2022-002 ? Preparation of the Schedule of Expenditures of Federal AwardsIdentification of the Federal Program:United States Department of Health and Human ServicesAssistance Listing Numbers:93.650 Accountable Health Communities93.558 Temporary Assistance for Needy Families93.667 Social Services Block Grant93.738 Racial & Ethnic Approaches to Community Health; Program Solely Funded by Public Prevention Health Funds93.044 Special Programs for the Aging, Title III, Part B, Grants for Supportive Services and Senior Centers93.052 National Family Caregiver Support, Title III, Part E93.268 Immunization Cooperative AgreementsUnited States Department of Housing and Urban DevelopmentAssistance Listing Number: 14.218 Community Development Block GrantsUnited States Department of TreasuryAssistance Listing Number: 21.019 Coronavirus Relief FundUnited States Department of Homeland SecurityAssistance Listing Number: 97.024 Emergency Food and ShelterCriteria ? The Code of Federal Regulation (CFR) Section ?200.510(b) states in part: ?The auditee must also prepare a Schedule of Expenditures of Federal Awards for the period covered by the auditee?s financial statements which must include the total Federal awards expended as determined in accordance with ?200.502 `Basis for Determining Federal awards expended?. The schedule must provide total Federal awards expended for each individual Federal program.Condition ? During management?s preparation of the Schedule of Expenditures of Federal Awards (SEFA), the finance team of the Organization uses cost center reports that identify Federal dollars spent throughout the year.The SEFA preparation and review process did not appropriately reflect total Federal Expenditures for the period covered.The SEFA originally prepared by management was reported on the basis of cash received by Federal Programs, instead of the accrual basis of accounting, which is consistent with the presentation of the financial statements. After management adjusted the SEFA to reflect total expenditures of federal awards, the amount on the SEFA decreased by $52,688.Cause: The internal controls established for the review and approval for the SEFA to ensure its completeness and accuracy did not operate as designed.Effect: The SEFA provided for the audit was inaccurate for the reason outlined in the condition section above. Failure to accurately report expenditures and programs on the SEFA result in audit adjustments.Questioned Costs: There are no questioned costs as the items outlined above are internal control related matters and not matters related to the accuracy of the information reported to the awarding agency in the financial reports.Context: The conditions outlined above are based on our testing of the Organization?s major programs and our overall testing of the accuracy of the SEFA. The nature of this finding is detailed in the condition section above.Repeat Finding: This is not a repeat finding.Recommendation: We recommend that the Organization ensure its policies and procedures are followed on a consistent basis. This will ensure that Federal funds are reported accurately on the SEFA.Views of Responsible Officials: The Organization concurs with the finding and the recommendation. The Organization?s corrective action plan is described in Management?s Corrective Action Plan included at page 58 of this reporting package.
Identification of the Federal Program:Governmental Department/Agency:Department of Health and Human Services (HHS),Centers for Medicare & Medicaid ServicesAssistance Listing Number: 93.650Award Number: 1P1CMS331584-05-00Award Year: 5/01/2021 ? 12/31/2022Criteria ? The Code of Federal Regulations 200.403(g) states that for costs to be allowed under Federal awards, they must be adequately documented and there must be sufficient documentation. Additionally, 200.414(f) states that any non-Federal entity that does not have a current negotiated (including provisional) rate, may elect to charge a de minimis rate of 10% of modified total direct costs which may be used indefinitely. No documentation is required to justify the 10% de minimis indirect cost rate.Condition ? During our cash management testing, we noted indirect expenses recognized in April 2022 exceeded the elected de minimis rate of 10%. The additional expense reported was credited subsequent to year end, in July of 2022. This additional expense resulted in an over reporting and reimbursement of expenses in the April 2022.Cause ? Policies and procedures were not adhered to in certain instances to ensure that indirect costs submitted for reimbursement were meeting the appropriate guidelines.Effect ? An ineffective control system related to the charging of indirect costs to federal programs at the elected de minimis amount of 10%. Charging more than the elected 10% de minimis rate is considered noncompliance with Federal regulations and the Organization?s policy.Questioned Costs ? $3,256Context ? BDO obtained the summary of expenses submitted for reimbursement for each month of the grant year, which agreed to the amount reported on the SEFA. Each month, the indirect cost was recalculated to ensure the 10% threshold was being met. The April 2022 direct expenses were $60,381 and the indirect expenses were $9,294. If the 10% rule had been appropriately applied, the April indirect expense would have been $6,038. This resulted in an excess of approximately $3,256 expense submitted in the month of April.Repeat Finding ? This is not a repeat finding.Recommendation - We recommend that the Organization ensure its policies and procedures are followed on a consistent basis.Views of Responsible Officials and Planned Corrective Actions ? The Organization concurs with the finding and the recommendation. The Organization?s corrective action plan is described in Management?s Corrective Action Plan included at page 58 of this reporting package.
2022-004 ? Activities Allowed or Unallowed; Allowable Cost/Cost PrinciplesIdentification of the Federal Program:Governmental Department/Agency:Department of Health and Human Services (HHS),Centers for Medicare & Medicaid ServicesAssistance Listing Number: 93.650Award Number: 1P1CMS331584-05-00Award Year: 5/01/2021 ? 12/31/2022Criteria ? The Code of Federal Regulations 200.403(g) states that for costs to be allowed under Federal awards, they must be adequately documented and there must be sufficient documentation.Condition ? Through testing 12 expense transactions for the allowable costs and period of performance compliance requirements, we noted an expense that was an exception. The expense related to an invoice that was expensed twice, once in July 2021 and a second time in September 2021. The Organization did not adequately reverse this transaction, which resulted in excess costs submitted for reimbursement in September 2021.Cause ? Policies and procedures were not adhered to in certain instances to ensure that costs submitted for reimbursement through the Federal grant were submitted at the correct amounts.Effect ? An ineffective control system related to the charging of costs to federal programs failed to ensure that the amounts charged are for services in the correct amount.Questioned Costs - $144Context ? We sampled 12 items for the AHC program and found 1 exception resulting in an over reimbursement of $144. This is a condition identified per review of the Organization?s compliance with specified requirements using a statistically valid sample.Repeat Finding ? This is not a repeat finding.Recommendation ? We recommend that the Organization continues to review and improve its internal control over allowed and allowable costs to ensure its policies and procedures follows the compliance requirements of Federal regulations.Views of Responsible Officials and Planned Corrective Actions ? The Organization concurs with the finding and the recommendation. The Organization?s corrective action plan is described in Management?s Corrective Action Plan included at page 58 of this reporting package.
Identification of the Federal Program:Governmental Department/Agency:Department of Health and Human Services (HHS),Centers for Medicare & Medicaid ServicesAssistance Listing Number: 93.650Award Number: 1P1CMS331584-05-00Award Year: 5/01/2021 ? 12/31/2022Criteria ? The Code of Federal regulations 200.1 states, `The charges may be reported on a cash or accrual basis, as long as the methodology is disclosed and is consistently applied?. The Organization has reported on an accrual basis, which is consistent with the audit of the combined financial statements, reported under US GAAP.Condition ? Through testing 12 expense transactions for the allowable costs and period of performance compliance requirements, we noted an expense that was an exception. The expense related to an invoice that was reported in the wrong period. The expense was recorded in July 2021, when it should have been recorded in June 2021. The Organization did not adequately reverse this transaction, which resulted in excess costs submitted for reimbursement in July 2021.Cause ? Policies and procedures were not adhered to in certain instances to ensure that costs submitted for reimbursement through the Federal grant were submitted in the appropriate period.Effect ? An ineffective control system related to the charging of costs to federal programs failed to ensure that the amounts charged are for services in the period reported.Questioned Costs - $221Context ? We sampled 12 items for the AHC program and found 1 exception resulting in an over reimbursement of $221. This is a condition identified per review of the Organization?s compliance with specified requirements using a statistically valid sample.Repeat Finding ? This is not a repeat finding.Recommendation ? We recommend that the Organization continues to review and improve its internal control over allowed and allowable costs to ensure its policies and procedures follows the compliance requirements of Federal regulations.Views of Responsible Officials and Planned Corrective Actions ? The Organization concurs with the finding and the recommendation. The Organization?s corrective action plan is described in Management?s Corrective Action Plan included at page 58 of this reporting package.
