FAC Explorer

Audit 298294

FY End
2023-06-30
Total Expended
$2.59M
Findings
2
Programs
6
Organization: University of Kansas School of Medicine - Wichita Mpa (KS)
Year: 2023 Accepted: 2024-03-27
Auditor: Regier Carr & Monroe

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
385492 2023-001 Significant Deficiency Yes J
961934 2023-001 Significant Deficiency Yes J

Programs

ALN Program Spent Major Findings
93.917 Hiv Care Formula Grants $475,000 Yes 0
93.918 Grants to Provide Outpatient Early Intervention Services with Respect to Hiv Disease $446,441 Yes 0
93.153 Coordinated Services and Access to Research for Women, Infants, Children, and Youth $382,015 - 0
14.241 Housing Opportunities for Persons with Aids $280,338 - 0
93.498 Provider Relief Fund $126,297 - 0
93.391 Activities to Support State, Tribal, Local and Territorial (stlt) Health Department Response to Public Health Or Healthcare Crises $53,073 - 0

Contacts

Name Title Type
U49EMXEVWPB5 Sheila Norris Auditee
3162932659 Laura Lehmer Auditor
No contacts on file

Notes to SEFA

Title: NOTE A—BASIS OF PRESENTATION Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: University of Kansas School of Medicine-Wichita Medical Practice Association has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of University of Kansas School of Medicine-Wichita Medical Practice Association under programs of the federal government for the year ended June 30, 2023. The information in this Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of University of Kansas School of Medicine-Wichita Medical Practice Association, it is not intended to and does not present the financial position, changes in net assets, or cash flows of University of Kansas School of Medicine-Wichita Medical Practice Association.
Title: NOTE B—SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: University of Kansas School of Medicine-Wichita Medical Practice Association has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance wherein certain types of expenditures are not allowable or are limited as to reimbursement.
Title: NOTE C—INDIRECT COST RATE Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: University of Kansas School of Medicine-Wichita Medical Practice Association has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance University of Kansas School of Medicine-Wichita Medical Practice Association has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance.

Finding Details

Finding 2023-001
Criteria: Program income for the Ryan White programs lacked controls. Program income was not being allocated or tracked separately amongst the Ryan White C and D programs. Condition and Context: All charges generated from the Ryan White programs were going to one fund instead of being separated for each Ryan White program. The 340B revenue was not allocated to Ryan White C. Effect: If the program income is not allocated to the respective Ryan White programs, the related earnings may not be used for respective program expenses. Cause: Program income controls and process were not implemented and routinely performed. Recommendation: Appropriate internal controls over the Ryan White program income should be established and documented. A new fund for each Ryan White program should be maintained to properly track program income within the fund. The 340B revenue should go to the Ryan White C fund. Current Year Status: While management has made multiple improvements to the program income processes, patient payments included in program income for the Ryan White programs lacked control over the allocation of the payments and a finding was issued in the current year. A new fund was established for Ryan White programs, and expenses were tracked through the new funds. All of the 340B revenue was properly allocated to Ryan White C fund.
Finding 2023-001
Criteria: Program income for the Ryan White programs lacked controls. Program income was not being allocated or tracked separately amongst the Ryan White C and D programs. Condition and Context: All charges generated from the Ryan White programs were going to one fund instead of being separated for each Ryan White program. The 340B revenue was not allocated to Ryan White C. Effect: If the program income is not allocated to the respective Ryan White programs, the related earnings may not be used for respective program expenses. Cause: Program income controls and process were not implemented and routinely performed. Recommendation: Appropriate internal controls over the Ryan White program income should be established and documented. A new fund for each Ryan White program should be maintained to properly track program income within the fund. The 340B revenue should go to the Ryan White C fund. Current Year Status: While management has made multiple improvements to the program income processes, patient payments included in program income for the Ryan White programs lacked control over the allocation of the payments and a finding was issued in the current year. A new fund was established for Ryan White programs, and expenses were tracked through the new funds. All of the 340B revenue was properly allocated to Ryan White C fund.