Program Information:
Assistance Listing #: 93.210
U.S. Department of Health and Human Services
Tribal Self-Governance Demonstration Program: Planning and Negotiation IHS Compacts/COVID-19 - Testing IHS and Tribal Operated Programs
Award Numbers: 64G940011
Award Periods: 10/1/21-9/30/24
Criteria:
Internal control is a process, effected by an entity’s…[governing body], management and other personnel, designed to provide reasonable assurance regarding the achievement of objectives relating to operations, reporting, and compliance:
(Internal Control – Integrated Framework, Committee of Sponsoring Organizations of the Treadway Commission, © May 2013, p.1)
Condition/Context: During transactional testing, 11 of 16 individually important items (IIIs) were journal entries with no documented review and approval process.
[ ] Compliance Finding [ ] Significant Deficiency [ X ] Material Weakness
Cause: High staff turnover and lack of qualified personnel.
Effect: Without proper supervisor approval, unallowable entries could be posted to the program.
Questioned Costs: None.
Repeat Finding: No.
Recommendation: We recommend the Department to follow their policy and procedures that all journal entries are reviewed and approved by management prior to posting.
View of Responsible Officials and Planned Corrective Action: Management agrees with the finding and has prepared corrective action as detailed in its Corrective Action Plan.
Program Information:
Assistance Listing #: 93.210
U.S. Department of Health and Human Services
Tribal Self-Governance Demonstration Program: Planning and Negotiation IHS Compacts/COVID-19 - Testing IHS and Tribal Operated Programs
Award Numbers: 64G940011
Award Periods: 10/1/21-9/30/24
Criteria:
Internal control is a process, effected by an entity’s…[governing body], management and other personnel, designed to provide reasonable assurance regarding the achievement of objectives relating to operations, reporting, and compliance:
(Internal Control – Integrated Framework, Committee of Sponsoring Organizations of the Treadway Commission, © May 2013, p.1)
Condition/Context: During transactional testing, 11 of 16 individually important items (IIIs) were journal entries with no documented review and approval process.
[ ] Compliance Finding [ ] Significant Deficiency [ X ] Material Weakness
Cause: High staff turnover and lack of qualified personnel.
Effect: Without proper supervisor approval, unallowable entries could be posted to the program.
Questioned Costs: None.
Repeat Finding: No.
Recommendation: We recommend the Department to follow their policy and procedures that all journal entries are reviewed and approved by management prior to posting.
View of Responsible Officials and Planned Corrective Action: Management agrees with the finding and has prepared corrective action as detailed in its Corrective Action Plan.
Program Information:
Assistance Listing #: 93.210
U.S. Department of Health and Human Services
Tribal Self-Governance Demonstration Program: Planning and Negotiation IHS Compacts/COVID-19 - Testing IHS and Tribal Operated Programs
Award Numbers: 64G940011
Award Periods: 10/1/21-9/30/24
Criteria:
The Department must establish and maintain internal controls designed to reasonably ensure compliance with eligibility. The Department must also establish policies and procedures related to eligibility requirements.
Condition/Context: 2 out of 40 samples were missing proof of insurance in the patient’s file, which is a requirement under the Department's eligibility policy.
[ X ] Compliance Finding [ X ] Significant Deficiency [ ] Material Weakness
Cause: There was a lack of record retention and the ability to locate information from prior years.
Effect: Individuals that are not eligible for services may have received services.
Questioned Costs: None.
Repeat Finding: No.
Recommendation: Management should reexamine processes and controls over participant eligibility to ensure all documentation is obtained and retained for all participants, regardless of whether the program staff are familiar with the program participant or not.
View of Responsible Officials and Planned Corrective Action: Management agrees with the finding and has prepared corrective action as detailed in its Corrective Action Plan.
Program Information:
Assistance Listing #: 93.210
U.S. Department of Health and Human Services
Tribal Self-Governance Demonstration Program: Planning and Negotiation IHS Compacts/COVID-19 - Testing IHS and Tribal Operated Programs
Award Numbers: 64G940011
Award Periods: 10/1/21-9/30/24
Criteria:
The Department must establish and maintain internal controls designed to reasonably ensure compliance with eligibility. The Department must also establish policies and procedures related to eligibility requirements.
Condition/Context: 2 out of 40 samples were missing proof of insurance in the patient’s file, which is a requirement under the Department's eligibility policy.
[ X ] Compliance Finding [ X ] Significant Deficiency [ ] Material Weakness
Cause: There was a lack of record retention and the ability to locate information from prior years.