2022-002 ? Preparation of the Schedule of Expenditures of Federal AwardsIdentification of the Federal Program:United States Department of Health and Human ServicesAssistance Listing Numbers:93.650 Accountable Health Communities93.558 Temporary Assistance for Needy Families93.667 Social Services Block Grant93.738 Racial & Ethnic Approaches to Community Health; Program Solely Funded by Public Prevention Health Funds93.044 Special Programs for the Aging, Title III, Part B, Grants for Supportive Services and Senior Centers93.052 National Family Caregiver Support, Title III, Part E93.268 Immunization Cooperative AgreementsUnited States Department of Housing and Urban DevelopmentAssistance Listing Number: 14.218 Community Development Block GrantsUnited States Department of TreasuryAssistance Listing Number: 21.019 Coronavirus Relief FundUnited States Department of Homeland SecurityAssistance Listing Number: 97.024 Emergency Food and ShelterCriteria ? The Code of Federal Regulation (CFR) Section ?200.510(b) states in part: ?The auditee must also prepare a Schedule of Expenditures of Federal Awards for the period covered by the auditee?s financial statements which must include the total Federal awards expended as determined in accordance with ?200.502 `Basis for Determining Federal awards expended?. The schedule must provide total Federal awards expended for each individual Federal program.Condition ? During management?s preparation of the Schedule of Expenditures of Federal Awards (SEFA), the finance team of the Organization uses cost center reports that identify Federal dollars spent throughout the year.The SEFA preparation and review process did not appropriately reflect total Federal Expenditures for the period covered.The SEFA originally prepared by management was reported on the basis of cash received by Federal Programs, instead of the accrual basis of accounting, which is consistent with the presentation of the financial statements. After management adjusted the SEFA to reflect total expenditures of federal awards, the amount on the SEFA decreased by $52,688.Cause: The internal controls established for the review and approval for the SEFA to ensure its completeness and accuracy did not operate as designed.Effect: The SEFA provided for the audit was inaccurate for the reason outlined in the condition section above. Failure to accurately report expenditures and programs on the SEFA result in audit adjustments.Questioned Costs: There are no questioned costs as the items outlined above are internal control related matters and not matters related to the accuracy of the information reported to the awarding agency in the financial reports.Context: The conditions outlined above are based on our testing of the Organization?s major programs and our overall testing of the accuracy of the SEFA. The nature of this finding is detailed in the condition section above.Repeat Finding: This is not a repeat finding.Recommendation: We recommend that the Organization ensure its policies and procedures are followed on a consistent basis. This will ensure that Federal funds are reported accurately on the SEFA.Views of Responsible Officials: The Organization concurs with the finding and the recommendation. The Organization?s corrective action plan is described in Management?s Corrective Action Plan included at page 58 of this reporting package.
2022-002 ? Preparation of the Schedule of Expenditures of Federal AwardsIdentification of the Federal Program:United States Department of Health and Human ServicesAssistance Listing Numbers:93.650 Accountable Health Communities93.558 Temporary Assistance for Needy Families93.667 Social Services Block Grant93.738 Racial & Ethnic Approaches to Community Health; Program Solely Funded by Public Prevention Health Funds93.044 Special Programs for the Aging, Title III, Part B, Grants for Supportive Services and Senior Centers93.052 National Family Caregiver Support, Title III, Part E93.268 Immunization Cooperative AgreementsUnited States Department of Housing and Urban DevelopmentAssistance Listing Number: 14.218 Community Development Block GrantsUnited States Department of TreasuryAssistance Listing Number: 21.019 Coronavirus Relief FundUnited States Department of Homeland SecurityAssistance Listing Number: 97.024 Emergency Food and ShelterCriteria ? The Code of Federal Regulation (CFR) Section ?200.510(b) states in part: ?The auditee must also prepare a Schedule of Expenditures of Federal Awards for the period covered by the auditee?s financial statements which must include the total Federal awards expended as determined in accordance with ?200.502 `Basis for Determining Federal awards expended?. The schedule must provide total Federal awards expended for each individual Federal program.Condition ? During management?s preparation of the Schedule of Expenditures of Federal Awards (SEFA), the finance team of the Organization uses cost center reports that identify Federal dollars spent throughout the year.The SEFA preparation and review process did not appropriately reflect total Federal Expenditures for the period covered.The SEFA originally prepared by management was reported on the basis of cash received by Federal Programs, instead of the accrual basis of accounting, which is consistent with the presentation of the financial statements. After management adjusted the SEFA to reflect total expenditures of federal awards, the amount on the SEFA decreased by $52,688.Cause: The internal controls established for the review and approval for the SEFA to ensure its completeness and accuracy did not operate as designed.Effect: The SEFA provided for the audit was inaccurate for the reason outlined in the condition section above. Failure to accurately report expenditures and programs on the SEFA result in audit adjustments.Questioned Costs: There are no questioned costs as the items outlined above are internal control related matters and not matters related to the accuracy of the information reported to the awarding agency in the financial reports.Context: The conditions outlined above are based on our testing of the Organization?s major programs and our overall testing of the accuracy of the SEFA. The nature of this finding is detailed in the condition section above.Repeat Finding: This is not a repeat finding.Recommendation: We recommend that the Organization ensure its policies and procedures are followed on a consistent basis. This will ensure that Federal funds are reported accurately on the SEFA.Views of Responsible Officials: The Organization concurs with the finding and the recommendation. The Organization?s corrective action plan is described in Management?s Corrective Action Plan included at page 58 of this reporting package.
2022-002 ? Preparation of the Schedule of Expenditures of Federal AwardsIdentification of the Federal Program:United States Department of Health and Human ServicesAssistance Listing Numbers:93.650 Accountable Health Communities93.558 Temporary Assistance for Needy Families93.667 Social Services Block Grant93.738 Racial & Ethnic Approaches to Community Health; Program Solely Funded by Public Prevention Health Funds93.044 Special Programs for the Aging, Title III, Part B, Grants for Supportive Services and Senior Centers93.052 National Family Caregiver Support, Title III, Part E93.268 Immunization Cooperative AgreementsUnited States Department of Housing and Urban DevelopmentAssistance Listing Number: 14.218 Community Development Block GrantsUnited States Department of TreasuryAssistance Listing Number: 21.019 Coronavirus Relief FundUnited States Department of Homeland SecurityAssistance Listing Number: 97.024 Emergency Food and ShelterCriteria ? The Code of Federal Regulation (CFR) Section ?200.510(b) states in part: ?The auditee must also prepare a Schedule of Expenditures of Federal Awards for the period covered by the auditee?s financial statements which must include the total Federal awards expended as determined in accordance with ?200.502 `Basis for Determining Federal awards expended?. The schedule must provide total Federal awards expended for each individual Federal program.Condition ? During management?s preparation of the Schedule of Expenditures of Federal Awards (SEFA), the finance team of the Organization uses cost center reports that identify Federal dollars spent throughout the year.The SEFA preparation and review process did not appropriately reflect total Federal Expenditures for the period covered.The SEFA originally prepared by management was reported on the basis of cash received by Federal Programs, instead of the accrual basis of accounting, which is consistent with the presentation of the financial statements. After management adjusted the SEFA to reflect total expenditures of federal awards, the amount on the SEFA decreased by $52,688.Cause: The internal controls established for the review and approval for the SEFA to ensure its completeness and accuracy did not operate as designed.Effect: The SEFA provided for the audit was inaccurate for the reason outlined in the condition section above. Failure to accurately report expenditures and programs on the SEFA result in audit adjustments.Questioned Costs: There are no questioned costs as the items outlined above are internal control related matters and not matters related to the accuracy of the information reported to the awarding agency in the financial reports.Context: The conditions outlined above are based on our testing of the Organization?s major programs and our overall testing of the accuracy of the SEFA. The nature of this finding is detailed in the condition section above.Repeat Finding: This is not a repeat finding.Recommendation: We recommend that the Organization ensure its policies and procedures are followed on a consistent basis. This will ensure that Federal funds are reported accurately on the SEFA.Views of Responsible Officials: The Organization concurs with the finding and the recommendation. The Organization?s corrective action plan is described in Management?s Corrective Action Plan included at page 58 of this reporting package.
