2 C.F.R. Subpart F 200.510(b) requires that the auditee prepare a Schedule of Expenditures of Federal Awards (the Schedule) for the period covered by the County's financial statements which must include the total federal awards expended as determined in accordance with 200.502. At a minimum, the schedule must: (1) List individual Federal programs by Federal Agency (2) For Federal awards received as a subrecipient, the name of the pass-through entity and identifying number assigned by the pass-through entity must be included. (3) Provide total Federal awards expended for each individual Federal program and the AL number or other identifying number when the AL information is not available. (4) Include the total amount provided to subrecipients from each Federal program. (5) For loan or loan guarantee programs described in 200.502 Basis for determining Federal awards expended, paragraph (b), identify in the notes to the schedule the balances outstanding at the end of the audit period. (6) Include notes that describe the significant accounting policies used in preparing the schedule, and note whether or not the auditee has elected to use the 10 percent de minimis cost rate as covered in 200.414 Indirect (F&A) costs. 2 CFR Part 170 "subaward" has the meaning given in 2 CFR 200.1 and means an award provided by a pass-through entity to a subrecipient for the subrecipient to carry out part of a federal award received by the pass-through entity. It does not include payments to a contractor or payments to an individual that is a beneficiary of a federal program. A subaward may be provided through any form of legal agreement, including an agreement that the pass-through entity considers a contract. The County's Federal Schedule had the following error: Funds provided to subrecipients for the Coronavirus State and Local Fiscal Recovery Funds (AL 21.027) were understated by $3,000,000. Errors and omissions to the Schedule of Expenditures of Federal Awards could adversely affect future grant awards in addition to causing an inaccurate assessment of major federal programs that would be subjected to audit. Adjustments, to which management have agreed, are reflected in the accompanying Schedule. County management should review all grant and loan awards and be familiar with federal reporting requirements. The County should implement a system to track all federal expenditures and related information separately from other expenditures and report federal expenditures with proper support including, but not limited to, grant agreements, calculation of the expenditures, and any federal reporting requirements. This may help ensure the Schedule is complete and accurate and major federal programs are correctly identified for audit.
2022-004 Internal Controls over Preparation of the Schedule of Expenditures of Federal Awards (Material Weakness – All Awards) Criteria: Per 2 CFR 200, Uniform Administrative Requirements, Cost Principals, and Audit Requirements for Federal Awards, £200.508 (b), the auditee must prepare appropriate statements including an accurate Schedule of Expenditures of Federal Awards (SEFA) in accordance with £200.510, Financial Statements. Condition and Context: Audit procedures noted several errors in the client provided SEFA. Cause: Insufficient training and internal controls over the preparation and review process for the SEFA. Effect: The following errors were noted and corrected as a result of auditing procedures on the SEFA: • The SEFA did not include the following programs: o U.S. Department of Labor 17.225 Unemployment Insurance Navigator o U.S. Treasury 21.027 Workforce Navigator o U.S. Department of Health and Human Services 93.268 Immunization Services • U.S. Treasury 21.023 Emergency Rental Assistance expenditures were understated by $402,678 • U.S. Treasury 21.027 Housing Navigator expenditures were understated by $3,265 Questioned Costs – None Recommendation: Management should seek appropriate training for the fiscal department on preparation of the SEFA standards. In addition, review processes over the SEFA should be strengthened. Management should consider contracting with an experienced accounting consultant should they identify areas that require additional expertise and review after the drafting of the SEFA and prior to the submission for audit. Views of Responsible Officials and Planned Corrective Actions: This is the first year the Organization required a Single Audit and the first time a SEFA was prepared. Accounting staff will prepare the SEFA according to mandated guidelines and will work with an experienced accounting consultant to provide additional training for staff on Uniform Guidance requirements and review the SEFA prior to filing.
