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Corrective Action Plans

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Finding 396723 (2022-012)
Material Weakness 2022
Housing Authority of the City of Fayetteville
IL
HUD Housing Programs Questioned Costs
Views of Responsible Officials and Planned Corrective Actions: Fayetteville Housing Authority is committed to reviewing all tenant files, cross-referencing the tenant's portion of rent as stated in the rental register, and subsequently making adjustments to ensure that the rental register accuratel...
Views of Responsible Officials and Planned Corrective Actions: Fayetteville Housing Authority is committed to reviewing all tenant files, cross-referencing the tenant's portion of rent as stated in the rental register, and subsequently making adjustments to ensure that the rental register accurately reflects the correct rental amounts. Tenants will be promptly notified of any corrections made to their rent payments.
View Audit 306360
Finding 396710 (2022-003)
Material Weakness 2022
Point of Freedom
OH
Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.303 § 200.516
As more fully described above, additional internal control procedures and practices will be implemented effective July 1, 2024, to ensure that underlying cost documentation is adequate, reasonable, and complete in accordance with 2 CFR and other regulatory requirements. More specifically, vendor inv...
As more fully described above, additional internal control procedures and practices will be implemented effective July 1, 2024, to ensure that underlying cost documentation is adequate, reasonable, and complete in accordance with 2 CFR and other regulatory requirements. More specifically, vendor invoices and the like will be scanned and electronically saved on QBO, as incurred. On the other hand, contractors were engaged to perform certain tasks and were not constrained by hours. If the subject service required on-site intervention by the contractor with a POF client at 3 AM, then the contractor was expected to and had agreed to deliver. The contractor would report any such encounters at the subsequent weekly meetings with certain contractors present. Consistent with IRS employer guidelines, POF did not supervise contractors or dictate work habits or work schedules. Instead, POF defined what each contractor was expected to do or deliver. It was incumbent upon the contractor to determine how best to accomplish the assigned and agreed upon duties defined in their jointly signed agreement. POF’s contractors were and are professionals with state credentials, degrees, or certifications which permit them to serve other NPOs or customers as independent contractors. In many cases, their work products were summarized during the previously mentioned POF weekly meetings and transmitted to Wright State University (now the Ohio State University) where the data were aggregated independently by these contracted third parties and made available to POF’s funders. Effective July 1, 2024, copies pf these weekly report summaries will be routinely saved to provide further evidence of POF’s monitoring of contractors’ activities and adherence to contract terms.
View Audit 306345 Questioned Costs: $1
Missoula County Public School District No. 1
MT
Questioned Costs Procurement, Suspension & Debarment Reporting § 200.512
The District plans to work closely with our auditors to get our fiscal year audit completed on time and we have already laid out a plan for the fiscal year 2023 audit, and though it too is already late, we believe we will be on schedule to get the 2024 audit completed on time, as well as future audi...
The District plans to work closely with our auditors to get our fiscal year audit completed on time and we have already laid out a plan for the fiscal year 2023 audit, and though it too is already late, we believe we will be on schedule to get the 2024 audit completed on time, as well as future audits.
View Audit 306313
Finding 396647 (2022-007)
Material Weakness 2022
The Astraea Foundation, Inc.
NY
Allowable Costs / Cost Principles Questioned Costs Cash Management § 200.303
Views of Responsible Officials and Planned Corrective Actions: This unallowable expense was charged inadvertently, and corrections have been made. Astraea is in discussion with the Federal agency about appropriate adjustments to account for this and will take subsequent action per Federal agency ins...
Views of Responsible Officials and Planned Corrective Actions: This unallowable expense was charged inadvertently, and corrections have been made. Astraea is in discussion with the Federal agency about appropriate adjustments to account for this and will take subsequent action per Federal agency instructions. In addition, Astraea is in current discussions with USAID to update the current agreement so that a 10% de minimis overhead cost allocation will be explicitly allowed. Further, Astraea is seeking a NICRA in FY2025. Anticipated Completion Date: June 30, 2024 Responsible Officials: Associate Director, Grants Management and Compliance; Associate Director, Partnerships
View Audit 306244
Finding 396645 (2022-005)
Material Weakness 2022
The Astraea Foundation, Inc.
NY
Procurement, Suspension & Debarment Questioned Costs § 200.318 § 200.320
Views of Responsible Officials and Planned Corrective Actions: Astraea created a best practice procurement policy in December 2021 that was implemented in February 2022 (i.e. Q3 of FY2022). Prior to December 2021, procurement practices were not standardized across the organization. Since implementat...
