Audit 312508

Criteria: 2 CFR 200.303(a) establishes that the auditee must establish and maintain effective internal control over the federal award that provides assurance that the Organization is managing the federal award in compliance with federal statutes, regulations, and conditions of the federal award.Condition: The Organization?s final expenditure listing identified as eligible and claimed under the Provider Relief Fund program lacked documentation of its review by a separate individual outside of the preparer. The support for two out of 60 expenditures tested differed in amounts from the amount on the tracking spreadsheet. Three of the 60 invoices did not include evidence of approval for payment.Cause: The Organization did not have an internal control process in place to ensure the review and approval of eligible expenditures that were summarized from the underlying supporting spreadsheets to the final expenditure listing was documented or that amounts reported were correct. The summary spreadsheet was used to claim allowable costs under the federal program.Effect: There is a possibility that ineligible expenditures may be claimed under the program.Questioned Costs: None reported.Context: Summary level testing was performed over certain payroll related expenditures. In addition, a nonstatistical sample of 60 transactions totaling $511,234 out of $1,115,520 were detail tested. Net amounts differed from the support by $10.Repeat Finding from Prior Years: NoRecommendation: We recommend the Organization implement a control process which includes maintaining documentation of the review and approval of the summarized final expenditure listing used to claim the allowable costs under the federal program.Views of Responsible Officials: Management agrees with the finding

Criteria: 2 CFR 200.303(a) establishes that the auditee must establish and maintain effective internal control over the federal award that provides assurance that the Organization is managing the federal award in compliance with federal statutes, regulations, and conditions of the federal award.Condition: The Organization?s special reports submitted to the Department of Health and Human Services were not reviewed and approved by a separate individual outside of the preparer.Cause: The Organization did not have an internal control process in place to ensure review and approval of the reports being submitted to the Department of Health and Human Services (HHS).Effect: There is a possibility that the reports may not be accurately completed.Questioned Costs: None reported.Context: Key line items were tested on the Period 2 and Period 3 special reports submitted to the Department of Health and Human Services. A total of 3 reports were tested, which the 3 reports all lacked appropriate approval.Repeat Finding from Prior Years: NoRecommendation: We recommend the Organization implement a control process which includes approval of required reports to be submitted to the federal agency.Views of Responsible Officials: Management agrees with the finding.

Criteria: 2 CFR 200.303(a) establishes that the auditee must establish and maintain effective internal control over the federal award that provides assurance that the Organization is managing the federal award in compliance with federal statutes, regulations, and conditions of the federal award.Condition: The Organization?s final expenditure listing identified as eligible and claimed under the Provider Relief Fund program lacked documentation of its review by a separate individual outside of the preparer. The support for two out of 60 expenditures tested differed in amounts from the amount on the tracking spreadsheet. Three of the 60 invoices did not include evidence of approval for payment.Cause: The Organization did not have an internal control process in place to ensure the review and approval of eligible expenditures that were summarized from the underlying supporting spreadsheets to the final expenditure listing was documented or that amounts reported were correct. The summary spreadsheet was used to claim allowable costs under the federal program.Effect: There is a possibility that ineligible expenditures may be claimed under the program.Questioned Costs: None reported.Context: Summary level testing was performed over certain payroll related expenditures. In addition, a nonstatistical sample of 60 transactions totaling $511,234 out of $1,115,520 were detail tested. Net amounts differed from the support by $10.Repeat Finding from Prior Years: NoRecommendation: We recommend the Organization implement a control process which includes maintaining documentation of the review and approval of the summarized final expenditure listing used to claim the allowable costs under the federal program.Views of Responsible Officials: Management agrees with the finding

Criteria: 2 CFR 200.303(a) establishes that the auditee must establish and maintain effective internal control over the federal award that provides assurance that the Organization is managing the federal award in compliance with federal statutes, regulations, and conditions of the federal award.Condition: The Organization?s special reports submitted to the Department of Health and Human Services were not reviewed and approved by a separate individual outside of the preparer.Cause: The Organization did not have an internal control process in place to ensure review and approval of the reports being submitted to the Department of Health and Human Services (HHS).Effect: There is a possibility that the reports may not be accurately completed.Questioned Costs: None reported.Context: Key line items were tested on the Period 2 and Period 3 special reports submitted to the Department of Health and Human Services. A total of 3 reports were tested, which the 3 reports all lacked appropriate approval.Repeat Finding from Prior Years: NoRecommendation: We recommend the Organization implement a control process which includes approval of required reports to be submitted to the federal agency.Views of Responsible Officials: Management agrees with the finding.