Audit 371977

Findings 2021.006 – Uniform Guidance Audit Not Filed Timely Program Name/CFD Title: Provider Relief Fund Federal Assistance Listing Number: 93.498 Federal Agency: U.S. Department of Health and Human Services Type of Finding: Noncompliance, Significant Deficiency Compliance Requirement: Reporting Repeat Finding: No Questioned Cost: None Condition: The District did not complete its Uniform Guidance audit requirement for the year ended June 30, 2021 by the federal due date. Criteria: Organizations that expend $750,000 or more in a year in federal grant funding are required to file a Uniform Guidance audit with the Federal Audit Clearinghouse by the federal due date. Cause: The District experienced significant turnover in the CEO, CFO, and finance positions over multiple years resulting in delays in completing the Uniform Guidance audit. Effect: The audit was not completed prior to the extended federal due date of September 30, 2022. Recommendation: The District should establish procedures to ensure Uniform Guidance audit reporting requirements for any future grant awards are completed within the required deadlines. View of Responsible Official: The District agrees with the finding and recommendation.

Findings 2021.007 – Provider Relief Fund Reporting Portal Program Name/CFD Title: Provider Relief Fund Federal Assistance Listing Number: 93.498 Federal Agency: U.S. Department of Health and Human Services Type of Finding: Noncompliance, Significant Deficiency Compliance Requirement: Reporting Repeat Finding: No Questioned Cost: None Condition: The District’s internal controls over compliance related to the lost revenue calculation were not effective. Criteria: The calculation of lost revenues attributable to Coronavirus, Method 1, requires total actual net revenue from patient care by quarter for 2019 to be compared to total actual net revenue from patient care by quarter for each year, 2020 and 2021. Cause: The District’s lost revenue needed to be recalculated based on updated information after the lost revenue was reported within the Provider Relief Fund reporting portal. Effect: Recalculated lost revenue was less than what was reported to the Provider Relief Fund reporting portal, however, the District had Coronavirus related expenses that made up for the reduced lost revenue. The combined recalculated lost revenue and identified Coronavirus-related expenses were greater than the amount of PRF grant funding received. Recommendation: The District should establish procedures to ensure accuracy of information submitted related to grants and other funding. View of Responsible Official: The District agrees with the finding and the recommendation.