FAC Explorer

Audit 317815

FY End
2023-09-30
Total Expended
$31.42M
Findings
8
Programs
18
Organization: Utah Navajo Health System, Inc. (UT)
Year: 2023 Accepted: 2024-08-23
Auditor: Wipfli LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
485021 2023-001 Significant Deficiency - L
485022 2023-001 Significant Deficiency - L
485023 2023-001 Significant Deficiency - L
485024 2023-001 Significant Deficiency - L
1061463 2023-001 Significant Deficiency - L
1061464 2023-001 Significant Deficiency - L
1061465 2023-001 Significant Deficiency - L
1061466 2023-001 Significant Deficiency - L

Programs

ALN Program Spent Major Findings
93.210 Tribal Self-Governance Program: Ihs Compacts/funding Agreements $5.75M Yes 1
93.527 Affordable Care Act (aca) Grants for New and Expanded Services Under the Health Center Program $3.23M - 0
16.841 Voca Tribal Victim Services Set-Aside Program $2.10M - 0
93.243 Substance Abuse and Mental Health Services_projects of Regional and National Significance $642,945 - 0
93.237 Special Diabetes Program for Indians_diabetes Prevention and Treatment Projects $506,276 - 0
93.788 Opioid Str $379,070 - 0
16.575 Crime Victim Assistance $223,159 - 0
93.224 Consolidated Health Centers (community Health Centers, Migrant Health Centers, Health Care for the Homeless, and Public Housing Primary Care) $183,605 - 0
93.268 Immunization Cooperative Agreements $183,542 - 0
93.496 Family Violence Prevention and Services/culturally Specific Domestic Violence and Sexual Violence Services $150,186 - 0
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $137,714 - 0
93.257 Grants for Education, Prevention, and Early Detection of Radiogenic Cancers and Diseases $106,999 - 0
93.671 Family Violence Prevention and Services/domestic Violence Shelter and Supportive Services $77,585 - 0
93.558 Temporary Assistance for Needy Families $56,724 - 0
93.497 Family Violence Prevention and Services/ Sexual Assault/rape Crisis Services and Supports $38,071 - 0
93.912 Rural Health Care Services Outreach, Rural Health Network Development and Small Health Care Provider Quality Improvement $14,459 - 0
93.592 Family Violence Prevention and Services/discretionary $13,660 - 0
93.069 Public Health Emergency Preparedness $89 - 0

Contacts

Name Title Type
R1A7ANXLJGK3 Andy Evans Auditee
4356780301 Tim Ritter Auditor
No contacts on file

Notes to SEFA

Title: Note 1: General Accounting Policies: Note 2: Basis of Accounting Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance wherein certain types of expenditures are not allowable or are limited as to reimbursement. Pass-through entity identifying numbers are presented where available. De Minimis Rate Used: N Rate Explanation: Note 3: Indirect Cost Rate The Organization has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. The accompanying schedule of expenditures of federal awards (the “Schedule”) includes the federal grant activity of the Utah Navajo Health System, Inc. (the “Organization”) under programs of the federal governments for the year ended September 30, 2023. The information in the schedule is presented in accordance with requirements of the Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards (the “Uniform Guidance”). Because the Schedule presents only a selected portion of the operations of the Organization, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the Organization.
Title: Note 4: Sub-Recipients Accounting Policies: Note 2: Basis of Accounting Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance wherein certain types of expenditures are not allowable or are limited as to reimbursement. Pass-through entity identifying numbers are presented where available. De Minimis Rate Used: N Rate Explanation: Note 3: Indirect Cost Rate The Organization has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. The Organization provided federal awards from the U.S. Department of Justice to Victim Witness Services of Coconino County in the amount of $1,435,368.