2022-002 ? Preparation of the Schedule of Expenditures of Federal AwardsIdentification of the Federal Program:United States Department of Health and Human ServicesAssistance Listing Numbers:93.650 Accountable Health Communities93.558 Temporary Assistance for Needy Families93.667 Social Services Block Grant93.738 Racial & Ethnic Approaches to Community Health; Program Solely Funded by Public Prevention Health Funds93.044 Special Programs for the Aging, Title III, Part B, Grants for Supportive Services and Senior Centers93.052 National Family Caregiver Support, Title III, Part E93.268 Immunization Cooperative AgreementsUnited States Department of Housing and Urban DevelopmentAssistance Listing Number: 14.218 Community Development Block GrantsUnited States Department of TreasuryAssistance Listing Number: 21.019 Coronavirus Relief FundUnited States Department of Homeland SecurityAssistance Listing Number: 97.024 Emergency Food and ShelterCriteria ? The Code of Federal Regulation (CFR) Section ?200.510(b) states in part: ?The auditee must also prepare a Schedule of Expenditures of Federal Awards for the period covered by the auditee?s financial statements which must include the total Federal awards expended as determined in accordance with ?200.502 `Basis for Determining Federal awards expended?. The schedule must provide total Federal awards expended for each individual Federal program.Condition ? During management?s preparation of the Schedule of Expenditures of Federal Awards (SEFA), the finance team of the Organization uses cost center reports that identify Federal dollars spent throughout the year.The SEFA preparation and review process did not appropriately reflect total Federal Expenditures for the period covered.The SEFA originally prepared by management was reported on the basis of cash received by Federal Programs, instead of the accrual basis of accounting, which is consistent with the presentation of the financial statements. After management adjusted the SEFA to reflect total expenditures of federal awards, the amount on the SEFA decreased by $52,688.Cause: The internal controls established for the review and approval for the SEFA to ensure its completeness and accuracy did not operate as designed.Effect: The SEFA provided for the audit was inaccurate for the reason outlined in the condition section above. Failure to accurately report expenditures and programs on the SEFA result in audit adjustments.Questioned Costs: There are no questioned costs as the items outlined above are internal control related matters and not matters related to the accuracy of the information reported to the awarding agency in the financial reports.Context: The conditions outlined above are based on our testing of the Organization?s major programs and our overall testing of the accuracy of the SEFA. The nature of this finding is detailed in the condition section above.Repeat Finding: This is not a repeat finding.Recommendation: We recommend that the Organization ensure its policies and procedures are followed on a consistent basis. This will ensure that Federal funds are reported accurately on the SEFA.Views of Responsible Officials: The Organization concurs with the finding and the recommendation. The Organization?s corrective action plan is described in Management?s Corrective Action Plan included at page 58 of this reporting package.
2022-002 ? Preparation of the Schedule of Expenditures of Federal AwardsIdentification of the Federal Program:United States Department of Health and Human ServicesAssistance Listing Numbers:93.650 Accountable Health Communities93.558 Temporary Assistance for Needy Families93.667 Social Services Block Grant93.738 Racial & Ethnic Approaches to Community Health; Program Solely Funded by Public Prevention Health Funds93.044 Special Programs for the Aging, Title III, Part B, Grants for Supportive Services and Senior Centers93.052 National Family Caregiver Support, Title III, Part E93.268 Immunization Cooperative AgreementsUnited States Department of Housing and Urban DevelopmentAssistance Listing Number: 14.218 Community Development Block GrantsUnited States Department of TreasuryAssistance Listing Number: 21.019 Coronavirus Relief FundUnited States Department of Homeland SecurityAssistance Listing Number: 97.024 Emergency Food and ShelterCriteria ? The Code of Federal Regulation (CFR) Section ?200.510(b) states in part: ?The auditee must also prepare a Schedule of Expenditures of Federal Awards for the period covered by the auditee?s financial statements which must include the total Federal awards expended as determined in accordance with ?200.502 `Basis for Determining Federal awards expended?. The schedule must provide total Federal awards expended for each individual Federal program.Condition ? During management?s preparation of the Schedule of Expenditures of Federal Awards (SEFA), the finance team of the Organization uses cost center reports that identify Federal dollars spent throughout the year.The SEFA preparation and review process did not appropriately reflect total Federal Expenditures for the period covered.The SEFA originally prepared by management was reported on the basis of cash received by Federal Programs, instead of the accrual basis of accounting, which is consistent with the presentation of the financial statements. After management adjusted the SEFA to reflect total expenditures of federal awards, the amount on the SEFA decreased by $52,688.Cause: The internal controls established for the review and approval for the SEFA to ensure its completeness and accuracy did not operate as designed.Effect: The SEFA provided for the audit was inaccurate for the reason outlined in the condition section above. Failure to accurately report expenditures and programs on the SEFA result in audit adjustments.Questioned Costs: There are no questioned costs as the items outlined above are internal control related matters and not matters related to the accuracy of the information reported to the awarding agency in the financial reports.Context: The conditions outlined above are based on our testing of the Organization?s major programs and our overall testing of the accuracy of the SEFA. The nature of this finding is detailed in the condition section above.Repeat Finding: This is not a repeat finding.Recommendation: We recommend that the Organization ensure its policies and procedures are followed on a consistent basis. This will ensure that Federal funds are reported accurately on the SEFA.Views of Responsible Officials: The Organization concurs with the finding and the recommendation. The Organization?s corrective action plan is described in Management?s Corrective Action Plan included at page 58 of this reporting package.
2022-002 ? Preparation of the Schedule of Expenditures of Federal AwardsIdentification of the Federal Program:United States Department of Health and Human ServicesAssistance Listing Numbers:93.650 Accountable Health Communities93.558 Temporary Assistance for Needy Families93.667 Social Services Block Grant93.738 Racial & Ethnic Approaches to Community Health; Program Solely Funded by Public Prevention Health Funds93.044 Special Programs for the Aging, Title III, Part B, Grants for Supportive Services and Senior Centers93.052 National Family Caregiver Support, Title III, Part E93.268 Immunization Cooperative AgreementsUnited States Department of Housing and Urban DevelopmentAssistance Listing Number: 14.218 Community Development Block GrantsUnited States Department of TreasuryAssistance Listing Number: 21.019 Coronavirus Relief FundUnited States Department of Homeland SecurityAssistance Listing Number: 97.024 Emergency Food and ShelterCriteria ? The Code of Federal Regulation (CFR) Section ?200.510(b) states in part: ?The auditee must also prepare a Schedule of Expenditures of Federal Awards for the period covered by the auditee?s financial statements which must include the total Federal awards expended as determined in accordance with ?200.502 `Basis for Determining Federal awards expended?. The schedule must provide total Federal awards expended for each individual Federal program.Condition ? During management?s preparation of the Schedule of Expenditures of Federal Awards (SEFA), the finance team of the Organization uses cost center reports that identify Federal dollars spent throughout the year.The SEFA preparation and review process did not appropriately reflect total Federal Expenditures for the period covered.The SEFA originally prepared by management was reported on the basis of cash received by Federal Programs, instead of the accrual basis of accounting, which is consistent with the presentation of the financial statements. After management adjusted the SEFA to reflect total expenditures of federal awards, the amount on the SEFA decreased by $52,688.Cause: The internal controls established for the review and approval for the SEFA to ensure its completeness and accuracy did not operate as designed.Effect: The SEFA provided for the audit was inaccurate for the reason outlined in the condition section above. Failure to accurately report expenditures and programs on the SEFA result in audit adjustments.Questioned Costs: There are no questioned costs as the items outlined above are internal control related matters and not matters related to the accuracy of the information reported to the awarding agency in the financial reports.Context: The conditions outlined above are based on our testing of the Organization?s major programs and our overall testing of the accuracy of the SEFA. The nature of this finding is detailed in the condition section above.Repeat Finding: This is not a repeat finding.Recommendation: We recommend that the Organization ensure its policies and procedures are followed on a consistent basis. This will ensure that Federal funds are reported accurately on the SEFA.Views of Responsible Officials: The Organization concurs with the finding and the recommendation. The Organization?s corrective action plan is described in Management?s Corrective Action Plan included at page 58 of this reporting package.
2022-002 ? Preparation of the Schedule of Expenditures of Federal AwardsIdentification of the Federal Program:United States Department of Health and Human ServicesAssistance Listing Numbers:93.650 Accountable Health Communities93.558 Temporary Assistance for Needy Families93.667 Social Services Block Grant93.738 Racial & Ethnic Approaches to Community Health; Program Solely Funded by Public Prevention Health Funds93.044 Special Programs for the Aging, Title III, Part B, Grants for Supportive Services and Senior Centers93.052 National Family Caregiver Support, Title III, Part E93.268 Immunization Cooperative AgreementsUnited States Department of Housing and Urban DevelopmentAssistance Listing Number: 14.218 Community Development Block GrantsUnited States Department of TreasuryAssistance Listing Number: 21.019 Coronavirus Relief FundUnited States Department of Homeland SecurityAssistance Listing Number: 97.024 Emergency Food and ShelterCriteria ? The Code of Federal Regulation (CFR) Section ?200.510(b) states in part: ?The auditee must also prepare a Schedule of Expenditures of Federal Awards for the period covered by the auditee?s financial statements which must include the total Federal awards expended as determined in accordance with ?200.502 `Basis for Determining Federal awards expended?. The schedule must provide total Federal awards expended for each individual Federal program.Condition ? During management?s preparation of the Schedule of Expenditures of Federal Awards (SEFA), the finance team of the Organization uses cost center reports that identify Federal dollars spent throughout the year.The SEFA preparation and review process did not appropriately reflect total Federal Expenditures for the period covered.The SEFA originally prepared by management was reported on the basis of cash received by Federal Programs, instead of the accrual basis of accounting, which is consistent with the presentation of the financial statements. After management adjusted the SEFA to reflect total expenditures of federal awards, the amount on the SEFA decreased by $52,688.Cause: The internal controls established for the review and approval for the SEFA to ensure its completeness and accuracy did not operate as designed.Effect: The SEFA provided for the audit was inaccurate for the reason outlined in the condition section above. Failure to accurately report expenditures and programs on the SEFA result in audit adjustments.Questioned Costs: There are no questioned costs as the items outlined above are internal control related matters and not matters related to the accuracy of the information reported to the awarding agency in the financial reports.Context: The conditions outlined above are based on our testing of the Organization?s major programs and our overall testing of the accuracy of the SEFA. The nature of this finding is detailed in the condition section above.Repeat Finding: This is not a repeat finding.Recommendation: We recommend that the Organization ensure its policies and procedures are followed on a consistent basis. This will ensure that Federal funds are reported accurately on the SEFA.Views of Responsible Officials: The Organization concurs with the finding and the recommendation. The Organization?s corrective action plan is described in Management?s Corrective Action Plan included at page 58 of this reporting package.