2022-004 Internal Controls over Preparation of the Schedule of Expenditures of Federal Awards (Material Weakness – All Awards) Criteria: Per 2 CFR 200, Uniform Administrative Requirements, Cost Principals, and Audit Requirements for Federal Awards, £200.508 (b), the auditee must prepare appropriate statements including an accurate Schedule of Expenditures of Federal Awards (SEFA) in accordance with £200.510, Financial Statements. Condition and Context: Audit procedures noted several errors in the client provided SEFA. Cause: Insufficient training and internal controls over the preparation and review process for the SEFA. Effect: The following errors were noted and corrected as a result of auditing procedures on the SEFA: • The SEFA did not include the following programs: o U.S. Department of Labor 17.225 Unemployment Insurance Navigator o U.S. Treasury 21.027 Workforce Navigator o U.S. Department of Health and Human Services 93.268 Immunization Services • U.S. Treasury 21.023 Emergency Rental Assistance expenditures were understated by $402,678 • U.S. Treasury 21.027 Housing Navigator expenditures were understated by $3,265 Questioned Costs – None Recommendation: Management should seek appropriate training for the fiscal department on preparation of the SEFA standards. In addition, review processes over the SEFA should be strengthened. Management should consider contracting with an experienced accounting consultant should they identify areas that require additional expertise and review after the drafting of the SEFA and prior to the submission for audit. Views of Responsible Officials and Planned Corrective Actions: This is the first year the Organization required a Single Audit and the first time a SEFA was prepared. Accounting staff will prepare the SEFA according to mandated guidelines and will work with an experienced accounting consultant to provide additional training for staff on Uniform Guidance requirements and review the SEFA prior to filing.
2022-004 Internal Controls over Preparation of the Schedule of Expenditures of Federal Awards (Material Weakness – All Awards) Criteria: Per 2 CFR 200, Uniform Administrative Requirements, Cost Principals, and Audit Requirements for Federal Awards, £200.508 (b), the auditee must prepare appropriate statements including an accurate Schedule of Expenditures of Federal Awards (SEFA) in accordance with £200.510, Financial Statements. Condition and Context: Audit procedures noted several errors in the client provided SEFA. Cause: Insufficient training and internal controls over the preparation and review process for the SEFA. Effect: The following errors were noted and corrected as a result of auditing procedures on the SEFA: • The SEFA did not include the following programs: o U.S. Department of Labor 17.225 Unemployment Insurance Navigator o U.S. Treasury 21.027 Workforce Navigator o U.S. Department of Health and Human Services 93.268 Immunization Services • U.S. Treasury 21.023 Emergency Rental Assistance expenditures were understated by $402,678 • U.S. Treasury 21.027 Housing Navigator expenditures were understated by $3,265 Questioned Costs – None Recommendation: Management should seek appropriate training for the fiscal department on preparation of the SEFA standards. In addition, review processes over the SEFA should be strengthened. Management should consider contracting with an experienced accounting consultant should they identify areas that require additional expertise and review after the drafting of the SEFA and prior to the submission for audit. Views of Responsible Officials and Planned Corrective Actions: This is the first year the Organization required a Single Audit and the first time a SEFA was prepared. Accounting staff will prepare the SEFA according to mandated guidelines and will work with an experienced accounting consultant to provide additional training for staff on Uniform Guidance requirements and review the SEFA prior to filing.