Finding Details

Finding 2023-001
Finding 2023-001 Repeat Finding: No Program Name: Tribal Self Governance Program: IHS Compacts/Funding Agreement Assistance Listing Number: 93.210 Federal Agency: U.S. Department of Health and Human Services Questioned Costs: N/A Type of Finding: Noncompliance, Significant Deficiency Compliance Requirement: Reporting Condition: The Organization did not meet its financial reporting obligations under the grant during the year. The Organization did not file the Data Collection Form (SF-SAC) by the due date of June 30, 2024. Criteria: The Organization is required to file the Data Collection Form (SF-SAC) within 30 days of the receipt of the audit or 9 months after year end, whichever is first. Cause: The Data Collection Form was not filed within the required period due to a delay in preparations for the audit. Effect: The Organization was not in compliance with federal regulations. Recommendation: We recommend audit preparations are completed on a timely basis to ensure that the reporting deadline is met. View of Responsible Officials: Management acknowledges the delay in preparation of the audit due to staffing challenges and has since hired additional resources.
Finding 2023-001
Finding 2023-001 Repeat Finding: No Program Name: Tribal Self Governance Program: IHS Compacts/Funding Agreement Assistance Listing Number: 93.210 Federal Agency: U.S. Department of Health and Human Services Questioned Costs: N/A Type of Finding: Noncompliance, Significant Deficiency Compliance Requirement: Reporting Condition: The Organization did not meet its financial reporting obligations under the grant during the year. The Organization did not file the Data Collection Form (SF-SAC) by the due date of June 30, 2024. Criteria: The Organization is required to file the Data Collection Form (SF-SAC) within 30 days of the receipt of the audit or 9 months after year end, whichever is first. Cause: The Data Collection Form was not filed within the required period due to a delay in preparations for the audit. Effect: The Organization was not in compliance with federal regulations. Recommendation: We recommend audit preparations are completed on a timely basis to ensure that the reporting deadline is met. View of Responsible Officials: Management acknowledges the delay in preparation of the audit due to staffing challenges and has since hired additional resources.
Finding 2023-001
Finding 2023-001 Repeat Finding: No Program Name: Tribal Self Governance Program: IHS Compacts/Funding Agreement Assistance Listing Number: 93.210 Federal Agency: U.S. Department of Health and Human Services Questioned Costs: N/A Type of Finding: Noncompliance, Significant Deficiency Compliance Requirement: Reporting Condition: The Organization did not meet its financial reporting obligations under the grant during the year. The Organization did not file the Data Collection Form (SF-SAC) by the due date of June 30, 2024. Criteria: The Organization is required to file the Data Collection Form (SF-SAC) within 30 days of the receipt of the audit or 9 months after year end, whichever is first. Cause: The Data Collection Form was not filed within the required period due to a delay in preparations for the audit. Effect: The Organization was not in compliance with federal regulations. Recommendation: We recommend audit preparations are completed on a timely basis to ensure that the reporting deadline is met. View of Responsible Officials: Management acknowledges the delay in preparation of the audit due to staffing challenges and has since hired additional resources.
Finding 2023-001
Finding 2023-001 Repeat Finding: No Program Name: Tribal Self Governance Program: IHS Compacts/Funding Agreement Assistance Listing Number: 93.210 Federal Agency: U.S. Department of Health and Human Services Questioned Costs: N/A Type of Finding: Noncompliance, Significant Deficiency Compliance Requirement: Reporting Condition: The Organization did not meet its financial reporting obligations under the grant during the year. The Organization did not file the Data Collection Form (SF-SAC) by the due date of June 30, 2024. Criteria: The Organization is required to file the Data Collection Form (SF-SAC) within 30 days of the receipt of the audit or 9 months after year end, whichever is first. Cause: The Data Collection Form was not filed within the required period due to a delay in preparations for the audit. Effect: The Organization was not in compliance with federal regulations. Recommendation: We recommend audit preparations are completed on a timely basis to ensure that the reporting deadline is met. View of Responsible Officials: Management acknowledges the delay in preparation of the audit due to staffing challenges and has since hired additional resources.