Effect: Individuals that are not eligible for services may have received services.
Questioned Costs: None.
Repeat Finding: No.
Recommendation: Management should reexamine processes and controls over participant eligibility to ensure all documentation is obtained and retained for all participants, regardless of whether the program staff are familiar with the program participant or not.
View of Responsible Officials and Planned Corrective Action: Management agrees with the finding and has prepared corrective action as detailed in its Corrective Action Plan.
Program Information:
Assistance Listing #: 15.022
U.S. Department of the Interior
Tribal Self-Governance/Indian Reservation Roads Program
Award Numbers: GT-OSGT107-10/A16AP00068
Award Periods: 1/1/2011 – 12/31/2023
Criteria:
Internal control is a process, effected by an entity’s…[governing body], management and other personnel, designed to provide reasonable assurance regarding the achievement of objectives relating to operations, reporting, and compliance:
(Internal Control – Integrated Framework, Committee of Sponsoring Organizations of the Treadway Commission, © May 2013, p.1).
Property records must be maintained that include a description of the property, a serial number or other identification number, the source of funding for the property (including the Federal award identification number), who holds title, the acquisition date, cost of the property, percentage of Federal participation in the project costs for the Federal award under which the property was acquired, the location, use and condition of the property, and any ultimate disposition data including the date of disposal and sales price of the property (2 CFR section 200.313(d)(1)).
A physical inventory of the property must be taken and the results reconciled with the property records at least once every 2 years (2 CFR section 200.313(d)(2)).
A control system must be developed to ensure adequate safeguards to prevent loss, damage, or theft of the property. Any loss, damage, or theft must be investigated (2 CFR section 200.313(d)(3)).
Condition/Context: Management completed a physical inventory in 2022-2023, but was not able to provide support showing management review and approval.
[ ] Compliance Finding [ X ] Significant Deficiency [ ] Material Weakness
Cause: Turnover in key personnel, lack of internal controls, and the inability to provide supporting documentation.
Effect: Without review and approval of the physical inventory listing, it is possible the reconciliation to property records may not occur.
Questioned Costs: None.
Repeat Finding: No.
Recommendation: We recommend that physical inventory is taken, that the results are reconciled with the property records at least once every 2 years, and that documentation of this process is stored for review at a later date.
View of Responsible Officials and Planned Corrective Action: Management agrees with the finding and has prepared corrective action as detailed in its Corrective Action Plan.
Program Information:
Assistance Listing #: 15.022
U.S. Department of the Interior
Tribal Self-Governance/Indian Reservation Roads Program
Award Numbers: GT-OSGT107-10/A16AP00068
Award Periods: 1/1/2011 – 12/31/2023
Criteria:
Internal control is a process, effected by an entity’s…[governing body], management and other personnel, designed to provide reasonable assurance regarding the achievement of objectives relating to operations, reporting, and compliance:
(Internal Control – Integrated Framework, Committee of Sponsoring Organizations of the Treadway Commission, © May 2013, p.1).
Property records must be maintained that include a description of the property, a serial number or other identification number, the source of funding for the property (including the Federal award identification number), who holds title, the acquisition date, cost of the property, percentage of Federal participation in the project costs for the Federal award under which the property was acquired, the location, use and condition of the property, and any ultimate disposition data including the date of disposal and sales price of the property (2 CFR section 200.313(d)(1)).
A physical inventory of the property must be taken and the results reconciled with the property records at least once every 2 years (2 CFR section 200.313(d)(2)).
A control system must be developed to ensure adequate safeguards to prevent loss, damage, or theft of the property. Any loss, damage, or theft must be investigated (2 CFR section 200.313(d)(3)).
Condition/Context: Management completed a physical inventory in 2022-2023, but was not able to provide support showing management review and approval.
[ ] Compliance Finding [ X ] Significant Deficiency [ ] Material Weakness
Cause: Turnover in key personnel, lack of internal controls, and the inability to provide supporting documentation.
Effect: Without review and approval of the physical inventory listing, it is possible the reconciliation to property records may not occur.
Questioned Costs: None.
Repeat Finding: No.
Recommendation: We recommend that physical inventory is taken, that the results are reconciled with the property records at least once every 2 years, and that documentation of this process is stored for review at a later date.
View of Responsible Officials and Planned Corrective Action: Management agrees with the finding and has prepared corrective action as detailed in its Corrective Action Plan.