2022-004 Internal Controls over Preparation of the Schedule of Expenditures of Federal Awards (Material Weakness – All Awards) Criteria: Per 2 CFR 200, Uniform Administrative Requirements, Cost Principals, and Audit Requirements for Federal Awards, £200.508 (b), the auditee must prepare appropriate statements including an accurate Schedule of Expenditures of Federal Awards (SEFA) in accordance with £200.510, Financial Statements. Condition and Context: Audit procedures noted several errors in the client provided SEFA. Cause: Insufficient training and internal controls over the preparation and review process for the SEFA. Effect: The following errors were noted and corrected as a result of auditing procedures on the SEFA: • The SEFA did not include the following programs: o U.S. Department of Labor 17.225 Unemployment Insurance Navigator o U.S. Treasury 21.027 Workforce Navigator o U.S. Department of Health and Human Services 93.268 Immunization Services • U.S. Treasury 21.023 Emergency Rental Assistance expenditures were understated by $402,678 • U.S. Treasury 21.027 Housing Navigator expenditures were understated by $3,265 Questioned Costs – None Recommendation: Management should seek appropriate training for the fiscal department on preparation of the SEFA standards. In addition, review processes over the SEFA should be strengthened. Management should consider contracting with an experienced accounting consultant should they identify areas that require additional expertise and review after the drafting of the SEFA and prior to the submission for audit. Views of Responsible Officials and Planned Corrective Actions: This is the first year the Organization required a Single Audit and the first time a SEFA was prepared. Accounting staff will prepare the SEFA according to mandated guidelines and will work with an experienced accounting consultant to provide additional training for staff on Uniform Guidance requirements and review the SEFA prior to filing.
2022-004 Internal Controls over Preparation of the Schedule of Expenditures of Federal Awards (Material Weakness – All Awards) Criteria: Per 2 CFR 200, Uniform Administrative Requirements, Cost Principals, and Audit Requirements for Federal Awards, £200.508 (b), the auditee must prepare appropriate statements including an accurate Schedule of Expenditures of Federal Awards (SEFA) in accordance with £200.510, Financial Statements. Condition and Context: Audit procedures noted several errors in the client provided SEFA. Cause: Insufficient training and internal controls over the preparation and review process for the SEFA. Effect: The following errors were noted and corrected as a result of auditing procedures on the SEFA: • The SEFA did not include the following programs: o U.S. Department of Labor 17.225 Unemployment Insurance Navigator o U.S. Treasury 21.027 Workforce Navigator o U.S. Department of Health and Human Services 93.268 Immunization Services • U.S. Treasury 21.023 Emergency Rental Assistance expenditures were understated by $402,678 • U.S. Treasury 21.027 Housing Navigator expenditures were understated by $3,265 Questioned Costs – None Recommendation: Management should seek appropriate training for the fiscal department on preparation of the SEFA standards. In addition, review processes over the SEFA should be strengthened. Management should consider contracting with an experienced accounting consultant should they identify areas that require additional expertise and review after the drafting of the SEFA and prior to the submission for audit. Views of Responsible Officials and Planned Corrective Actions: This is the first year the Organization required a Single Audit and the first time a SEFA was prepared. Accounting staff will prepare the SEFA according to mandated guidelines and will work with an experienced accounting consultant to provide additional training for staff on Uniform Guidance requirements and review the SEFA prior to filing.
2022-004 Internal Controls over Preparation of the Schedule of Expenditures of Federal Awards (Material Weakness – All Awards) Criteria: Per 2 CFR 200, Uniform Administrative Requirements, Cost Principals, and Audit Requirements for Federal Awards, £200.508 (b), the auditee must prepare appropriate statements including an accurate Schedule of Expenditures of Federal Awards (SEFA) in accordance with £200.510, Financial Statements. Condition and Context: Audit procedures noted several errors in the client provided SEFA. Cause: Insufficient training and internal controls over the preparation and review process for the SEFA. Effect: The following errors were noted and corrected as a result of auditing procedures on the SEFA: • The SEFA did not include the following programs: o U.S. Department of Labor 17.225 Unemployment Insurance Navigator o U.S. Treasury 21.027 Workforce Navigator o U.S. Department of Health and Human Services 93.268 Immunization Services • U.S. Treasury 21.023 Emergency Rental Assistance expenditures were understated by $402,678 • U.S. Treasury 21.027 Housing Navigator expenditures were understated by $3,265 Questioned Costs – None Recommendation: Management should seek appropriate training for the fiscal department on preparation of the SEFA standards. In addition, review processes over the SEFA should be strengthened. Management should consider contracting with an experienced accounting consultant should they identify areas that require additional expertise and review after the drafting of the SEFA and prior to the submission for audit. Views of Responsible Officials and Planned Corrective Actions: This is the first year the Organization required a Single Audit and the first time a SEFA was prepared. Accounting staff will prepare the SEFA according to mandated guidelines and will work with an experienced accounting consultant to provide additional training for staff on Uniform Guidance requirements and review the SEFA prior to filing.