Views of Responsible Officials and Planned Corrective Actions: Astraea created a best practice procurement policy in December 2021 that was implemented in February 2022 (i.e. Q3 of FY2022). Prior to December 2021, procurement practices were not standardized across the organization. Since implementation of the current procurement policy, all staff members have been trained on the procurement policy, and the Finance and Operation teams have developed internal processes to ensure that all procurement flows through the organization are documented and in compliance with 2 CFR 200. With the policy in place, we recognize that implementation across teams is critical and are actively training people managers to improve oversight and improve implementation. Anticipated Completion Date: January 31, 2024 Responsible Official: Associate Director, Grants Management and Compliance; Director of Program Operations
View Audit 306244
Finding 396643 (2022-003)
Material Weakness 2022
The Astraea Foundation, Inc.
NY
Matching / Level of Effort / Earmarking Questioned Costs Allowable Costs / Cost Principles
Views of Responsible Officials and Planned Corrective Actions: All Astraea staff members are required to complete timesheets. Astraea’s internal processes were reviewed and overhauled in December 2021 (midway through FY2022) to include participation of all departments. Department heads determine how...
Views of Responsible Officials and Planned Corrective Actions: All Astraea staff members are required to complete timesheets. Astraea’s internal processes were reviewed and overhauled in December 2021 (midway through FY2022) to include participation of all departments. Department heads determine how their direct reports would spend time on various Astraea work streams and projects, and ensure that budgeted dollars are available to cover time. This information is detailed in a level of effort (LOE) spreadsheet tracked against timesheets and budgets regularly. This process has been implemented since January 2022. However, our human resources information systems were not able to support all of these process changes and instituting regular updates to the LOE spreadsheet and timesheet allocations remained highly manual processes. Currently, Astraea is undertaking a multi-phase technology and information systems transformation process. In April 2024, after months of preparation, Astraea has moved to a new Professional Employment Organization whose applications allows the Finance team to review and revise the LOE spreadsheet and timesheet allocations in a more timely manner with less administrative burden. Anticipated Completion Date: January 31, 2025 Responsible Official: Associate Director, Grants Management and Compliance, Assistant Controller
View Audit 306244
Harlem School District No. 12
MT
Questioned Costs Procurement, Suspension & Debarment Reporting § 200.512
The District will work with the Auditors to get the District caught up and ensure audits are submitted on time. There were no prior year findings in the Schedule of Findings and Questioned Costs in our audit for the year ended June 30, 2021.
The District will work with the Auditors to get the District caught up and ensure audits are submitted on time. There were no prior year findings in the Schedule of Findings and Questioned Costs in our audit for the year ended June 30, 2021.
View Audit 306136
Finding 396544 (2022-002)
Material Weakness 2022
Usd #449, Easton, Kansas
KS
Questioned Costs Material Weakness Reporting
2022-002 Reporting to the Federal Audit Clearinghouse (Material Weakness) Federal Agency: U.S. Department of Education Program Names: Child Nutrition Cluster Assistance Listing Numbers: 10.553, 10.555 and 10.559 Award Period: June 30, 2022 Recommendation: The Board of Education and management sh...
2022-002 Reporting to the Federal Audit Clearinghouse (Material Weakness) Federal Agency: U.S. Department of Education Program Names: Child Nutrition Cluster Assistance Listing Numbers: 10.553, 10.555 and 10.559 Award Period: June 30, 2022 Recommendation: The Board of Education and management should implement internal control procedures that will ensure timely submission of the audit package and data collection form to the Federal Audit Clearinghouse within the required timeline. Action Taken (Unaudited): Management plans to develop proper written policies and procedures that will ensure timely submission of the audit package and data collections form to the Federal Audit Clearinghouse within the required timeline during years in which the District incurs federal expenditures above the threshold required by Uniform Guidance. Contact Name – Tim Beying Expected Completion Date - 06/30/2024
View Audit 306120
Blackstone - Millville Regional School District
MA
Questioned Costs Cash Management School Nutrition Programs
September 28, 2023 The Blackstone – Millville Regional School District respectfully submits the following corrective action plan for the year ended June 30, 2022. Name and address of independent public accounting firm: Robert E. Brown II, CPA Certified Public Accountant 25 Cemetery Street P.O. Bo...
