FAC Explorer

Audit 54516

FY End
2022-06-30
Total Expended
$2.10M
Findings
4
Programs
4
Organization: University of Kansas School of Medicine - Wichita Mpa (KS)
Year: 2022 Accepted: 2023-03-20
Auditor: Regier Carr & Monroe

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
59073 2022-001 Material Weakness - J
59074 2022-001 Material Weakness - J
635515 2022-001 Material Weakness - J
635516 2022-001 Material Weakness - J

Programs

ALN Program Spent Major Findings
93.917 Hiv Care Formula Grants $426,884 - 0
93.918 Grants to Provide Outpatient Early Intervention Services with Respect to Hiv Disease $367,290 Yes 0
93.153 Coordinated Services and Access to Research for Women, Infants, Children, and Youth $311,034 Yes 0
14.241 Housing Opportunities for Persons with Aids $4,557 - 0

Contacts

Name Title Type
U49EMXEVWPB5 Sheila Norris Auditee
3162932659 Laura Lehmer Auditor
No contacts on file

Notes to SEFA

Accounting Policies: NOTE A: BASIS OF PRESENTATION The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of University of Kansas School of Medicine-Wichita Medical Practice Association under programs of the federal government for the year ended June 30, 2022. The information in this Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of University of Kansas School of Medicine-Wichita Medical Practice Association, it is not intended to and does not present the financial position, changes in net assets, or cash flows of University of Kansas School of Medicine-Wichita Medical Practice Association. NOTE B: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate.

Finding Details

Finding 2022-001
Finding 2022-001 Program Income: Control, Tracking, and Allocation Method U.S Department of Health and Human Services No. 93.153 ? Coordinated services and Access to Research for Women, Infants, Children and Youth No. 93.918 ? Provide Outpatient Early Intervention Services with Respect to HIV Disease Grant Period Year Ended June 30, 2022 Criteria: Program income for the Ryan White programs lacked controls. Program income was not being allocated or tracked separately amongst the Ryan White C and D programs. Condition and Context: All charges generated from the Ryan White programs were going to one fund instead of being separated for each Ryan White program. The 340B revenue was not allocated to Ryan White C. Effect: If the program income is not allocated to the respective Ryan White programs, the related earnings may not be used for respective program expenses. Cause: Program income controls and process were not implemented and routinely performed. Recommendation: Appropriate internal controls over the Ryan White program income should be established and documented. A new fund for each Ryan White program should be maintained to properly track program income within the fund. The 340B revenue should go to the Ryan White C fund. Management Response: Management agrees with the finding noted in the report as well as in the HRSA site visit report. Procedures were in the process of being implemented throughout the year and went into effect in June 2022 to properly allocate program income retrospectively throughout the year. Subsequent to year end, they implemented a new system that will track program income in more detail and to the respective Ryan White programs, see attached corrective action plan.
Finding 2022-001
Finding 2022-001 Program Income: Control, Tracking, and Allocation Method U.S Department of Health and Human Services No. 93.153 ? Coordinated services and Access to Research for Women, Infants, Children and Youth No. 93.918 ? Provide Outpatient Early Intervention Services with Respect to HIV Disease Grant Period Year Ended June 30, 2022 Criteria: Program income for the Ryan White programs lacked controls. Program income was not being allocated or tracked separately amongst the Ryan White C and D programs. Condition and Context: All charges generated from the Ryan White programs were going to one fund instead of being separated for each Ryan White program. The 340B revenue was not allocated to Ryan White C. Effect: If the program income is not allocated to the respective Ryan White programs, the related earnings may not be used for respective program expenses. Cause: Program income controls and process were not implemented and routinely performed. Recommendation: Appropriate internal controls over the Ryan White program income should be established and documented. A new fund for each Ryan White program should be maintained to properly track program income within the fund. The 340B revenue should go to the Ryan White C fund. Management Response: Management agrees with the finding noted in the report as well as in the HRSA site visit report. Procedures were in the process of being implemented throughout the year and went into effect in June 2022 to properly allocate program income retrospectively throughout the year. Subsequent to year end, they implemented a new system that will track program income in more detail and to the respective Ryan White programs, see attached corrective action plan.
Finding 2022-001
Finding 2022-001 Program Income: Control, Tracking, and Allocation Method U.S Department of Health and Human Services No. 93.153 ? Coordinated services and Access to Research for Women, Infants, Children and Youth No. 93.918 ? Provide Outpatient Early Intervention Services with Respect to HIV Disease Grant Period Year Ended June 30, 2022 Criteria: Program income for the Ryan White programs lacked controls. Program income was not being allocated or tracked separately amongst the Ryan White C and D programs. Condition and Context: All charges generated from the Ryan White programs were going to one fund instead of being separated for each Ryan White program. The 340B revenue was not allocated to Ryan White C. Effect: If the program income is not allocated to the respective Ryan White programs, the related earnings may not be used for respective program expenses. Cause: Program income controls and process were not implemented and routinely performed. Recommendation: Appropriate internal controls over the Ryan White program income should be established and documented. A new fund for each Ryan White program should be maintained to properly track program income within the fund. The 340B revenue should go to the Ryan White C fund. Management Response: Management agrees with the finding noted in the report as well as in the HRSA site visit report. Procedures were in the process of being implemented throughout the year and went into effect in June 2022 to properly allocate program income retrospectively throughout the year. Subsequent to year end, they implemented a new system that will track program income in more detail and to the respective Ryan White programs, see attached corrective action plan.
Finding 2022-001
Finding 2022-001 Program Income: Control, Tracking, and Allocation Method U.S Department of Health and Human Services No. 93.153 ? Coordinated services and Access to Research for Women, Infants, Children and Youth No. 93.918 ? Provide Outpatient Early Intervention Services with Respect to HIV Disease Grant Period Year Ended June 30, 2022 Criteria: Program income for the Ryan White programs lacked controls. Program income was not being allocated or tracked separately amongst the Ryan White C and D programs. Condition and Context: All charges generated from the Ryan White programs were going to one fund instead of being separated for each Ryan White program. The 340B revenue was not allocated to Ryan White C. Effect: If the program income is not allocated to the respective Ryan White programs, the related earnings may not be used for respective program expenses. Cause: Program income controls and process were not implemented and routinely performed. Recommendation: Appropriate internal controls over the Ryan White program income should be established and documented. A new fund for each Ryan White program should be maintained to properly track program income within the fund. The 340B revenue should go to the Ryan White C fund. Management Response: Management agrees with the finding noted in the report as well as in the HRSA site visit report. Procedures were in the process of being implemented throughout the year and went into effect in June 2022 to properly allocate program income retrospectively throughout the year. Subsequent to year end, they implemented a new system that will track program income in more detail and to the respective Ryan White programs, see attached corrective action plan.