Program Information:
Assistance Listing #: 93.210
U.S. Department of Health and Human Services
Tribal Self-Governance Demonstration Program: Planning and Negotiation IHS Compacts/COVID-19 - Testing IHS and Tribal Operated Programs
Award Numbers: 64G940011
Award Periods: 10/1/21-9/30/24
Criteria:
Internal control is a process, effected by an entity’s…[governing body], management and other personnel, designed to provide reasonable assurance regarding the achievement of objectives relating to operations, reporting, and compliance:
(Internal Control – Integrated Framework, Committee of Sponsoring Organizations of the Treadway Commission, © May 2013, p.1)
Condition/Context: During transactional testing, 11 of 16 individually important items (IIIs) were journal entries with no documented review and approval process.
[ ] Compliance Finding [ ] Significant Deficiency [ X ] Material Weakness
Cause: High staff turnover and lack of qualified personnel.
Effect: Without proper supervisor approval, unallowable entries could be posted to the program.
Questioned Costs: None.
Repeat Finding: No.
Recommendation: We recommend the Department to follow their policy and procedures that all journal entries are reviewed and approved by management prior to posting.
View of Responsible Officials and Planned Corrective Action: Management agrees with the finding and has prepared corrective action as detailed in its Corrective Action Plan.
Program Information:
Assistance Listing #: 93.210
U.S. Department of Health and Human Services
Tribal Self-Governance Demonstration Program: Planning and Negotiation IHS Compacts/COVID-19 - Testing IHS and Tribal Operated Programs
Award Numbers: 64G940011
Award Periods: 10/1/21-9/30/24
Criteria:
Internal control is a process, effected by an entity’s…[governing body], management and other personnel, designed to provide reasonable assurance regarding the achievement of objectives relating to operations, reporting, and compliance:
(Internal Control – Integrated Framework, Committee of Sponsoring Organizations of the Treadway Commission, © May 2013, p.1)
Condition/Context: During transactional testing, 11 of 16 individually important items (IIIs) were journal entries with no documented review and approval process.
[ ] Compliance Finding [ ] Significant Deficiency [ X ] Material Weakness
Cause: High staff turnover and lack of qualified personnel.
Effect: Without proper supervisor approval, unallowable entries could be posted to the program.
Questioned Costs: None.
Repeat Finding: No.
Recommendation: We recommend the Department to follow their policy and procedures that all journal entries are reviewed and approved by management prior to posting.
View of Responsible Officials and Planned Corrective Action: Management agrees with the finding and has prepared corrective action as detailed in its Corrective Action Plan.
Program Information:
Assistance Listing #: 93.210
U.S. Department of Health and Human Services
Tribal Self-Governance Demonstration Program: Planning and Negotiation IHS Compacts/COVID-19 - Testing IHS and Tribal Operated Programs
Award Numbers: 64G940011
Award Periods: 10/1/21-9/30/24
Criteria:
The Department must establish and maintain internal controls designed to reasonably ensure compliance with eligibility. The Department must also establish policies and procedures related to eligibility requirements.
Condition/Context: 2 out of 40 samples were missing proof of insurance in the patient’s file, which is a requirement under the Department's eligibility policy.
[ X ] Compliance Finding [ X ] Significant Deficiency [ ] Material Weakness
Cause: There was a lack of record retention and the ability to locate information from prior years.
Effect: Individuals that are not eligible for services may have received services.
Questioned Costs: None.
Repeat Finding: No.
Recommendation: Management should reexamine processes and controls over participant eligibility to ensure all documentation is obtained and retained for all participants, regardless of whether the program staff are familiar with the program participant or not.
View of Responsible Officials and Planned Corrective Action: Management agrees with the finding and has prepared corrective action as detailed in its Corrective Action Plan.
Program Information:
Assistance Listing #: 93.210
U.S. Department of Health and Human Services
Tribal Self-Governance Demonstration Program: Planning and Negotiation IHS Compacts/COVID-19 - Testing IHS and Tribal Operated Programs
Award Numbers: 64G940011
Award Periods: 10/1/21-9/30/24
Criteria:
The Department must establish and maintain internal controls designed to reasonably ensure compliance with eligibility. The Department must also establish policies and procedures related to eligibility requirements.
Condition/Context: 2 out of 40 samples were missing proof of insurance in the patient’s file, which is a requirement under the Department's eligibility policy.
[ X ] Compliance Finding [ X ] Significant Deficiency [ ] Material Weakness
Cause: There was a lack of record retention and the ability to locate information from prior years.
