2022-001 Federal agency: U.S Department of Health and Human Services Federal program title: Provider Relief Fund Assistance Living Number: 93.498 Type of Finding: ? Material Weakness in Internal Control over Compliance Criteria or specific requirement: The Provider Relief Funds were provided under the Coronavirus Aid, Relief, and Economic Security Act (Pub. L. No. 116-136, 134 Stat. 563) and are to be used to prevent, prepare for, and respond to coronavirus and that the funds shall reimburse the recipient only for health care related expenses or lost revenues that are attributable to coronavirus. Condition: The Organization?s internal controls over compliance related to reporting were not effective. Questioned costs: $49,894 Context: During the audit, it was determined that the Organization provided support for recorded expenses did not reconcile to the amount reported. Cause: Management Oversight Effect: The Organization?s internal controls around compliance were not effective. Repeat Finding: 2021-001 Recommendation: We recommend that management review all expenditures for direct support. Views of responsible officials: There is no disagreement with the audit finding.
2022-002 Federal agency: U.S Department of Health and Human Services Federal program title: Provider Relief Fund Assistance Living Number: 93.498 Type of Finding: ? Material Weakness in Internal Control over Compliance Criteria or specific requirement: The Provider Relief Funds were provided under the Coronavirus Aid, Relief, and Economic Security Act (Pub. L. No. 116-136, 134 Stat. 563) and are to be used to prevent, prepare for, and respond to coronavirus and that the funds shall reimburse the recipient only for health care related expenses or lost revenues that are attributable to coronavirus. Condition: The Organization?s internal controls over compliance related to documentation of support were not effective. Questioned costs: $34 Context: During the audit, 1 of the 60 cash disbursements selected did not have direct support for the cost recorded on the Period 3 reporting. Cause: Management Oversight Effect: The Organization?s internal controls around compliance were not effective. Repeat Finding: 2021-002 Recommendation: We recommend that management review all expenditures for direct support. Views of responsible officials: There is no disagreement with the audit finding.
2022-003 Federal agency: U.S Department of Health and Human Services Federal program title: Provider Relief Fund Assistance Living Number: 93.498 Type of Finding: ? Significant Deficiency in Internal Control over Compliance and Compliance Criteria or specific requirement: The Provider Relief Funds were provided under the Coronavirus Aid, Relief, and Economic Security Act (Pub. L. No. 116-136, 134 Stat. 563) and are to be used to prevent, prepare for, and respond to coronavirus and that the funds shall reimburse the recipient only for health care related expenses or lost revenues that are attributable to coronavirus. Condition: The Organization?s internal controls over compliance related to allowable costs were not effective. Questioned costs: $2,240 Context: During the audit, 1 of the 60 cash disbursements selected for reporting period 3 was not an allowable costs for targeted disbursements related to infection control. Cause: Management Oversight Effect: The Organization?s internal controls around compliance were not effective. Repeat Finding: N/A Recommendation: We recommend that management review all expenditures to ensure they are allowable costs. Views of responsible officials: There is no disagreement with the audit finding.
2022-001 Federal agency: U.S Department of Health and Human Services Federal program title: Provider Relief Fund Assistance Living Number: 93.498 Type of Finding: ? Material Weakness in Internal Control over Compliance Criteria or specific requirement: The Provider Relief Funds were provided under the Coronavirus Aid, Relief, and Economic Security Act (Pub. L. No. 116-136, 134 Stat. 563) and are to be used to prevent, prepare for, and respond to coronavirus and that the funds shall reimburse the recipient only for health care related expenses or lost revenues that are attributable to coronavirus. Condition: The Organization?s internal controls over compliance related to reporting were not effective. Questioned costs: $49,894 Context: During the audit, it was determined that the Organization provided support for recorded expenses did not reconcile to the amount reported. Cause: Management Oversight Effect: The Organization?s internal controls around compliance were not effective. Repeat Finding: 2021-001 Recommendation: We recommend that management review all expenditures for direct support. Views of responsible officials: There is no disagreement with the audit finding.
2022-002 Federal agency: U.S Department of Health and Human Services Federal program title: Provider Relief Fund Assistance Living Number: 93.498 Type of Finding: ? Material Weakness in Internal Control over Compliance Criteria or specific requirement: The Provider Relief Funds were provided under the Coronavirus Aid, Relief, and Economic Security Act (Pub. L. No. 116-136, 134 Stat. 563) and are to be used to prevent, prepare for, and respond to coronavirus and that the funds shall reimburse the recipient only for health care related expenses or lost revenues that are attributable to coronavirus. Condition: The Organization?s internal controls over compliance related to documentation of support were not effective. Questioned costs: $34 Context: During the audit, 1 of the 60 cash disbursements selected did not have direct support for the cost recorded on the Period 3 reporting. Cause: Management Oversight Effect: The Organization?s internal controls around compliance were not effective. Repeat Finding: 2021-002 Recommendation: We recommend that management review all expenditures for direct support. Views of responsible officials: There is no disagreement with the audit finding.
2022-003 Federal agency: U.S Department of Health and Human Services Federal program title: Provider Relief Fund Assistance Living Number: 93.498 Type of Finding: ? Significant Deficiency in Internal Control over Compliance and Compliance Criteria or specific requirement: The Provider Relief Funds were provided under the Coronavirus Aid, Relief, and Economic Security Act (Pub. L. No. 116-136, 134 Stat. 563) and are to be used to prevent, prepare for, and respond to coronavirus and that the funds shall reimburse the recipient only for health care related expenses or lost revenues that are attributable to coronavirus. Condition: The Organization?s internal controls over compliance related to allowable costs were not effective. Questioned costs: $2,240 Context: During the audit, 1 of the 60 cash disbursements selected for reporting period 3 was not an allowable costs for targeted disbursements related to infection control. Cause: Management Oversight Effect: The Organization?s internal controls around compliance were not effective. Repeat Finding: N/A Recommendation: We recommend that management review all expenditures to ensure they are allowable costs. Views of responsible officials: There is no disagreement with the audit finding.