2022-002 ? Preparation of the Schedule of Expenditures of Federal AwardsIdentification of the Federal Program:United States Department of Health and Human ServicesAssistance Listing Numbers:93.650 Accountable Health Communities93.558 Temporary Assistance for Needy Families93.667 Social Services Block Grant93.738 Racial & Ethnic Approaches to Community Health; Program Solely Funded by Public Prevention Health Funds93.044 Special Programs for the Aging, Title III, Part B, Grants for Supportive Services and Senior Centers93.052 National Family Caregiver Support, Title III, Part E93.268 Immunization Cooperative AgreementsUnited States Department of Housing and Urban DevelopmentAssistance Listing Number: 14.218 Community Development Block GrantsUnited States Department of TreasuryAssistance Listing Number: 21.019 Coronavirus Relief FundUnited States Department of Homeland SecurityAssistance Listing Number: 97.024 Emergency Food and ShelterCriteria ? The Code of Federal Regulation (CFR) Section ?200.510(b) states in part: ?The auditee must also prepare a Schedule of Expenditures of Federal Awards for the period covered by the auditee?s financial statements which must include the total Federal awards expended as determined in accordance with ?200.502 `Basis for Determining Federal awards expended?. The schedule must provide total Federal awards expended for each individual Federal program.Condition ? During management?s preparation of the Schedule of Expenditures of Federal Awards (SEFA), the finance team of the Organization uses cost center reports that identify Federal dollars spent throughout the year.The SEFA preparation and review process did not appropriately reflect total Federal Expenditures for the period covered.The SEFA originally prepared by management was reported on the basis of cash received by Federal Programs, instead of the accrual basis of accounting, which is consistent with the presentation of the financial statements. After management adjusted the SEFA to reflect total expenditures of federal awards, the amount on the SEFA decreased by $52,688.Cause: The internal controls established for the review and approval for the SEFA to ensure its completeness and accuracy did not operate as designed.Effect: The SEFA provided for the audit was inaccurate for the reason outlined in the condition section above. Failure to accurately report expenditures and programs on the SEFA result in audit adjustments.Questioned Costs: There are no questioned costs as the items outlined above are internal control related matters and not matters related to the accuracy of the information reported to the awarding agency in the financial reports.Context: The conditions outlined above are based on our testing of the Organization?s major programs and our overall testing of the accuracy of the SEFA. The nature of this finding is detailed in the condition section above.Repeat Finding: This is not a repeat finding.Recommendation: We recommend that the Organization ensure its policies and procedures are followed on a consistent basis. This will ensure that Federal funds are reported accurately on the SEFA.Views of Responsible Officials: The Organization concurs with the finding and the recommendation. The Organization?s corrective action plan is described in Management?s Corrective Action Plan included at page 58 of this reporting package.
2022-002 ? Preparation of the Schedule of Expenditures of Federal AwardsIdentification of the Federal Program:United States Department of Health and Human ServicesAssistance Listing Numbers:93.650 Accountable Health Communities93.558 Temporary Assistance for Needy Families93.667 Social Services Block Grant93.738 Racial & Ethnic Approaches to Community Health; Program Solely Funded by Public Prevention Health Funds93.044 Special Programs for the Aging, Title III, Part B, Grants for Supportive Services and Senior Centers93.052 National Family Caregiver Support, Title III, Part E93.268 Immunization Cooperative AgreementsUnited States Department of Housing and Urban DevelopmentAssistance Listing Number: 14.218 Community Development Block GrantsUnited States Department of TreasuryAssistance Listing Number: 21.019 Coronavirus Relief FundUnited States Department of Homeland SecurityAssistance Listing Number: 97.024 Emergency Food and ShelterCriteria ? The Code of Federal Regulation (CFR) Section ?200.510(b) states in part: ?The auditee must also prepare a Schedule of Expenditures of Federal Awards for the period covered by the auditee?s financial statements which must include the total Federal awards expended as determined in accordance with ?200.502 `Basis for Determining Federal awards expended?. The schedule must provide total Federal awards expended for each individual Federal program.Condition ? During management?s preparation of the Schedule of Expenditures of Federal Awards (SEFA), the finance team of the Organization uses cost center reports that identify Federal dollars spent throughout the year.The SEFA preparation and review process did not appropriately reflect total Federal Expenditures for the period covered.The SEFA originally prepared by management was reported on the basis of cash received by Federal Programs, instead of the accrual basis of accounting, which is consistent with the presentation of the financial statements. After management adjusted the SEFA to reflect total expenditures of federal awards, the amount on the SEFA decreased by $52,688.Cause: The internal controls established for the review and approval for the SEFA to ensure its completeness and accuracy did not operate as designed.Effect: The SEFA provided for the audit was inaccurate for the reason outlined in the condition section above. Failure to accurately report expenditures and programs on the SEFA result in audit adjustments.Questioned Costs: There are no questioned costs as the items outlined above are internal control related matters and not matters related to the accuracy of the information reported to the awarding agency in the financial reports.Context: The conditions outlined above are based on our testing of the Organization?s major programs and our overall testing of the accuracy of the SEFA. The nature of this finding is detailed in the condition section above.Repeat Finding: This is not a repeat finding.Recommendation: We recommend that the Organization ensure its policies and procedures are followed on a consistent basis. This will ensure that Federal funds are reported accurately on the SEFA.Views of Responsible Officials: The Organization concurs with the finding and the recommendation. The Organization?s corrective action plan is described in Management?s Corrective Action Plan included at page 58 of this reporting package.
2022-002 ? Preparation of the Schedule of Expenditures of Federal AwardsIdentification of the Federal Program:United States Department of Health and Human ServicesAssistance Listing Numbers:93.650 Accountable Health Communities93.558 Temporary Assistance for Needy Families93.667 Social Services Block Grant93.738 Racial & Ethnic Approaches to Community Health; Program Solely Funded by Public Prevention Health Funds93.044 Special Programs for the Aging, Title III, Part B, Grants for Supportive Services and Senior Centers93.052 National Family Caregiver Support, Title III, Part E93.268 Immunization Cooperative AgreementsUnited States Department of Housing and Urban DevelopmentAssistance Listing Number: 14.218 Community Development Block GrantsUnited States Department of TreasuryAssistance Listing Number: 21.019 Coronavirus Relief FundUnited States Department of Homeland SecurityAssistance Listing Number: 97.024 Emergency Food and ShelterCriteria ? The Code of Federal Regulation (CFR) Section ?200.510(b) states in part: ?The auditee must also prepare a Schedule of Expenditures of Federal Awards for the period covered by the auditee?s financial statements which must include the total Federal awards expended as determined in accordance with ?200.502 `Basis for Determining Federal awards expended?. The schedule must provide total Federal awards expended for each individual Federal program.Condition ? During management?s preparation of the Schedule of Expenditures of Federal Awards (SEFA), the finance team of the Organization uses cost center reports that identify Federal dollars spent throughout the year.The SEFA preparation and review process did not appropriately reflect total Federal Expenditures for the period covered.The SEFA originally prepared by management was reported on the basis of cash received by Federal Programs, instead of the accrual basis of accounting, which is consistent with the presentation of the financial statements. After management adjusted the SEFA to reflect total expenditures of federal awards, the amount on the SEFA decreased by $52,688.Cause: The internal controls established for the review and approval for the SEFA to ensure its completeness and accuracy did not operate as designed.Effect: The SEFA provided for the audit was inaccurate for the reason outlined in the condition section above. Failure to accurately report expenditures and programs on the SEFA result in audit adjustments.Questioned Costs: There are no questioned costs as the items outlined above are internal control related matters and not matters related to the accuracy of the information reported to the awarding agency in the financial reports.Context: The conditions outlined above are based on our testing of the Organization?s major programs and our overall testing of the accuracy of the SEFA. The nature of this finding is detailed in the condition section above.Repeat Finding: This is not a repeat finding.Recommendation: We recommend that the Organization ensure its policies and procedures are followed on a consistent basis. This will ensure that Federal funds are reported accurately on the SEFA.Views of Responsible Officials: The Organization concurs with the finding and the recommendation. The Organization?s corrective action plan is described in Management?s Corrective Action Plan included at page 58 of this reporting package.