Effect: Individuals that are not eligible for services may have received services.
Questioned Costs: None.
Repeat Finding: No.
Recommendation: Management should reexamine processes and controls over participant eligibility to ensure all documentation is obtained and retained for all participants, regardless of whether the program staff are familiar with the program participant or not.
View of Responsible Officials and Planned Corrective Action: Management agrees with the finding and has prepared corrective action as detailed in its Corrective Action Plan.
Program Information:
Assistance Listing #: 15.022
U.S. Department of the Interior
Tribal Self-Governance/Indian Reservation Roads Program
Award Numbers: GT-OSGT107-10/A16AP00068
Award Periods: 1/1/2011 – 12/31/2023
Criteria:
Internal control is a process, effected by an entity’s…[governing body], management and other personnel, designed to provide reasonable assurance regarding the achievement of objectives relating to operations, reporting, and compliance:
(Internal Control – Integrated Framework, Committee of Sponsoring Organizations of the Treadway Commission, © May 2013, p.1).
Property records must be maintained that include a description of the property, a serial number or other identification number, the source of funding for the property (including the Federal award identification number), who holds title, the acquisition date, cost of the property, percentage of Federal participation in the project costs for the Federal award under which the property was acquired, the location, use and condition of the property, and any ultimate disposition data including the date of disposal and sales price of the property (2 CFR section 200.313(d)(1)).
A physical inventory of the property must be taken and the results reconciled with the property records at least once every 2 years (2 CFR section 200.313(d)(2)).
A control system must be developed to ensure adequate safeguards to prevent loss, damage, or theft of the property. Any loss, damage, or theft must be investigated (2 CFR section 200.313(d)(3)).
Condition/Context: Management completed a physical inventory in 2022-2023, but was not able to provide support showing management review and approval.
[ ] Compliance Finding [ X ] Significant Deficiency [ ] Material Weakness
Cause: Turnover in key personnel, lack of internal controls, and the inability to provide supporting documentation.
Effect: Without review and approval of the physical inventory listing, it is possible the reconciliation to property records may not occur.
Questioned Costs: None.
Repeat Finding: No.
Recommendation: We recommend that physical inventory is taken, that the results are reconciled with the property records at least once every 2 years, and that documentation of this process is stored for review at a later date.
View of Responsible Officials and Planned Corrective Action: Management agrees with the finding and has prepared corrective action as detailed in its Corrective Action Plan.
Program Information:
Assistance Listing #: 15.022
U.S. Department of the Interior
Tribal Self-Governance/Indian Reservation Roads Program
Award Numbers: GT-OSGT107-10/A16AP00068
Award Periods: 1/1/2011 – 12/31/2023
Criteria:
Internal control is a process, effected by an entity’s…[governing body], management and other personnel, designed to provide reasonable assurance regarding the achievement of objectives relating to operations, reporting, and compliance:
(Internal Control – Integrated Framework, Committee of Sponsoring Organizations of the Treadway Commission, © May 2013, p.1).
Property records must be maintained that include a description of the property, a serial number or other identification number, the source of funding for the property (including the Federal award identification number), who holds title, the acquisition date, cost of the property, percentage of Federal participation in the project costs for the Federal award under which the property was acquired, the location, use and condition of the property, and any ultimate disposition data including the date of disposal and sales price of the property (2 CFR section 200.313(d)(1)).
A physical inventory of the property must be taken and the results reconciled with the property records at least once every 2 years (2 CFR section 200.313(d)(2)).
A control system must be developed to ensure adequate safeguards to prevent loss, damage, or theft of the property. Any loss, damage, or theft must be investigated (2 CFR section 200.313(d)(3)).
Condition/Context: Management completed a physical inventory in 2022-2023, but was not able to provide support showing management review and approval.
[ ] Compliance Finding [ X ] Significant Deficiency [ ] Material Weakness
Cause: Turnover in key personnel, lack of internal controls, and the inability to provide supporting documentation.
Effect: Without review and approval of the physical inventory listing, it is possible the reconciliation to property records may not occur.
Questioned Costs: None.
Repeat Finding: No.
Recommendation: We recommend that physical inventory is taken, that the results are reconciled with the property records at least once every 2 years, and that documentation of this process is stored for review at a later date.
View of Responsible Officials and Planned Corrective Action: Management agrees with the finding and has prepared corrective action as detailed in its Corrective Action Plan.