September 28, 2023 The Blackstone – Millville Regional School District respectfully submits the following corrective action plan for the year ended June 30, 2022. Name and address of independent public accounting firm: Robert E. Brown II, CPA Certified Public Accountant 25 Cemetery Street P.O. Box 230 Mendon, Massachusetts 01756 Audit period: The finding from the June 30, 2022 schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the number assigned in the schedule of expenditures of federal awards. Department of Education Other Matters Related to Internal Control over Compliance of the Major Program Finding 2022-001 – Child Nutrition Cluster – AL No.’s 10.553 & 10.555; Grant period: Year Ended June 30, 2022 Criteria: The School is required to submit requests for reimbursement based on meals served during the given month. As such the school needed to keep records of the meals disbursed to the students as well as the students being served meals onsite. Condition: During our testing of the requests for reimbursement in one instance documentation could not be provided to support the meals distributed to students for the period of October 2021. Questioned Costs: None Context: The School was unable to provide meal counts for the meals distributed to Students who received meals for October 2021. Effect: No audit evidence could be provided that supported the meals that were reported on the requests for reimbursement. Cause: Tracking hand written meal counts on paper for each school. Paper copies not filed correctly and lost. Identification as a Repeat Finding: N/A Recommendation: We recommend the Blackstone – Millville Regional School District follow procedures to ensure that all meals served are properly accounted for and recorded on the request for reimbursement. Responsible for Corrective Plan: Jennifer Paradis Estimated Completion Date: August 1, 2023 Action Taken: All documentation required for the reimbursements are kept in a labeled folder in the Food Service Director’s office. These documents will also be scanned onto the Nutrition Shared drive so that the District can access them as needed.
View Audit 306098
Finding 396478 (2022-005)
Significant Deficiency 2022
Agape Community Health Center, Inc.
FL
Questioned Costs Eligibility Special Tests & Provisions
Actions Planned: Proper training will be given to employees and sliding fee discounts will be reviewed by a supervisor on a periodic basis to ensure compliance with the Organization’s sliding fee policies and procedures.
Actions Planned: Proper training will be given to employees and sliding fee discounts will be reviewed by a supervisor on a periodic basis to ensure compliance with the Organization’s sliding fee policies and procedures.
View Audit 306052
Finding 396443 (2022-004)
Material Weakness 2022
Southwest Center for Hiv/aids, INC
AZ
Questioned Costs Material Weakness Internal Control / Segregation of Duties § 200.430
Item: 2022-004 Assistance Listing Number: 93.940 Programs: HIV Prevention Activities – Health Department Based Federal Agency: U.S. Department of Health and Human Services Pass-Through Agency: Arizona Department of Health Services Centers for Disease Control and Prevention Compliance Requirement: Al...
Item: 2022-004 Assistance Listing Number: 93.940 Programs: HIV Prevention Activities – Health Department Based Federal Agency: U.S. Department of Health and Human Services Pass-Through Agency: Arizona Department of Health Services Centers for Disease Control and Prevention Compliance Requirement: Allowable Activities and Costs Criteria or Specific Requirement: The entity’s system of internal controls did detect, or document the rationale for, instances in which the amounts charged to a federal program did not agree to the underlying supporting documentation maintained by the Organization. Condition: The entity’s system of internal controls did detect, or document the rationale for, instances in which the amounts charged to a federal program did not agree to the underlying supporting documentation maintained by the Organization. Name of Contact Person: Rosalie Johnson, Chief Financial Officer Phone Number: (602) 595-8109 Anticipated Completion Date: January 1, 2023 Views of Responsible Officials and Corrective Actions: Management agrees with the finding. Billings are reviewed by supervisors, including a review of the underlying supporting documentation, prior to submission of the billing. Additional training and record retention practices will be added and/or enhanced to ensure there is evidence of supervisory review of the underlying supporting documentation. Such review and record retention processes will include documentation of noted discrepancies and rationale for such discrepancies if not corrected.