2022-002 ? Preparation of the Schedule of Expenditures of Federal AwardsIdentification of the Federal Program:United States Department of Health and Human ServicesAssistance Listing Numbers:93.650 Accountable Health Communities93.558 Temporary Assistance for Needy Families93.667 Social Services Block Grant93.738 Racial & Ethnic Approaches to Community Health; Program Solely Funded by Public Prevention Health Funds93.044 Special Programs for the Aging, Title III, Part B, Grants for Supportive Services and Senior Centers93.052 National Family Caregiver Support, Title III, Part E93.268 Immunization Cooperative AgreementsUnited States Department of Housing and Urban DevelopmentAssistance Listing Number: 14.218 Community Development Block GrantsUnited States Department of TreasuryAssistance Listing Number: 21.019 Coronavirus Relief FundUnited States Department of Homeland SecurityAssistance Listing Number: 97.024 Emergency Food and ShelterCriteria ? The Code of Federal Regulation (CFR) Section ?200.510(b) states in part: ?The auditee must also prepare a Schedule of Expenditures of Federal Awards for the period covered by the auditee?s financial statements which must include the total Federal awards expended as determined in accordance with ?200.502 `Basis for Determining Federal awards expended?. The schedule must provide total Federal awards expended for each individual Federal program.Condition ? During management?s preparation of the Schedule of Expenditures of Federal Awards (SEFA), the finance team of the Organization uses cost center reports that identify Federal dollars spent throughout the year.The SEFA preparation and review process did not appropriately reflect total Federal Expenditures for the period covered.The SEFA originally prepared by management was reported on the basis of cash received by Federal Programs, instead of the accrual basis of accounting, which is consistent with the presentation of the financial statements. After management adjusted the SEFA to reflect total expenditures of federal awards, the amount on the SEFA decreased by $52,688.Cause: The internal controls established for the review and approval for the SEFA to ensure its completeness and accuracy did not operate as designed.Effect: The SEFA provided for the audit was inaccurate for the reason outlined in the condition section above. Failure to accurately report expenditures and programs on the SEFA result in audit adjustments.Questioned Costs: There are no questioned costs as the items outlined above are internal control related matters and not matters related to the accuracy of the information reported to the awarding agency in the financial reports.Context: The conditions outlined above are based on our testing of the Organization?s major programs and our overall testing of the accuracy of the SEFA. The nature of this finding is detailed in the condition section above.Repeat Finding: This is not a repeat finding.Recommendation: We recommend that the Organization ensure its policies and procedures are followed on a consistent basis. This will ensure that Federal funds are reported accurately on the SEFA.Views of Responsible Officials: The Organization concurs with the finding and the recommendation. The Organization?s corrective action plan is described in Management?s Corrective Action Plan included at page 58 of this reporting package.
Identification of the Federal Program:Governmental Department/Agency:Department of Health and Human Services (HHS),Centers for Medicare & Medicaid ServicesAssistance Listing Number: 93.650Award Number: 1P1CMS331584-05-00Award Year: 5/01/2021 ? 12/31/2022Criteria ? The Code of Federal Regulations 200.403(g) states that for costs to be allowed under Federal awards, they must be adequately documented and there must be sufficient documentation. Additionally, 200.414(f) states that any non-Federal entity that does not have a current negotiated (including provisional) rate, may elect to charge a de minimis rate of 10% of modified total direct costs which may be used indefinitely. No documentation is required to justify the 10% de minimis indirect cost rate.Condition ? During our cash management testing, we noted indirect expenses recognized in April 2022 exceeded the elected de minimis rate of 10%. The additional expense reported was credited subsequent to year end, in July of 2022. This additional expense resulted in an over reporting and reimbursement of expenses in the April 2022.Cause ? Policies and procedures were not adhered to in certain instances to ensure that indirect costs submitted for reimbursement were meeting the appropriate guidelines.Effect ? An ineffective control system related to the charging of indirect costs to federal programs at the elected de minimis amount of 10%. Charging more than the elected 10% de minimis rate is considered noncompliance with Federal regulations and the Organization?s policy.Questioned Costs ? $3,256Context ? BDO obtained the summary of expenses submitted for reimbursement for each month of the grant year, which agreed to the amount reported on the SEFA. Each month, the indirect cost was recalculated to ensure the 10% threshold was being met. The April 2022 direct expenses were $60,381 and the indirect expenses were $9,294. If the 10% rule had been appropriately applied, the April indirect expense would have been $6,038. This resulted in an excess of approximately $3,256 expense submitted in the month of April.Repeat Finding ? This is not a repeat finding.Recommendation - We recommend that the Organization ensure its policies and procedures are followed on a consistent basis.Views of Responsible Officials and Planned Corrective Actions ? The Organization concurs with the finding and the recommendation. The Organization?s corrective action plan is described in Management?s Corrective Action Plan included at page 58 of this reporting package.
2022-004 ? Activities Allowed or Unallowed; Allowable Cost/Cost PrinciplesIdentification of the Federal Program:Governmental Department/Agency:Department of Health and Human Services (HHS),Centers for Medicare & Medicaid ServicesAssistance Listing Number: 93.650Award Number: 1P1CMS331584-05-00Award Year: 5/01/2021 ? 12/31/2022Criteria ? The Code of Federal Regulations 200.403(g) states that for costs to be allowed under Federal awards, they must be adequately documented and there must be sufficient documentation.Condition ? Through testing 12 expense transactions for the allowable costs and period of performance compliance requirements, we noted an expense that was an exception. The expense related to an invoice that was expensed twice, once in July 2021 and a second time in September 2021. The Organization did not adequately reverse this transaction, which resulted in excess costs submitted for reimbursement in September 2021.Cause ? Policies and procedures were not adhered to in certain instances to ensure that costs submitted for reimbursement through the Federal grant were submitted at the correct amounts.Effect ? An ineffective control system related to the charging of costs to federal programs failed to ensure that the amounts charged are for services in the correct amount.Questioned Costs - $144Context ? We sampled 12 items for the AHC program and found 1 exception resulting in an over reimbursement of $144. This is a condition identified per review of the Organization?s compliance with specified requirements using a statistically valid sample.Repeat Finding ? This is not a repeat finding.Recommendation ? We recommend that the Organization continues to review and improve its internal control over allowed and allowable costs to ensure its policies and procedures follows the compliance requirements of Federal regulations.Views of Responsible Officials and Planned Corrective Actions ? The Organization concurs with the finding and the recommendation. The Organization?s corrective action plan is described in Management?s Corrective Action Plan included at page 58 of this reporting package.
Identification of the Federal Program:Governmental Department/Agency:Department of Health and Human Services (HHS),Centers for Medicare & Medicaid ServicesAssistance Listing Number: 93.650Award Number: 1P1CMS331584-05-00Award Year: 5/01/2021 ? 12/31/2022Criteria ? The Code of Federal regulations 200.1 states, `The charges may be reported on a cash or accrual basis, as long as the methodology is disclosed and is consistently applied?. The Organization has reported on an accrual basis, which is consistent with the audit of the combined financial statements, reported under US GAAP.Condition ? Through testing 12 expense transactions for the allowable costs and period of performance compliance requirements, we noted an expense that was an exception. The expense related to an invoice that was reported in the wrong period. The expense was recorded in July 2021, when it should have been recorded in June 2021. The Organization did not adequately reverse this transaction, which resulted in excess costs submitted for reimbursement in July 2021.Cause ? Policies and procedures were not adhered to in certain instances to ensure that costs submitted for reimbursement through the Federal grant were submitted in the appropriate period.Effect ? An ineffective control system related to the charging of costs to federal programs failed to ensure that the amounts charged are for services in the period reported.Questioned Costs - $221Context ? We sampled 12 items for the AHC program and found 1 exception resulting in an over reimbursement of $221. This is a condition identified per review of the Organization?s compliance with specified requirements using a statistically valid sample.Repeat Finding ? This is not a repeat finding.Recommendation ? We recommend that the Organization continues to review and improve its internal control over allowed and allowable costs to ensure its policies and procedures follows the compliance requirements of Federal regulations.Views of Responsible Officials and Planned Corrective Actions ? The Organization concurs with the finding and the recommendation. The Organization?s corrective action plan is described in Management?s Corrective Action Plan included at page 58 of this reporting package.