Finding 2023-001
Finding 2023-001 Repeat Finding: No Program Name: Tribal Self Governance Program: IHS Compacts/Funding Agreement Assistance Listing Number: 93.210 Federal Agency: U.S. Department of Health and Human Services Questioned Costs: N/A Type of Finding: Noncompliance, Significant Deficiency Compliance Requirement: Reporting Condition: The Organization did not meet its financial reporting obligations under the grant during the year. The Organization did not file the Data Collection Form (SF-SAC) by the due date of June 30, 2024. Criteria: The Organization is required to file the Data Collection Form (SF-SAC) within 30 days of the receipt of the audit or 9 months after year end, whichever is first. Cause: The Data Collection Form was not filed within the required period due to a delay in preparations for the audit. Effect: The Organization was not in compliance with federal regulations. Recommendation: We recommend audit preparations are completed on a timely basis to ensure that the reporting deadline is met. View of Responsible Officials: Management acknowledges the delay in preparation of the audit due to staffing challenges and has since hired additional resources.
Finding 2023-001
Finding 2023-001 Repeat Finding: No Program Name: Tribal Self Governance Program: IHS Compacts/Funding Agreement Assistance Listing Number: 93.210 Federal Agency: U.S. Department of Health and Human Services Questioned Costs: N/A Type of Finding: Noncompliance, Significant Deficiency Compliance Requirement: Reporting Condition: The Organization did not meet its financial reporting obligations under the grant during the year. The Organization did not file the Data Collection Form (SF-SAC) by the due date of June 30, 2024. Criteria: The Organization is required to file the Data Collection Form (SF-SAC) within 30 days of the receipt of the audit or 9 months after year end, whichever is first. Cause: The Data Collection Form was not filed within the required period due to a delay in preparations for the audit. Effect: The Organization was not in compliance with federal regulations. Recommendation: We recommend audit preparations are completed on a timely basis to ensure that the reporting deadline is met. View of Responsible Officials: Management acknowledges the delay in preparation of the audit due to staffing challenges and has since hired additional resources.
Finding 2023-001
Finding 2023-001 Repeat Finding: No Program Name: Tribal Self Governance Program: IHS Compacts/Funding Agreement Assistance Listing Number: 93.210 Federal Agency: U.S. Department of Health and Human Services Questioned Costs: N/A Type of Finding: Noncompliance, Significant Deficiency Compliance Requirement: Reporting Condition: The Organization did not meet its financial reporting obligations under the grant during the year. The Organization did not file the Data Collection Form (SF-SAC) by the due date of June 30, 2024. Criteria: The Organization is required to file the Data Collection Form (SF-SAC) within 30 days of the receipt of the audit or 9 months after year end, whichever is first. Cause: The Data Collection Form was not filed within the required period due to a delay in preparations for the audit. Effect: The Organization was not in compliance with federal regulations. Recommendation: We recommend audit preparations are completed on a timely basis to ensure that the reporting deadline is met. View of Responsible Officials: Management acknowledges the delay in preparation of the audit due to staffing challenges and has since hired additional resources.
Finding 2023-001
Finding 2023-001 Repeat Finding: No Program Name: Tribal Self Governance Program: IHS Compacts/Funding Agreement Assistance Listing Number: 93.210 Federal Agency: U.S. Department of Health and Human Services Questioned Costs: N/A Type of Finding: Noncompliance, Significant Deficiency Compliance Requirement: Reporting Condition: The Organization did not meet its financial reporting obligations under the grant during the year. The Organization did not file the Data Collection Form (SF-SAC) by the due date of June 30, 2024. Criteria: The Organization is required to file the Data Collection Form (SF-SAC) within 30 days of the receipt of the audit or 9 months after year end, whichever is first. Cause: The Data Collection Form was not filed within the required period due to a delay in preparations for the audit. Effect: The Organization was not in compliance with federal regulations. Recommendation: We recommend audit preparations are completed on a timely basis to ensure that the reporting deadline is met. View of Responsible Officials: Management acknowledges the delay in preparation of the audit due to staffing challenges and has since hired additional resources.