View Audit 306027
The Virgin Islands Hsg Finance Authority - Paradise Mills Apartments
FL
Questioned Costs Reporting Internal Control / Segregation of Duties § 200.512
The Authority expects to issue its 2023 financial statements prior to June 2024
The Authority expects to issue its 2023 financial statements prior to June 2024
View Audit 305996
The Virgin Islands Hsg Finance Authority - Paradise Mills Apartments
FL
Questioned Costs Special Tests & Provisions Allowable Costs / Cost Principles § 200.303
The Authority expects to issue its 2023 financial statements prior to June 2024
The Authority expects to issue its 2023 financial statements prior to June 2024
View Audit 305996
The Virgin Islands Hsg Finance Authority - Paradise Mills Apartments
FL
Allowable Costs / Cost Principles Eligibility Questioned Costs § 200.303
The Authority expects to issue its 2023 financial statements prior to June 2024
The Authority expects to issue its 2023 financial statements prior to June 2024
View Audit 305996
Finding 396390 (2022-007)
Material Weakness 2022
Mille Lacs County
MN
Reporting Questioned Costs Material Weakness § 200.303
Finding Number: 2022-007 Finding Title: Reporting Program: 21.027 COVID-19 – Coronavirus State and Local Fiscal Recovery Funds Name of Contact Person Responsible for Corrective Action: Dillon Hayes, County Administrator Corrective Action Planned: Guidance and timelines for reporting on the CSLFRF ...
Finding Number: 2022-007 Finding Title: Reporting Program: 21.027 COVID-19 – Coronavirus State and Local Fiscal Recovery Funds Name of Contact Person Responsible for Corrective Action: Dillon Hayes, County Administrator Corrective Action Planned: Guidance and timelines for reporting on the CSLFRF award have been changing constantly. Staff will take better care to follow future guidance. Additionally, all funds have been expended. Anticipated Completion Date: Completed
View Audit 305961 Questioned Costs: $1
Finding 396380 (2022-005)
Significant Deficiency 2022
State of Kosrae
FM
Questioned Costs Special Tests & Provisions Subrecipient Monitoring
Finding No.:2022-005 Area:- Special Tests and Provisions – Annual Performance Reviews Views of Auditee and Planned Corrective Action: We do not agree with the finding as the annual evaluation was performed by the teacher and his supervisor. We understand that individual evaluation points did not ...
Finding No.:2022-005 Area:- Special Tests and Provisions – Annual Performance Reviews Views of Auditee and Planned Corrective Action: We do not agree with the finding as the annual evaluation was performed by the teacher and his supervisor. We understand that individual evaluation points did not add up to the stated total point in the evaluation form because page 3 was blank, and the addition was incorrect. Anticipated Completion Date: Ongoing Name of Contact Person: Ms. Lona Lyndon Esau, Administrator Office of Finance, Department of Administration and Finance Email: alomalya.dofa@gmail.com
View Audit 305958 Questioned Costs: $1
Finding 396236 (2022-003)
Significant Deficiency 2022
Houston Regional Hiv/aids Resource Group, Inc.
TX
Subrecipient Monitoring Allowable Costs / Cost Principles Questioned Costs § 200.303
2022-003 Compliance and Internal Controls over Allowable and Allocable Costs (Significant Deficiency) U.S. Department of Health and Human Services 93.918- Ryan White Title C Contract No. H7CHA36798-01-03, H76HA00684-22-00, and H76HA00684-23-00 Texas Department of State Health Services State HIV Serv...
2022-003 Compliance and Internal Controls over Allowable and Allocable Costs (Significant Deficiency) U.S. Department of Health and Human Services 93.918- Ryan White Title C Contract No. H7CHA36798-01-03, H76HA00684-22-00, and H76HA00684-23-00 Texas Department of State Health Services State HIV Service Grants Contract No. 537-18-0097-00001 and HHS001022300002 Recommendation: The Resource Group should follow its policies regarding expense reimbursement grants and ensure support for costs submitted for reimbursement comply with 2 CFR Subpart E. Corrective Action: To ensure expense reimbursement and support of cost submitted by subrecipients comply with 2 CFR Subpart E, The Resource Group will annually verify the subrecipient’s cost allocation plan. To verify costs are allowable and allocable to the grant, The Finance Director will conduct fiscal monitoring of subrecipients. The fiscal monitoring will be conducted at least annually in accordance with all state and federal statues, regulations and terms and conditions. As a component of the monitoring, The Resource Group will verify costs submitted for reimbursement are allowable, reasonable, approved and accurately submitted. This includes verification of the cost allocation plan and underlying documentation of associated expenses. The Finance Director is responsible for oversight and administration of fiscal monitoring. The process will include desktop/remote verification of applicable financial policy and procedures and an onsite review. A standardized monitoring tool will be used to evaluate financial compliance. The fiscal monitoring observations will result in a monitoring report, disseminated to the subrecipient within 60 days of the onsite review. In the event the Finance Director position is vacant more than 90 days, The Resource Group will contract with an appropriate financial contractor to conduct annual monitoring as needed. In the event of extenuating circumstances and the subrecipient is not reviewed annually, The Resource Group will determine the appropriateness of all costs under the cost allocation plan through the submission of alternate supporting documentation. This will be verified prior to the close of the grant period. Progress to date 1. The Finance Director was hired in August 2023. To support the financial monitoring efforts, technical assistance was received on February 5-7, 2024, from the DSHS Fiscal Support and Oversight department. The primary objective of the visit was to discuss financial monitoring requirements as it allies to state and federal regulations, statues and terms and conditions. The standardized monitoring tool was also evaluated for compliance. 