2022-002 ? Preparation of the Schedule of Expenditures of Federal AwardsIdentification of the Federal Program:United States Department of Health and Human ServicesAssistance Listing Numbers:93.650 Accountable Health Communities93.558 Temporary Assistance for Needy Families93.667 Social Services Block Grant93.738 Racial & Ethnic Approaches to Community Health; Program Solely Funded by Public Prevention Health Funds93.044 Special Programs for the Aging, Title III, Part B, Grants for Supportive Services and Senior Centers93.052 National Family Caregiver Support, Title III, Part E93.268 Immunization Cooperative AgreementsUnited States Department of Housing and Urban DevelopmentAssistance Listing Number: 14.218 Community Development Block GrantsUnited States Department of TreasuryAssistance Listing Number: 21.019 Coronavirus Relief FundUnited States Department of Homeland SecurityAssistance Listing Number: 97.024 Emergency Food and ShelterCriteria ? The Code of Federal Regulation (CFR) Section ?200.510(b) states in part: ?The auditee must also prepare a Schedule of Expenditures of Federal Awards for the period covered by the auditee?s financial statements which must include the total Federal awards expended as determined in accordance with ?200.502 `Basis for Determining Federal awards expended?. The schedule must provide total Federal awards expended for each individual Federal program.Condition ? During management?s preparation of the Schedule of Expenditures of Federal Awards (SEFA), the finance team of the Organization uses cost center reports that identify Federal dollars spent throughout the year.The SEFA preparation and review process did not appropriately reflect total Federal Expenditures for the period covered.The SEFA originally prepared by management was reported on the basis of cash received by Federal Programs, instead of the accrual basis of accounting, which is consistent with the presentation of the financial statements. After management adjusted the SEFA to reflect total expenditures of federal awards, the amount on the SEFA decreased by $52,688.Cause: The internal controls established for the review and approval for the SEFA to ensure its completeness and accuracy did not operate as designed.Effect: The SEFA provided for the audit was inaccurate for the reason outlined in the condition section above. Failure to accurately report expenditures and programs on the SEFA result in audit adjustments.Questioned Costs: There are no questioned costs as the items outlined above are internal control related matters and not matters related to the accuracy of the information reported to the awarding agency in the financial reports.Context: The conditions outlined above are based on our testing of the Organization?s major programs and our overall testing of the accuracy of the SEFA. The nature of this finding is detailed in the condition section above.Repeat Finding: This is not a repeat finding.Recommendation: We recommend that the Organization ensure its policies and procedures are followed on a consistent basis. This will ensure that Federal funds are reported accurately on the SEFA.Views of Responsible Officials: The Organization concurs with the finding and the recommendation. The Organization?s corrective action plan is described in Management?s Corrective Action Plan included at page 58 of this reporting package.
2022-002 ? Preparation of the Schedule of Expenditures of Federal AwardsIdentification of the Federal Program:United States Department of Health and Human ServicesAssistance Listing Numbers:93.650 Accountable Health Communities93.558 Temporary Assistance for Needy Families93.667 Social Services Block Grant93.738 Racial & Ethnic Approaches to Community Health; Program Solely Funded by Public Prevention Health Funds93.044 Special Programs for the Aging, Title III, Part B, Grants for Supportive Services and Senior Centers93.052 National Family Caregiver Support, Title III, Part E93.268 Immunization Cooperative AgreementsUnited States Department of Housing and Urban DevelopmentAssistance Listing Number: 14.218 Community Development Block GrantsUnited States Department of TreasuryAssistance Listing Number: 21.019 Coronavirus Relief FundUnited States Department of Homeland SecurityAssistance Listing Number: 97.024 Emergency Food and ShelterCriteria ? The Code of Federal Regulation (CFR) Section ?200.510(b) states in part: ?The auditee must also prepare a Schedule of Expenditures of Federal Awards for the period covered by the auditee?s financial statements which must include the total Federal awards expended as determined in accordance with ?200.502 `Basis for Determining Federal awards expended?. The schedule must provide total Federal awards expended for each individual Federal program.Condition ? During management?s preparation of the Schedule of Expenditures of Federal Awards (SEFA), the finance team of the Organization uses cost center reports that identify Federal dollars spent throughout the year.The SEFA preparation and review process did not appropriately reflect total Federal Expenditures for the period covered.The SEFA originally prepared by management was reported on the basis of cash received by Federal Programs, instead of the accrual basis of accounting, which is consistent with the presentation of the financial statements. After management adjusted the SEFA to reflect total expenditures of federal awards, the amount on the SEFA decreased by $52,688.Cause: The internal controls established for the review and approval for the SEFA to ensure its completeness and accuracy did not operate as designed.Effect: The SEFA provided for the audit was inaccurate for the reason outlined in the condition section above. Failure to accurately report expenditures and programs on the SEFA result in audit adjustments.Questioned Costs: There are no questioned costs as the items outlined above are internal control related matters and not matters related to the accuracy of the information reported to the awarding agency in the financial reports.Context: The conditions outlined above are based on our testing of the Organization?s major programs and our overall testing of the accuracy of the SEFA. The nature of this finding is detailed in the condition section above.Repeat Finding: This is not a repeat finding.Recommendation: We recommend that the Organization ensure its policies and procedures are followed on a consistent basis. This will ensure that Federal funds are reported accurately on the SEFA.Views of Responsible Officials: The Organization concurs with the finding and the recommendation. The Organization?s corrective action plan is described in Management?s Corrective Action Plan included at page 58 of this reporting package.
2022-002 ? Preparation of the Schedule of Expenditures of Federal AwardsIdentification of the Federal Program:United States Department of Health and Human ServicesAssistance Listing Numbers:93.650 Accountable Health Communities93.558 Temporary Assistance for Needy Families93.667 Social Services Block Grant93.738 Racial & Ethnic Approaches to Community Health; Program Solely Funded by Public Prevention Health Funds93.044 Special Programs for the Aging, Title III, Part B, Grants for Supportive Services and Senior Centers93.052 National Family Caregiver Support, Title III, Part E93.268 Immunization Cooperative AgreementsUnited States Department of Housing and Urban DevelopmentAssistance Listing Number: 14.218 Community Development Block GrantsUnited States Department of TreasuryAssistance Listing Number: 21.019 Coronavirus Relief FundUnited States Department of Homeland SecurityAssistance Listing Number: 97.024 Emergency Food and ShelterCriteria ? The Code of Federal Regulation (CFR) Section ?200.510(b) states in part: ?The auditee must also prepare a Schedule of Expenditures of Federal Awards for the period covered by the auditee?s financial statements which must include the total Federal awards expended as determined in accordance with ?200.502 `Basis for Determining Federal awards expended?. The schedule must provide total Federal awards expended for each individual Federal program.Condition ? During management?s preparation of the Schedule of Expenditures of Federal Awards (SEFA), the finance team of the Organization uses cost center reports that identify Federal dollars spent throughout the year.The SEFA preparation and review process did not appropriately reflect total Federal Expenditures for the period covered.The SEFA originally prepared by management was reported on the basis of cash received by Federal Programs, instead of the accrual basis of accounting, which is consistent with the presentation of the financial statements. After management adjusted the SEFA to reflect total expenditures of federal awards, the amount on the SEFA decreased by $52,688.Cause: The internal controls established for the review and approval for the SEFA to ensure its completeness and accuracy did not operate as designed.Effect: The SEFA provided for the audit was inaccurate for the reason outlined in the condition section above. Failure to accurately report expenditures and programs on the SEFA result in audit adjustments.Questioned Costs: There are no questioned costs as the items outlined above are internal control related matters and not matters related to the accuracy of the information reported to the awarding agency in the financial reports.Context: The conditions outlined above are based on our testing of the Organization?s major programs and our overall testing of the accuracy of the SEFA. The nature of this finding is detailed in the condition section above.Repeat Finding: This is not a repeat finding.Recommendation: We recommend that the Organization ensure its policies and procedures are followed on a consistent basis. This will ensure that Federal funds are reported accurately on the SEFA.Views of Responsible Officials: The Organization concurs with the finding and the recommendation. The Organization?s corrective action plan is described in Management?s Corrective Action Plan included at page 58 of this reporting package.