2022-004 Internal Controls over Preparation of the Schedule of Expenditures of Federal Awards (Material Weakness – All Awards) Criteria: Per 2 CFR 200, Uniform Administrative Requirements, Cost Principals, and Audit Requirements for Federal Awards, £200.508 (b), the auditee must prepare appropriate statements including an accurate Schedule of Expenditures of Federal Awards (SEFA) in accordance with £200.510, Financial Statements. Condition and Context: Audit procedures noted several errors in the client provided SEFA. Cause: Insufficient training and internal controls over the preparation and review process for the SEFA. Effect: The following errors were noted and corrected as a result of auditing procedures on the SEFA: • The SEFA did not include the following programs: o U.S. Department of Labor 17.225 Unemployment Insurance Navigator o U.S. Treasury 21.027 Workforce Navigator o U.S. Department of Health and Human Services 93.268 Immunization Services • U.S. Treasury 21.023 Emergency Rental Assistance expenditures were understated by $402,678 • U.S. Treasury 21.027 Housing Navigator expenditures were understated by $3,265 Questioned Costs – None Recommendation: Management should seek appropriate training for the fiscal department on preparation of the SEFA standards. In addition, review processes over the SEFA should be strengthened. Management should consider contracting with an experienced accounting consultant should they identify areas that require additional expertise and review after the drafting of the SEFA and prior to the submission for audit. Views of Responsible Officials and Planned Corrective Actions: This is the first year the Organization required a Single Audit and the first time a SEFA was prepared. Accounting staff will prepare the SEFA according to mandated guidelines and will work with an experienced accounting consultant to provide additional training for staff on Uniform Guidance requirements and review the SEFA prior to filing.
Criteria: 2 CFR, Part 200 – Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, Subpart F, §200.510(b) requires that auditees prepare a schedule of expenditures of Federal awards for the period covered by the auditee’s financial statements which must include the total Federal awards expended as determined in accordance with §200.502. Condition Found, Including Perspective: The Schedule of Expenditures of Federal Awards (SEFA) prepared by management contained differences between federal expenditures reported and the amounts supported by the underlying books and records. In addition, there is no evidence of management’s detail review of the reconciliation between the underlying expenditure detail to the SEFA to ensure that amounts are properly presented. Possible Cause and Effect: While the System performs a review during the compilation of the SEFA, controls were not designed or implemented effectively to identify errors in the SEFA and to maintain evidence of management’s detail review of the reconciliation between the underlying expenditure detail to the SEFA. Questioned Costs: None
Criteria: 2 CFR, Part 200 – Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, Subpart F, §200.510(b) requires that auditees prepare a schedule of expenditures of Federal awards for the period covered by the auditee’s financial statements which must include the total Federal awards expended as determined in accordance with §200.502. Condition Found, Including Perspective: The Schedule of Expenditures of Federal Awards (SEFA) prepared by management contained differences between federal expenditures reported and the amounts supported by the underlying books and records. In addition, there is no evidence of management’s detail review of the reconciliation between the underlying expenditure detail to the SEFA to ensure that amounts are properly presented. Possible Cause and Effect: While the System performs a review during the compilation of the SEFA, controls were not designed or implemented effectively to identify errors in the SEFA and to maintain evidence of management’s detail review of the reconciliation between the underlying expenditure detail to the SEFA. Questioned Costs: None