2. The Finance Director has developed a fiscal monitoring schedule for 2024. Onsite reviews started in February 2024. The testing period for subrecipient monitoring has been expanded to include a testing period from Fiscal Year 2022 and Fiscal Year 2023. Responsible Party: Finance Director, Garland Thompson; Executive Director, Tiffany Shepherd, MPH Date to be Corrected: August 2024
View Audit 305880 Questioned Costs: $1
Finding 396193 (2022-001)
Significant Deficiency 2022
Butte Local Development Corporation
MT
Questioned Costs Reporting Significant Deficiency
Butte Local Development Corporation's fiscal year end is October31. By mid-december, a draft of the Annual Financiel Statements will be prepared by fiscal staff and made available to review by the Executive Director and Board of Directors. Final financial statements will be sent to the auditor by mi...
Butte Local Development Corporation's fiscal year end is October31. By mid-december, a draft of the Annual Financiel Statements will be prepared by fiscal staff and made available to review by the Executive Director and Board of Directors. Final financial statements will be sent to the auditor by mid-January to allow ample time to conduct the audit and submit the audit to the Federal Audit Clearinghouse before the due date
View Audit 305818
Finding 396022 (2022-001)
Material Weakness 2022
Hoquiam School District No. 28
WA
Questioned Costs Procurement, Suspension & Debarment Allowable Costs / Cost Principles
Finding ref number: 2022-001 Finding caption: The District did not have adequate internal controls for ensuring compliance with allowable activities and costs, procurement, and restricted purpose requirements. Name, address, and telephone of District contact person: Keith Ounsted, Business Manager 3...
Finding ref number: 2022-001 Finding caption: The District did not have adequate internal controls for ensuring compliance with allowable activities and costs, procurement, and restricted purpose requirements. Name, address, and telephone of District contact person: Keith Ounsted, Business Manager 325 West Chenault Avenue, Hoquiam, WA 98550 (360) 538-8209 Corrective action the auditee plans to take in response to the finding: The District currently has policies in place regarding procurement. In this instance the policies weren’t followed. The district will review all policies around procurement to ensure they are up to date. The District will engage in a retraining of employees that are allowed to make purchases so that all personnel understand what is required. Anticipated date to complete the corrective action: 7/31/2023
View Audit 305620 Questioned Costs: $1
Finding 395962 (2022-006)
Material Weakness 2022
City of Allentown
PA
Allowable Costs / Cost Principles Cash Management Questioned Costs
U.S. Department of Housing and Urban Development - COVID-19 - Emergency Solutions Grants Program (ALN 14.231) Recommendation: We recommend the City implement internal control procedures to ensure compliance with allowable cost requirements and that IDIS drawdowns are performed timely and accurately....
U.S. Department of Housing and Urban Development - COVID-19 - Emergency Solutions Grants Program (ALN 14.231) Recommendation: We recommend the City implement internal control procedures to ensure compliance with allowable cost requirements and that IDIS drawdowns are performed timely and accurately. Action Taken: Grant compliance administrators will review each invoice for eligibility prior to the invoice being paid. The Grants Manager will approve the eligible activities prior to the drawdown in IDIS. This will be completed by June 30, 2024.
View Audit 305597 Questioned Costs: $1
Finding 395952 (2022-005)
Material Weakness 2022
City of Allentown
PA
Reporting Questioned Costs HUD Housing Programs
U.S. Department of Housing and Urban Development (HUD) - COVID-19 - Community Development Block Grant/Entitlement Grants (ALN 14.218) Recommendation: We recommend that the City implement procedures to ensure that all required reports are reconciled to the general ledger and that such reporting refle...
U.S. Department of Housing and Urban Development (HUD) - COVID-19 - Community Development Block Grant/Entitlement Grants (ALN 14.218) Recommendation: We recommend that the City implement procedures to ensure that all required reports are reconciled to the general ledger and that such reporting reflects actual expenditures for the specific reporting periods. Action Taken: The city will work to develop and implement internal controls related to the reporting which will be reconciled with the general ledger prior to submission. It will be prepared by the Grants Accountant and approved by the Grants Manager. This will be completed by June 30, 2024.