2022-002 ? Preparation of the Schedule of Expenditures of Federal AwardsIdentification of the Federal Program:United States Department of Health and Human ServicesAssistance Listing Numbers:93.650 Accountable Health Communities93.558 Temporary Assistance for Needy Families93.667 Social Services Block Grant93.738 Racial & Ethnic Approaches to Community Health; Program Solely Funded by Public Prevention Health Funds93.044 Special Programs for the Aging, Title III, Part B, Grants for Supportive Services and Senior Centers93.052 National Family Caregiver Support, Title III, Part E93.268 Immunization Cooperative AgreementsUnited States Department of Housing and Urban DevelopmentAssistance Listing Number: 14.218 Community Development Block GrantsUnited States Department of TreasuryAssistance Listing Number: 21.019 Coronavirus Relief FundUnited States Department of Homeland SecurityAssistance Listing Number: 97.024 Emergency Food and ShelterCriteria ? The Code of Federal Regulation (CFR) Section ?200.510(b) states in part: ?The auditee must also prepare a Schedule of Expenditures of Federal Awards for the period covered by the auditee?s financial statements which must include the total Federal awards expended as determined in accordance with ?200.502 `Basis for Determining Federal awards expended?. The schedule must provide total Federal awards expended for each individual Federal program.Condition ? During management?s preparation of the Schedule of Expenditures of Federal Awards (SEFA), the finance team of the Organization uses cost center reports that identify Federal dollars spent throughout the year.The SEFA preparation and review process did not appropriately reflect total Federal Expenditures for the period covered.The SEFA originally prepared by management was reported on the basis of cash received by Federal Programs, instead of the accrual basis of accounting, which is consistent with the presentation of the financial statements. After management adjusted the SEFA to reflect total expenditures of federal awards, the amount on the SEFA decreased by $52,688.Cause: The internal controls established for the review and approval for the SEFA to ensure its completeness and accuracy did not operate as designed.Effect: The SEFA provided for the audit was inaccurate for the reason outlined in the condition section above. Failure to accurately report expenditures and programs on the SEFA result in audit adjustments.Questioned Costs: There are no questioned costs as the items outlined above are internal control related matters and not matters related to the accuracy of the information reported to the awarding agency in the financial reports.Context: The conditions outlined above are based on our testing of the Organization?s major programs and our overall testing of the accuracy of the SEFA. The nature of this finding is detailed in the condition section above.Repeat Finding: This is not a repeat finding.Recommendation: We recommend that the Organization ensure its policies and procedures are followed on a consistent basis. This will ensure that Federal funds are reported accurately on the SEFA.Views of Responsible Officials: The Organization concurs with the finding and the recommendation. The Organization?s corrective action plan is described in Management?s Corrective Action Plan included at page 58 of this reporting package.
2022-002 ? Preparation of the Schedule of Expenditures of Federal AwardsIdentification of the Federal Program:United States Department of Health and Human ServicesAssistance Listing Numbers:93.650 Accountable Health Communities93.558 Temporary Assistance for Needy Families93.667 Social Services Block Grant93.738 Racial & Ethnic Approaches to Community Health; Program Solely Funded by Public Prevention Health Funds93.044 Special Programs for the Aging, Title III, Part B, Grants for Supportive Services and Senior Centers93.052 National Family Caregiver Support, Title III, Part E93.268 Immunization Cooperative AgreementsUnited States Department of Housing and Urban DevelopmentAssistance Listing Number: 14.218 Community Development Block GrantsUnited States Department of TreasuryAssistance Listing Number: 21.019 Coronavirus Relief FundUnited States Department of Homeland SecurityAssistance Listing Number: 97.024 Emergency Food and ShelterCriteria ? The Code of Federal Regulation (CFR) Section ?200.510(b) states in part: ?The auditee must also prepare a Schedule of Expenditures of Federal Awards for the period covered by the auditee?s financial statements which must include the total Federal awards expended as determined in accordance with ?200.502 `Basis for Determining Federal awards expended?. The schedule must provide total Federal awards expended for each individual Federal program.Condition ? During management?s preparation of the Schedule of Expenditures of Federal Awards (SEFA), the finance team of the Organization uses cost center reports that identify Federal dollars spent throughout the year.The SEFA preparation and review process did not appropriately reflect total Federal Expenditures for the period covered.The SEFA originally prepared by management was reported on the basis of cash received by Federal Programs, instead of the accrual basis of accounting, which is consistent with the presentation of the financial statements. After management adjusted the SEFA to reflect total expenditures of federal awards, the amount on the SEFA decreased by $52,688.Cause: The internal controls established for the review and approval for the SEFA to ensure its completeness and accuracy did not operate as designed.Effect: The SEFA provided for the audit was inaccurate for the reason outlined in the condition section above. Failure to accurately report expenditures and programs on the SEFA result in audit adjustments.Questioned Costs: There are no questioned costs as the items outlined above are internal control related matters and not matters related to the accuracy of the information reported to the awarding agency in the financial reports.Context: The conditions outlined above are based on our testing of the Organization?s major programs and our overall testing of the accuracy of the SEFA. The nature of this finding is detailed in the condition section above.Repeat Finding: This is not a repeat finding.Recommendation: We recommend that the Organization ensure its policies and procedures are followed on a consistent basis. This will ensure that Federal funds are reported accurately on the SEFA.Views of Responsible Officials: The Organization concurs with the finding and the recommendation. The Organization?s corrective action plan is described in Management?s Corrective Action Plan included at page 58 of this reporting package.
2022-002 ? Preparation of the Schedule of Expenditures of Federal AwardsIdentification of the Federal Program:United States Department of Health and Human ServicesAssistance Listing Numbers:93.650 Accountable Health Communities93.558 Temporary Assistance for Needy Families93.667 Social Services Block Grant93.738 Racial & Ethnic Approaches to Community Health; Program Solely Funded by Public Prevention Health Funds93.044 Special Programs for the Aging, Title III, Part B, Grants for Supportive Services and Senior Centers93.052 National Family Caregiver Support, Title III, Part E93.268 Immunization Cooperative AgreementsUnited States Department of Housing and Urban DevelopmentAssistance Listing Number: 14.218 Community Development Block GrantsUnited States Department of TreasuryAssistance Listing Number: 21.019 Coronavirus Relief FundUnited States Department of Homeland SecurityAssistance Listing Number: 97.024 Emergency Food and ShelterCriteria ? The Code of Federal Regulation (CFR) Section ?200.510(b) states in part: ?The auditee must also prepare a Schedule of Expenditures of Federal Awards for the period covered by the auditee?s financial statements which must include the total Federal awards expended as determined in accordance with ?200.502 `Basis for Determining Federal awards expended?. The schedule must provide total Federal awards expended for each individual Federal program.Condition ? During management?s preparation of the Schedule of Expenditures of Federal Awards (SEFA), the finance team of the Organization uses cost center reports that identify Federal dollars spent throughout the year.The SEFA preparation and review process did not appropriately reflect total Federal Expenditures for the period covered.The SEFA originally prepared by management was reported on the basis of cash received by Federal Programs, instead of the accrual basis of accounting, which is consistent with the presentation of the financial statements. After management adjusted the SEFA to reflect total expenditures of federal awards, the amount on the SEFA decreased by $52,688.Cause: The internal controls established for the review and approval for the SEFA to ensure its completeness and accuracy did not operate as designed.Effect: The SEFA provided for the audit was inaccurate for the reason outlined in the condition section above. Failure to accurately report expenditures and programs on the SEFA result in audit adjustments.Questioned Costs: There are no questioned costs as the items outlined above are internal control related matters and not matters related to the accuracy of the information reported to the awarding agency in the financial reports.Context: The conditions outlined above are based on our testing of the Organization?s major programs and our overall testing of the accuracy of the SEFA. The nature of this finding is detailed in the condition section above.Repeat Finding: This is not a repeat finding.Recommendation: We recommend that the Organization ensure its policies and procedures are followed on a consistent basis. This will ensure that Federal funds are reported accurately on the SEFA.Views of Responsible Officials: The Organization concurs with the finding and the recommendation. The Organization?s corrective action plan is described in Management?s Corrective Action Plan included at page 58 of this reporting package.
2022-002 ? Preparation of the Schedule of Expenditures of Federal AwardsIdentification of the Federal Program:United States Department of Health and Human ServicesAssistance Listing Numbers:93.650 Accountable Health Communities93.558 Temporary Assistance for Needy Families93.667 Social Services Block Grant93.738 Racial & Ethnic Approaches to Community Health; Program Solely Funded by Public Prevention Health Funds93.044 Special Programs for the Aging, Title III, Part B, Grants for Supportive Services and Senior Centers93.052 National Family Caregiver Support, Title III, Part E93.268 Immunization Cooperative AgreementsUnited States Department of Housing and Urban DevelopmentAssistance Listing Number: 14.218 Community Development Block GrantsUnited States Department of TreasuryAssistance Listing Number: 21.019 Coronavirus Relief FundUnited States Department of Homeland SecurityAssistance Listing Number: 97.024 Emergency Food and ShelterCriteria ? The Code of Federal Regulation (CFR) Section ?200.510(b) states in part: ?The auditee must also prepare a Schedule of Expenditures of Federal Awards for the period covered by the auditee?s financial statements which must include the total Federal awards expended as determined in accordance with ?200.502 `Basis for Determining Federal awards expended?. The schedule must provide total Federal awards expended for each individual Federal program.Condition ? During management?s preparation of the Schedule of Expenditures of Federal Awards (SEFA), the finance team of the Organization uses cost center reports that identify Federal dollars spent throughout the year.The SEFA preparation and review process did not appropriately reflect total Federal Expenditures for the period covered.The SEFA originally prepared by management was reported on the basis of cash received by Federal Programs, instead of the accrual basis of accounting, which is consistent with the presentation of the financial statements. After management adjusted the SEFA to reflect total expenditures of federal awards, the amount on the SEFA decreased by $52,688.Cause: The internal controls established for the review and approval for the SEFA to ensure its completeness and accuracy did not operate as designed.Effect: The SEFA provided for the audit was inaccurate for the reason outlined in the condition section above. Failure to accurately report expenditures and programs on the SEFA result in audit adjustments.Questioned Costs: There are no questioned costs as the items outlined above are internal control related matters and not matters related to the accuracy of the information reported to the awarding agency in the financial reports.Context: The conditions outlined above are based on our testing of the Organization?s major programs and our overall testing of the accuracy of the SEFA. The nature of this finding is detailed in the condition section above.Repeat Finding: This is not a repeat finding.Recommendation: We recommend that the Organization ensure its policies and procedures are followed on a consistent basis. This will ensure that Federal funds are reported accurately on the SEFA.Views of Responsible Officials: The Organization concurs with the finding and the recommendation. The Organization?s corrective action plan is described in Management?s Corrective Action Plan included at page 58 of this reporting package.
