Audit 48466

Finding 2022-001 Federal Agency: U.S. Department of Health and Human Services Federal Program: Children?s Health Insurance Program CFDA Number: 93.767 Passed Through: Centers for Medicare & Medicaid Services ? 1Y1CMS331708-03-00 Award Period: July 1, 2021 ? June 30, 2022 Type of Finding: Significant Deficiency in Internal Control over Compliance and Other Matters Condition/Context The required enrollment assistance and activities reports were not completed within 30 days after the end of the month, for the months of March 2022 and June 2022. Criteria In accordance with the Compliance Supplement, Part 6 ? Internal Control, 2 CFR section 200.303 requires that nonfederal entities receiving federal awards establish and maintain internal control over the federal awards that provides reasonable assurance that the nonfederal entity is managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal awards. In accordance with the Connecting Kids to Coverage Outreach and Enrollment Cooperative Agreement in place between Family Involvement Center (FIC) and the Department of Health and Human Services Centers for Medicare and Medicare services, FIC is required to submit monthly enrollment assistance and activities reports within 30 days of the end of each calendar month. Cause Clerical oversight. Effect Noncompliance with the Compliance Supplement and Connecting Kids to Coverage Outreach and Enrollment Cooperative Agreement. Repeat Finding No Questioned Costs None Recommendation We recommend that management improve internal control monitoring activities over reporting requirements by establishing a log of all required reports with deadlines. This log should be regularly reviewed by management to ensure completely and timely report submission. This will help ensure that required enrollment assistance and activities reports are completed and filed timely.

Finding 2022-001 Federal Agency: U.S. Department of Health and Human Services Federal Program: Children?s Health Insurance Program CFDA Number: 93.767 Passed Through: Centers for Medicare & Medicaid Services ? 1Y1CMS331708-03-00 Award Period: July 1, 2021 ? June 30, 2022 Type of Finding: Significant Deficiency in Internal Control over Compliance and Other Matters Condition/Context The required enrollment assistance and activities reports were not completed within 30 days after the end of the month, for the months of March 2022 and June 2022. Criteria In accordance with the Compliance Supplement, Part 6 ? Internal Control, 2 CFR section 200.303 requires that nonfederal entities receiving federal awards establish and maintain internal control over the federal awards that provides reasonable assurance that the nonfederal entity is managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal awards. In accordance with the Connecting Kids to Coverage Outreach and Enrollment Cooperative Agreement in place between Family Involvement Center (FIC) and the Department of Health and Human Services Centers for Medicare and Medicare services, FIC is required to submit monthly enrollment assistance and activities reports within 30 days of the end of each calendar month. Cause Clerical oversight. Effect Noncompliance with the Compliance Supplement and Connecting Kids to Coverage Outreach and Enrollment Cooperative Agreement. Repeat Finding No Questioned Costs None Recommendation We recommend that management improve internal control monitoring activities over reporting requirements by establishing a log of all required reports with deadlines. This log should be regularly reviewed by management to ensure completely and timely report submission. This will help ensure that required enrollment assistance and activities reports are completed and filed timely.