Audit 349132

Department of Justice Federal Financial Assistance Listing #16.582 Crime Victim Assistance Activities Allowed and Allowable Costs Significant Deficiency in Internal Control over Compliance Department of Health and Human Services Federal Financial Assistance Listing #93.912 Rural Health Care Services Outreach, Rural Health Network Development and Small Health Care Provider Quality Improvement Activities Allowed and Allowable Costs, Period of Performance Significant Deficiency in Internal Control over Compliance 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 entity is managing the federal award in compliance with federal statutes, regulations, and conditions of the federal award. Condition: Our testing over activities allowed and allowable costs and period of performance identified five employee timecards that were not reviewed and approved by an individual other than the employee. Cause: There was a lapse the internal control process which allowed the employees to approve their own timecards in these instances. Effect: The lack of a secondary review of employee timecards could result in improper expenditures being allocated to the federal award. Questioned Costs: None reported. Context: A non-statistical sample of 48 transactions was selected for testing for program 16.582, which accounted for $159,466 of $529,020 of federal program payroll expenditures. One employee timecard was not reviewed and approved by an individual other than the employee. A non-statistical sample of 60 transactions was selected for testing for program 93.912, which accounted for $109,039 of $1,092,627 of federal program payroll expenditures. four employee timecards were not reviewed and approved by an individual other than the employee. Repeat Finding from Prior Year: No Recommendation: We recommend the Organization review and strengthen the controls surrounding employee timecard approvals to ensure that all timecards are reviewed and approved by an individual other than the employee. Views of Responsible Officials: Management agrees with the finding.

Department of Justice Federal Financial Assistance Listing #16.582 Crime Victim Assistance Activities Allowed and Allowable Costs Significant Deficiency in Internal Control over Compliance Department of Health and Human Services Federal Financial Assistance Listing #93.912 Rural Health Care Services Outreach, Rural Health Network Development and Small Health Care Provider Quality Improvement Activities Allowed and Allowable Costs, Period of Performance Significant Deficiency in Internal Control over Compliance 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 entity is managing the federal award in compliance with federal statutes, regulations, and conditions of the federal award. Condition: Our testing over activities allowed and allowable costs and period of performance identified five employee timecards that were not reviewed and approved by an individual other than the employee. Cause: There was a lapse the internal control process which allowed the employees to approve their own timecards in these instances. Effect: The lack of a secondary review of employee timecards could result in improper expenditures being allocated to the federal award. Questioned Costs: None reported. Context: A non-statistical sample of 48 transactions was selected for testing for program 16.582, which accounted for $159,466 of $529,020 of federal program payroll expenditures. One employee timecard was not reviewed and approved by an individual other than the employee. A non-statistical sample of 60 transactions was selected for testing for program 93.912, which accounted for $109,039 of $1,092,627 of federal program payroll expenditures. four employee timecards were not reviewed and approved by an individual other than the employee. Repeat Finding from Prior Year: No Recommendation: We recommend the Organization review and strengthen the controls surrounding employee timecard approvals to ensure that all timecards are reviewed and approved by an individual other than the employee. Views of Responsible Officials: Management agrees with the finding.

Department of Homeland Security Federal Financial Assistance Listing #97.036 Disaster Grants - Public Assistance (Presidentially Declared Disasters) Activities Allowed and Allowable Costs Significant Deficiency in Internal Control over Compliance 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 entity is managing the federal award in compliance with federal statutes, regulations, and conditions of the federal award. Condition: Our testing over activities allowed and allowable costs identified instances where the monthly census data for one of the physical locations included within the calculation of contracted labor related to COVID-19 which includes multiple locations was not able to be agreed directly to monthly census data obtained from the Organization as part of the audit process. Cause: Controls were not in place to ensure that the original monthly census data used in the calculation of contracted labor related to COVID-19 was maintained. Effect: A lack of controls related to the maintenance of the original monthly census data used in the calculation of contracted labor related to COVID-19 resulted in a reasonable possibility that the Organization would not be able to detect and correct noncompliance in a timely manner. Questioned Costs: None reported. Context: A non-statistical sample of eight months out of 36 total months were selected for testing. In four instances, the monthly census data for one location included within the calculation of contracted labor related to COVID-19 which includes multiple locations was not able to be agreed directly to monthly census data obtained from the Organization as part of the audit process. Repeat Finding from Prior Year: No Recommendation: We recommend the Organization review and strengthen the controls surrounding the maintenance of monthly census data used in the calculation of contracted labor related to COVID-19. Views of Responsible Officials: Management agrees with the finding.