View Audit 305597
Finding 395942 (2022-004)
Material Weakness 2022
City of Allentown
PA
Questioned Costs Allowable Costs / Cost Principles Subrecipient Monitoring
U.S. Department of Housing and Urban Development (HUD) - CDBG - Entitlement Grants Cluster: COVID-19 - Community Development Block Grant/Entitlement Grants (ALN 14.218) Recommendation: We recommend the City implement internal control procedures to ensure compliance with allowable cost requirements a...
U.S. Department of Housing and Urban Development (HUD) - CDBG - Entitlement Grants Cluster: COVID-19 - Community Development Block Grant/Entitlement Grants (ALN 14.218) Recommendation: We recommend the City implement internal control procedures to ensure compliance with allowable cost requirements and that all relevant documentation is maintained. We also recommend the City establish monitoring procedures for the planning and program administrative costs requirement. Action Taken: The city will implement policies to ensure we have not gone over the 20% administrative cap. In addition, funds will not be drawn until all required documentation has been provided to the Grants Manager. This will be completed by June 30, 2024.
View Audit 305597 Questioned Costs: $1
Finding 395880 (2022-008)
Significant Deficiency 2022
County of Columbus
NC
Questioned Costs
Name of Contact Person: Rebecca Cance, Accounting Specialist II (DSS) Corrective Action Plan: In effect for the 23/24 Fiscal Year, the reconciliation form will be a bridge between the county general ledger and the 1571, which will match up with the Statement of Administrative Costs signed by the DS...
Name of Contact Person: Rebecca Cance, Accounting Specialist II (DSS) Corrective Action Plan: In effect for the 23/24 Fiscal Year, the reconciliation form will be a bridge between the county general ledger and the 1571, which will match up with the Statement of Administrative Costs signed by the DSS Director and County Finance. Itemized spreadsheets are being used to tie figures on the reconciliation form back to source documentation. The Part II reporting for FY 22/23 has been reviewed and corrections are being made. Proposed Completion Date: October 1, 2023
View Audit 305506
Finding 395860 (2022-005)
Material Weakness 2022
Boulder City Hospital, Inc.
NV
Questioned Costs Special Tests & Provisions Material Weakness § 200.303
Finding 2022-005 Federal Agency Name: Department of Agriculture Assistance Listing Number: #10.766 Program Name: Community Facilities Loans and Grants Cluster Compliance Requirement: Special Tests and Provisions Finding Summary: The Hospital did not sufficiently fund their reserve account. As o...
Finding 2022-005 Federal Agency Name: Department of Agriculture Assistance Listing Number: #10.766 Program Name: Community Facilities Loans and Grants Cluster Compliance Requirement: Special Tests and Provisions Finding Summary: The Hospital did not sufficiently fund their reserve account. As of December 31, 2022, the Hospital should have USDA debt reserves at least equal to $320,669. Responsible Individuals: Douglas B. Lewis, CFO Corrective Action Plan: Management will review the reserve account requirements and ensure appropriate contributions are made during the fiscal year.
View Audit 305482
Finding 395859 (2022-004)
Material Weakness 2022
Boulder City Hospital, Inc.
NV
Questioned Costs Allowable Costs / Cost Principles Material Weakness
Finding 2022-004 Federal Agency Name: Department of Health and Human Services Assistance Listing Number: #93.498 Program Name: COVID-19 Provider Relief Fund and American Rescue Plan (ARP Rural Distribution) Compliance Requirement: Allowable Costs and Activities Finding Summary: The Hospital opte...
Finding 2022-004 Federal Agency Name: Department of Health and Human Services Assistance Listing Number: #93.498 Program Name: COVID-19 Provider Relief Fund and American Rescue Plan (ARP Rural Distribution) Compliance Requirement: Allowable Costs and Activities Finding Summary: The Hospital opted for a budget to actual comparison for the calculation of lost revenue as an alternate reasonable methodology, however the actual amounts used did not consider adjustments during the fiscal year. Responsible Individuals: Douglas B. Lewis, CFO Corrective Action Plan: Period 4 reporting was completed prior to the financial statement audit for fiscal year 2022. Management will evaluate the process for the calculation of lost revenues to incorporate any financial statement adjustments.
View Audit 305482
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