2022-002 ? Preparation of the Schedule of Expenditures of Federal AwardsIdentification of the Federal Program:United States Department of Health and Human ServicesAssistance Listing Numbers:93.650 Accountable Health Communities93.558 Temporary Assistance for Needy Families93.667 Social Services Block Grant93.738 Racial & Ethnic Approaches to Community Health; Program Solely Funded by Public Prevention Health Funds93.044 Special Programs for the Aging, Title III, Part B, Grants for Supportive Services and Senior Centers93.052 National Family Caregiver Support, Title III, Part E93.268 Immunization Cooperative AgreementsUnited States Department of Housing and Urban DevelopmentAssistance Listing Number: 14.218 Community Development Block GrantsUnited States Department of TreasuryAssistance Listing Number: 21.019 Coronavirus Relief FundUnited States Department of Homeland SecurityAssistance Listing Number: 97.024 Emergency Food and ShelterCriteria ? The Code of Federal Regulation (CFR) Section ?200.510(b) states in part: ?The auditee must also prepare a Schedule of Expenditures of Federal Awards for the period covered by the auditee?s financial statements which must include the total Federal awards expended as determined in accordance with ?200.502 `Basis for Determining Federal awards expended?. The schedule must provide total Federal awards expended for each individual Federal program.Condition ? During management?s preparation of the Schedule of Expenditures of Federal Awards (SEFA), the finance team of the Organization uses cost center reports that identify Federal dollars spent throughout the year.The SEFA preparation and review process did not appropriately reflect total Federal Expenditures for the period covered.The SEFA originally prepared by management was reported on the basis of cash received by Federal Programs, instead of the accrual basis of accounting, which is consistent with the presentation of the financial statements. After management adjusted the SEFA to reflect total expenditures of federal awards, the amount on the SEFA decreased by $52,688.Cause: The internal controls established for the review and approval for the SEFA to ensure its completeness and accuracy did not operate as designed.Effect: The SEFA provided for the audit was inaccurate for the reason outlined in the condition section above. Failure to accurately report expenditures and programs on the SEFA result in audit adjustments.Questioned Costs: There are no questioned costs as the items outlined above are internal control related matters and not matters related to the accuracy of the information reported to the awarding agency in the financial reports.Context: The conditions outlined above are based on our testing of the Organization?s major programs and our overall testing of the accuracy of the SEFA. The nature of this finding is detailed in the condition section above.Repeat Finding: This is not a repeat finding.Recommendation: We recommend that the Organization ensure its policies and procedures are followed on a consistent basis. This will ensure that Federal funds are reported accurately on the SEFA.Views of Responsible Officials: The Organization concurs with the finding and the recommendation. The Organization?s corrective action plan is described in Management?s Corrective Action Plan included at page 58 of this reporting package.
2022-002 ? Preparation of the Schedule of Expenditures of Federal AwardsIdentification of the Federal Program:United States Department of Health and Human ServicesAssistance Listing Numbers:93.650 Accountable Health Communities93.558 Temporary Assistance for Needy Families93.667 Social Services Block Grant93.738 Racial & Ethnic Approaches to Community Health; Program Solely Funded by Public Prevention Health Funds93.044 Special Programs for the Aging, Title III, Part B, Grants for Supportive Services and Senior Centers93.052 National Family Caregiver Support, Title III, Part E93.268 Immunization Cooperative AgreementsUnited States Department of Housing and Urban DevelopmentAssistance Listing Number: 14.218 Community Development Block GrantsUnited States Department of TreasuryAssistance Listing Number: 21.019 Coronavirus Relief FundUnited States Department of Homeland SecurityAssistance Listing Number: 97.024 Emergency Food and ShelterCriteria ? The Code of Federal Regulation (CFR) Section ?200.510(b) states in part: ?The auditee must also prepare a Schedule of Expenditures of Federal Awards for the period covered by the auditee?s financial statements which must include the total Federal awards expended as determined in accordance with ?200.502 `Basis for Determining Federal awards expended?. The schedule must provide total Federal awards expended for each individual Federal program.Condition ? During management?s preparation of the Schedule of Expenditures of Federal Awards (SEFA), the finance team of the Organization uses cost center reports that identify Federal dollars spent throughout the year.The SEFA preparation and review process did not appropriately reflect total Federal Expenditures for the period covered.The SEFA originally prepared by management was reported on the basis of cash received by Federal Programs, instead of the accrual basis of accounting, which is consistent with the presentation of the financial statements. After management adjusted the SEFA to reflect total expenditures of federal awards, the amount on the SEFA decreased by $52,688.Cause: The internal controls established for the review and approval for the SEFA to ensure its completeness and accuracy did not operate as designed.Effect: The SEFA provided for the audit was inaccurate for the reason outlined in the condition section above. Failure to accurately report expenditures and programs on the SEFA result in audit adjustments.Questioned Costs: There are no questioned costs as the items outlined above are internal control related matters and not matters related to the accuracy of the information reported to the awarding agency in the financial reports.Context: The conditions outlined above are based on our testing of the Organization?s major programs and our overall testing of the accuracy of the SEFA. The nature of this finding is detailed in the condition section above.Repeat Finding: This is not a repeat finding.Recommendation: We recommend that the Organization ensure its policies and procedures are followed on a consistent basis. This will ensure that Federal funds are reported accurately on the SEFA.Views of Responsible Officials: The Organization concurs with the finding and the recommendation. The Organization?s corrective action plan is described in Management?s Corrective Action Plan included at page 58 of this reporting package.
2022-002 ? Preparation of the Schedule of Expenditures of Federal AwardsIdentification of the Federal Program:United States Department of Health and Human ServicesAssistance Listing Numbers:93.650 Accountable Health Communities93.558 Temporary Assistance for Needy Families93.667 Social Services Block Grant93.738 Racial & Ethnic Approaches to Community Health; Program Solely Funded by Public Prevention Health Funds93.044 Special Programs for the Aging, Title III, Part B, Grants for Supportive Services and Senior Centers93.052 National Family Caregiver Support, Title III, Part E93.268 Immunization Cooperative AgreementsUnited States Department of Housing and Urban DevelopmentAssistance Listing Number: 14.218 Community Development Block GrantsUnited States Department of TreasuryAssistance Listing Number: 21.019 Coronavirus Relief FundUnited States Department of Homeland SecurityAssistance Listing Number: 97.024 Emergency Food and ShelterCriteria ? The Code of Federal Regulation (CFR) Section ?200.510(b) states in part: ?The auditee must also prepare a Schedule of Expenditures of Federal Awards for the period covered by the auditee?s financial statements which must include the total Federal awards expended as determined in accordance with ?200.502 `Basis for Determining Federal awards expended?. The schedule must provide total Federal awards expended for each individual Federal program.Condition ? During management?s preparation of the Schedule of Expenditures of Federal Awards (SEFA), the finance team of the Organization uses cost center reports that identify Federal dollars spent throughout the year.The SEFA preparation and review process did not appropriately reflect total Federal Expenditures for the period covered.The SEFA originally prepared by management was reported on the basis of cash received by Federal Programs, instead of the accrual basis of accounting, which is consistent with the presentation of the financial statements. After management adjusted the SEFA to reflect total expenditures of federal awards, the amount on the SEFA decreased by $52,688.Cause: The internal controls established for the review and approval for the SEFA to ensure its completeness and accuracy did not operate as designed.Effect: The SEFA provided for the audit was inaccurate for the reason outlined in the condition section above. Failure to accurately report expenditures and programs on the SEFA result in audit adjustments.Questioned Costs: There are no questioned costs as the items outlined above are internal control related matters and not matters related to the accuracy of the information reported to the awarding agency in the financial reports.Context: The conditions outlined above are based on our testing of the Organization?s major programs and our overall testing of the accuracy of the SEFA. The nature of this finding is detailed in the condition section above.Repeat Finding: This is not a repeat finding.Recommendation: We recommend that the Organization ensure its policies and procedures are followed on a consistent basis. This will ensure that Federal funds are reported accurately on the SEFA.Views of Responsible Officials: The Organization concurs with the finding and the recommendation. The Organization?s corrective action plan is described in Management?s Corrective Action Plan included at page 58 of this reporting package.