency in Internal Control Over Compliance Identification of the federal program ALN 93.210 Tribal Self Governance Program - IHS Compact/Funding Agreements. Award No. 58G950015-21. Criteria or specific requirement Management is responsible to provide reasonable assurance that the costs using federal funds are allowable and in accordance with the types of activities allowed per the compliance supplement. Condition Internal control procedures failed to catch lack of proper support for amounts reported as expenditure for the program based on allocation of amounts in invoices. Cause The finance department experienced heavy turnover during 2022 that resulted in several positions being vacant for most of the year. These staffing shortages resulted in a lack of time for sufficient review. Effect or potential effect The Organization might have been reimbursed for the costs that haven?t been incurred to support grant activities. Questioned Costs $449 Context During our testwork over non-payroll costs charged to the program, we noted 2 out of 40 items selected for testwork that did not have proper supporting documentation. Identification as a repeat finding None. Recommendation Management should review existing processes and controls over review of expenditures and add monitoring procedures to ensure management policies are followed at the Organization. Views of Responsible Official and Planned Corrective Action Management agrees with this finding. Management has hired additional staffs and filled vacancies to ensure internal control procedures for timely review of expenditures.
Finding 2022-004
Finding 2022-004 Activities allowed and unallowed / allowable costs ? Significant Deficiency in Internal Control Over Compliance Identification of the federal program ALN 93.210 Tribal Self Governance Program - IHS Compact/Funding Agreements. Award No. 58G950015-21. Criteria or specific requirement Management is responsible to provide reasonable assurance that the costs using federal funds are allowable and in accordance with the types of activities allowed per the compliance supplement. Condition Internal control procedures failed to catch lack of proper support for amounts reported as expenditure for the program based on allocation of amounts in invoices. Cause The finance department experienced heavy turnover during 2022 that resulted in several positions being vacant for most of the year. These staffing shortages resulted in a lack of time for sufficient review. Effect or potential effect The Organization might have been reimbursed for the costs that haven?t been incurred to support grant activities. Questioned Costs $449 Context During our testwork over non-payroll costs charged to the program, we noted 2 out of 40 items selected for testwork that did not have proper supporting documentation. Identification as a repeat finding None. Recommendation Management should review existing processes and controls over review of expenditures and add monitoring procedures to ensure management policies are followed at the Organization. Views of Responsible Official and Planned Corrective Action Management agrees with this finding. Management has hired additional staffs and filled vacancies to ensure internal control procedures for timely review of expenditures.
Finding 2022-004
Finding 2022-004 Activities allowed and unallowed / allowable costs ? Significant Deficiency in Internal Control Over Compliance Identification of the federal program ALN 93.210 Tribal Self Governance Program - IHS Compact/Funding Agreements. Award No. 58G950015-21. Criteria or specific requirement Management is responsible to provide reasonable assurance that the costs using federal funds are allowable and in accordance with the types of activities allowed per the compliance supplement. Condition Internal control procedures failed to catch lack of proper support for amounts reported as expenditure for the program based on allocation of amounts in invoices. Cause The finance department experienced heavy turnover during 2022 that resulted in several positions being vacant for most of the year. These staffing shortages resulted in a lack of time for sufficient review. Effect or potential effect The Organization might have been reimbursed for the costs that haven?t been incurred to support grant activities. Questioned Costs $449 Context During our testwork over non-payroll costs charged to the program, we noted 2 out of 40 items selected for testwork that did not have proper supporting documentation. Identification as a repeat finding None. Recommendation Management should review existing processes and controls over review of expenditures and add monitoring procedures to ensure management policies are followed at the Organization. Views of Responsible Official and Planned Corrective Action Management agrees with this finding. Management has hired additional staffs and filled vacancies to ensure internal control procedures for timely review of expenditures.
Finding 2022-004
Finding 2022-004 Activities allowed and unallowed / allowable costs ? Significant Deficiency in Internal Control Over Compliance Identification of the federal program ALN 93.210 Tribal Self Governance Program - IHS Compact/Funding Agreements. Award No. 58G950015-21. Criteria or specific requirement Management is responsible to provide reasonable assurance that the costs using federal funds are allowable and in accordance with the types of activities allowed per the compliance supplement. Condition Internal control procedures failed to catch lack of proper support for amounts reported as expenditure for the program based on allocation of amounts in invoices. Cause The finance department experienced heavy turnover during 2022 that resulted in several positions being vacant for most of the year. These staffing shortages resulted in a lack of time for sufficient review. Effect or potential effect The Organization might have been reimbursed for the costs that haven?t been incurred to support grant activities. Questioned Costs $449 Context During our testwork over non-payroll costs charged to the program, we noted 2 out of 40 items selected for testwork that did not have proper supporting documentation. Identification as a repeat finding None. Recommendation Management should review existing processes and controls over review of expenditures and add monitoring procedures to ensure management policies are followed at the Organization. Views of Responsible Official and Planned Corrective Action Management agrees with this finding. Management has hired additional staffs and filled vacancies to ensure internal control procedures for timely review of expenditures.
Finding 2022-004
Finding 2022-004 Activities allowed and unallowed / allowable costs ? Significant Deficiency in Internal Control Over Compliance Identification of the federal program ALN 93.210 Tribal Self Governance Program - IHS Compact/Funding Agreements. Award No. 58G950015-21. Criteria or specific requirement Management is responsible to provide reasonable assurance that the costs using federal funds are allowable and in accordance with the types of activities allowed per the compliance supplement. Condition Internal control procedures failed to catch lack of proper support for amounts reported as expenditure for the program based on allocation of amounts in invoices. Cause The finance department experienced heavy turnover during 2022 that resulted in several positions being vacant for most of the year. These staffing shortages resulted in a lack of time for sufficient review. Effect or potential effect The Organization might have been reimbursed for the costs that haven?t been incurred to support grant activities. Questioned Costs $449 Context During our testwork over non-payroll costs charged to the program, we noted 2 out of 40 items selected for testwork that did not have proper supporting documentation. Identification as a repeat finding None. Recommendation Management should review existing processes and controls over review of expenditures and add monitoring procedures to ensure management policies are followed at the Organization. Views of Responsible Official and Planned Corrective Action Management agrees with this finding. Management has hired additional staffs and filled vacancies to ensure internal control procedures for timely review of expenditures.
Finding 2022-004
Finding 2022-004 Activities allowed and unallowed / allowable costs ? Significant Deficiency in Internal Control Over Compliance Identification of the federal program ALN 93.210 Tribal Self Governance Program - IHS Compact/Funding Agreements. Award No. 58G950015-21. Criteria or specific requirement Management is responsible to provide reasonable assurance that the costs using federal funds are allowable and in accordance with the types of activities allowed per the compliance supplement. Condition Internal control procedures failed to catch lack of proper support for amounts reported as expenditure for the program based on allocation of amounts in invoices. Cause The finance department experienced heavy turnover during 2022 that resulted in several positions being vacant for most of the year. These staffing shortages resulted in a lack of time for sufficient review. Effect or potential effect The Organization might have been reimbursed for the costs that haven?t been incurred to support grant activities. Questioned Costs $449 Context During our testwork over non-payroll costs charged to the program, we noted 2 out of 40 items selected for testwork that did not have proper supporting documentation. Identification as a repeat finding None. Recommendation Management should review existing processes and controls over review of expenditures and add monitoring procedures to ensure management policies are followed at the Organization. Views of Responsible Official and Planned Corrective Action Management agrees with this finding. Management has hired additional staffs and filled vacancies to ensure internal control procedures for timely review of expenditures.