Department of Justice Federal Financial Assistance Listing #16.582 Crime Victim Assistance Activities Allowed and Allowable Costs Significant Deficiency in Internal Control over Compliance Department of Health and Human Services Federal Financial Assistance Listing #93.912 Rural Health Care Services Outreach, Rural Health Network Development and Small Health Care Provider Quality Improvement Activities Allowed and Allowable Costs, Period of Performance Significant Deficiency in Internal Control over Compliance 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 entity is managing the federal award in compliance with federal statutes, regulations, and conditions of the federal award. Condition: Our testing over activities allowed and allowable costs and period of performance identified five employee timecards that were not reviewed and approved by an individual other than the employee. Cause: There was a lapse the internal control process which allowed the employees to approve their own timecards in these instances. Effect: The lack of a secondary review of employee timecards could result in improper expenditures being allocated to the federal award. Questioned Costs: None reported. Context: A non-statistical sample of 48 transactions was selected for testing for program 16.582, which accounted for $159,466 of $529,020 of federal program payroll expenditures. One employee timecard was not reviewed and approved by an individual other than the employee. A non-statistical sample of 60 transactions was selected for testing for program 93.912, which accounted for $109,039 of $1,092,627 of federal program payroll expenditures. four employee timecards were not reviewed and approved by an individual other than the employee. Repeat Finding from Prior Year: No Recommendation: We recommend the Organization review and strengthen the controls surrounding employee timecard approvals to ensure that all timecards are reviewed and approved by an individual other than the employee. Views of Responsible Officials: Management agrees with the finding.

Department of Justice Federal Financial Assistance Listing #16.582 Crime Victim Assistance Activities Allowed and Allowable Costs Significant Deficiency in Internal Control over Compliance Department of Health and Human Services Federal Financial Assistance Listing #93.912 Rural Health Care Services Outreach, Rural Health Network Development and Small Health Care Provider Quality Improvement Activities Allowed and Allowable Costs, Period of Performance Significant Deficiency in Internal Control over Compliance 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 entity is managing the federal award in compliance with federal statutes, regulations, and conditions of the federal award. Condition: Our testing over activities allowed and allowable costs and period of performance identified five employee timecards that were not reviewed and approved by an individual other than the employee. Cause: There was a lapse the internal control process which allowed the employees to approve their own timecards in these instances. Effect: The lack of a secondary review of employee timecards could result in improper expenditures being allocated to the federal award. Questioned Costs: None reported. Context: A non-statistical sample of 48 transactions was selected for testing for program 16.582, which accounted for $159,466 of $529,020 of federal program payroll expenditures. One employee timecard was not reviewed and approved by an individual other than the employee. A non-statistical sample of 60 transactions was selected for testing for program 93.912, which accounted for $109,039 of $1,092,627 of federal program payroll expenditures. four employee timecards were not reviewed and approved by an individual other than the employee. Repeat Finding from Prior Year: No Recommendation: We recommend the Organization review and strengthen the controls surrounding employee timecard approvals to ensure that all timecards are reviewed and approved by an individual other than the employee. Views of Responsible Officials: Management agrees with the finding.

Department of Homeland Security Federal Financial Assistance Listing #97.036 Disaster Grants - Public Assistance (Presidentially Declared Disasters) Activities Allowed and Allowable Costs Significant Deficiency in Internal Control over Compliance 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 entity is managing the federal award in compliance with federal statutes, regulations, and conditions of the federal award. Condition: Our testing over activities allowed and allowable costs identified instances where the monthly census data for one of the physical locations included within the calculation of contracted labor related to COVID-19 which includes multiple locations was not able to be agreed directly to monthly census data obtained from the Organization as part of the audit process. Cause: Controls were not in place to ensure that the original monthly census data used in the calculation of contracted labor related to COVID-19 was maintained. Effect: A lack of controls related to the maintenance of the original monthly census data used in the calculation of contracted labor related to COVID-19 resulted in a reasonable possibility that the Organization would not be able to detect and correct noncompliance in a timely manner. Questioned Costs: None reported. Context: A non-statistical sample of eight months out of 36 total months were selected for testing. In four instances, the monthly census data for one location included within the calculation of contracted labor related to COVID-19 which includes multiple locations was not able to be agreed directly to monthly census data obtained from the Organization as part of the audit process. Repeat Finding from Prior Year: No Recommendation: We recommend the Organization review and strengthen the controls surrounding the maintenance of monthly census data used in the calculation of contracted labor related to COVID-19. Views of Responsible Officials: Management agrees with the finding.