FAC Explorer

Audit 314226

FY End
2022-12-31
Total Expended
$1.23M
Findings
2
Programs
1
Organization: Sunnyside Presbyterian Homes (VA)
Year: 2022 Accepted: 2023-10-02
Auditor: Cliftonlarsonallen

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
457778 2022-001 Significant Deficiency - L
1034220 2022-001 Significant Deficiency - L

Programs

ALN Program Spent Major Findings
93.498 Provider Relief Fund $1.23M Yes 1

Contacts

Name Title Type
GSAFSD935804 Ken Boward Auditee
5405688200 Timothy Crouch Auditor
No contacts on file

Notes to SEFA

Title: RECONCILIATION BETWEEN AUDITED FINANCIAL STATEMENTS AND SEFA Accounting Policies: BASIS OF PRESENTATION: The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Sunnyside Presbyterian Home under programs of the federal government for the year ended December 31, 2022. The information in this Schedule is presented in accordance with the requirements of 2 CFR Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of Sunnyside Presbyterian Home, it is not intended to and does not present the financial position, changes in net assets, or cash flows of Sunnyside Presbyterian Home. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance for all awards. Under these principles, certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: Y Rate Explanation: The auditee used the de minimis cost rate. The financial statements reflect revenue recognized from the Provider Relief Fund (PRF) of $1,031,623 and $771,869 for the years ended December 31, 2022 and 2021, respectively.The SEFA includes Provider Relief Funds of $1,225,454 that were received in PRF Periods3 and 4 in accordance with the requirements of the compliance supplement for assistancelisting number 93.498.

Finding Details

Finding 2022-001
2022 ? 001 Federal Agency: U.S. Department of Health and Human ServicesFederal Program Name: COVID-19 Provider Relief FundsAssistance Listing Number: 93.498Federal Award Identification Number and Year: Provider Relied Fund Period 3 and 4Award Period: January 1, 2020 through December 31, 2022Type of Finding: Significant Deficiency in Internal Control over ComplianceCriteria or specific requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award requires compliance with reporting since the PRF amounts to be reported on a recipient?s Schedule ofExpenditure of Federal Awards are based on the PRF report.Condition: During our testing, we noted that Sunnyside Presbyterian Home?s internal controls over reporting were not operating effectively.Questioned costs: NoneContext: During our testing, it was noted that the CFO prepares and reviews the reporting submissions.Cause: One person is responsible for preparing and reviewing the portal submission.Effect: There is a possibility for human error within the portal submissions given there is no independent reviewer reviewing the submission.Recommendation: We recommend an independent reviewer review the submissions after they are prepared and prior to submitting.Views of responsible officials: There is no disagreement with the audit finding.
Finding 2022-001
2022 ? 001 Federal Agency: U.S. Department of Health and Human ServicesFederal Program Name: COVID-19 Provider Relief FundsAssistance Listing Number: 93.498Federal Award Identification Number and Year: Provider Relied Fund Period 3 and 4Award Period: January 1, 2020 through December 31, 2022Type of Finding: Significant Deficiency in Internal Control over ComplianceCriteria or specific requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award requires compliance with reporting since the PRF amounts to be reported on a recipient?s Schedule ofExpenditure of Federal Awards are based on the PRF report.Condition: During our testing, we noted that Sunnyside Presbyterian Home?s internal controls over reporting were not operating effectively.Questioned costs: NoneContext: During our testing, it was noted that the CFO prepares and reviews the reporting submissions.Cause: One person is responsible for preparing and reviewing the portal submission.Effect: There is a possibility for human error within the portal submissions given there is no independent reviewer reviewing the submission.Recommendation: We recommend an independent reviewer review the submissions after they are prepared and prior to submitting.Views of responsible officials: There is no disagreement with the audit finding.