FAC Explorer

Audit 45720

FY End
2022-06-30
Total Expended
$929,579
Findings
2
Programs
3
Organization: Unlv Medicine (NV)
Year: 2022 Accepted: 2023-08-30
Auditor: Grant Thornton

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
42616 2022-002 Material Weakness - ABL
619058 2022-002 Material Weakness - ABL

Programs

ALN Program Spent Major Findings
93.498 Provider Relief Fund $610,321 Yes 1
93.958 Block Grants for Community Mental Health Services $312,473 - 0
93.461 Covid-19 Testing for the Uninsured $6,785 - 0

Contacts

Name Title Type
DKKVE83TPD16 Allison Gulbenkian Auditee
7022721108 Kim McCormick Auditor
No contacts on file

Notes to SEFA

Title: NOTE 3 - PROGRAM COSTS/MATCHING CONTRIBUTIONS Accounting Policies: The schedule of expenditures of federal awards is prepared on the same basis of accounting as the financial statements, the accrual basis of accounting. Expenditures represent only the federally funded portions of the program. De Minimis Rate Used: N Rate Explanation: UNLV Medicine has elected not to use the 10% de minimis indirect cost rate allowed under the UniformGuidance. The amounts shown as expenditures represent only the federal grant portion of the program costs. Entire program costs may be more than shown. Such expenditures are recognized per the cost principles contained in the Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, wherein certain types of expenditures are not allowable or are limited as to reimbursement.

Finding Details

Finding 2022-002
2022-002 ? Duplication of Expenditures in Provider Relief Fund (PRF) Reporting Portal (COVID) Federal Program: U.S. Dept of Health and Human Services HRSA COVID-19 Provider Relief Fund and American Rescue Plan Rural Distribution Program ALN # 93.498 Reference No. HHS-72719525304 Reporting period #2 (payments received between July 1, 2020 and December 31, 2020) Criteria CARES Act and amending legislation, PRF Terms and Conditions, Post Payment Notice of Reporting Requirements Condition In its Period 2 reporting in the PRF reporting portal, the Organization reported the same salary and benefit costs of $240,339 which it had previously reported in its Period 1 portal submission. Expenditures as reported in the PRF portal along with the Organizations SEFA were, therefore, overstated. Context PRF expenditures reported for Period 2 of $870,720 were overstated by $240,339. UNLV Medicine, Inc. SCHEDULE OF FINDINGS AND QUESTIONED COSTS - CONTINUED Year ended June 30, 2022 44 Questioned Costs $240,339 Cause A lack of precision in reporting expenditures caused the error. Further, there was no review of portal and SEFA reporting by someone other than the preparer. Effect PRF funds expended as originally reported in the SEFA were overstated by $240,339. The SEFA has since been corrected. Expenditures reflected in the Period 2 PRF Reporting Portal were overstated by $240,339. Recommendation We recommend that the Organization re-evaluate controls on its PRF awards reporting to provide a more precise reporting process and effective quality review by someone other than the preparer. Views of responsible officials (unaudited) Management concurs.
Finding 2022-002
2022-002 ? Duplication of Expenditures in Provider Relief Fund (PRF) Reporting Portal (COVID) Federal Program: U.S. Dept of Health and Human Services HRSA COVID-19 Provider Relief Fund and American Rescue Plan Rural Distribution Program ALN # 93.498 Reference No. HHS-72719525304 Reporting period #2 (payments received between July 1, 2020 and December 31, 2020) Criteria CARES Act and amending legislation, PRF Terms and Conditions, Post Payment Notice of Reporting Requirements Condition In its Period 2 reporting in the PRF reporting portal, the Organization reported the same salary and benefit costs of $240,339 which it had previously reported in its Period 1 portal submission. Expenditures as reported in the PRF portal along with the Organizations SEFA were, therefore, overstated. Context PRF expenditures reported for Period 2 of $870,720 were overstated by $240,339. UNLV Medicine, Inc. SCHEDULE OF FINDINGS AND QUESTIONED COSTS - CONTINUED Year ended June 30, 2022 44 Questioned Costs $240,339 Cause A lack of precision in reporting expenditures caused the error. Further, there was no review of portal and SEFA reporting by someone other than the preparer. Effect PRF funds expended as originally reported in the SEFA were overstated by $240,339. The SEFA has since been corrected. Expenditures reflected in the Period 2 PRF Reporting Portal were overstated by $240,339. Recommendation We recommend that the Organization re-evaluate controls on its PRF awards reporting to provide a more precise reporting process and effective quality review by someone other than the preparer. Views of responsible officials (unaudited) Management concurs.