Criteria: 2 CFR, Part 200 – Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, Subpart F, §200.510(b) requires that auditees prepare a schedule of expenditures of Federal awards for the period covered by the auditee’s financial statements which must include the total Federal awards expended as determined in accordance with §200.502. Condition Found, Including Perspective: The Schedule of Expenditures of Federal Awards (SEFA) prepared by management contained differences between federal expenditures reported and the amounts supported by the underlying books and records. In addition, there is no evidence of management’s detail review of the reconciliation between the underlying expenditure detail to the SEFA to ensure that amounts are properly presented. Possible Cause and Effect: While the System performs a review during the compilation of the SEFA, controls were not designed or implemented effectively to identify errors in the SEFA and to maintain evidence of management’s detail review of the reconciliation between the underlying expenditure detail to the SEFA. Questioned Costs: None
Criteria: 2 CFR, Part 200 – Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, Subpart F, §200.510(b) requires that auditees prepare a schedule of expenditures of Federal awards for the period covered by the auditee’s financial statements which must include the total Federal awards expended as determined in accordance with §200.502. Condition Found, Including Perspective: The Schedule of Expenditures of Federal Awards (SEFA) prepared by management contained differences between federal expenditures reported and the amounts supported by the underlying books and records. In addition, there is no evidence of management’s detail review of the reconciliation between the underlying expenditure detail to the SEFA to ensure that amounts are properly presented. Possible Cause and Effect: While the System performs a review during the compilation of the SEFA, controls were not designed or implemented effectively to identify errors in the SEFA and to maintain evidence of management’s detail review of the reconciliation between the underlying expenditure detail to the SEFA. Questioned Costs: None
Criteria: 2 CFR, Part 200 – Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, Subpart F, §200.510(b) requires that auditees prepare a schedule of expenditures of Federal awards for the period covered by the auditee’s financial statements which must include the total Federal awards expended as determined in accordance with §200.502. Condition Found, Including Perspective: The Schedule of Expenditures of Federal Awards (SEFA) prepared by management contained differences between federal expenditures reported and the amounts supported by the underlying books and records. In addition, there is no evidence of management’s detail review of the reconciliation between the underlying expenditure detail to the SEFA to ensure that amounts are properly presented. Possible Cause and Effect: While the System performs a review during the compilation of the SEFA, controls were not designed or implemented effectively to identify errors in the SEFA and to maintain evidence of management’s detail review of the reconciliation between the underlying expenditure detail to the SEFA. Questioned Costs: None
Criteria: 2 CFR, Part 200 – Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, Subpart F, §200.510(b) requires that auditees prepare a schedule of expenditures of Federal awards for the period covered by the auditee’s financial statements which must include the total Federal awards expended as determined in accordance with §200.502. Condition Found, Including Perspective: The Schedule of Expenditures of Federal Awards (SEFA) prepared by management contained differences between federal expenditures reported and the amounts supported by the underlying books and records. In addition, there is no evidence of management’s detail review of the reconciliation between the underlying expenditure detail to the SEFA to ensure that amounts are properly presented. Possible Cause and Effect: While the System performs a review during the compilation of the SEFA, controls were not designed or implemented effectively to identify errors in the SEFA and to maintain evidence of management’s detail review of the reconciliation between the underlying expenditure detail to the SEFA. Questioned Costs: None
Criteria: 2 CFR, Part 200 – Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, Subpart F, §200.510(b) requires that auditees prepare a schedule of expenditures of Federal awards for the period covered by the auditee’s financial statements which must include the total Federal awards expended as determined in accordance with §200.502. Condition Found, Including Perspective: The Schedule of Expenditures of Federal Awards (SEFA) prepared by management contained differences between federal expenditures reported and the amounts supported by the underlying books and records. In addition, there is no evidence of management’s detail review of the reconciliation between the underlying expenditure detail to the SEFA to ensure that amounts are properly presented. Possible Cause and Effect: While the System performs a review during the compilation of the SEFA, controls were not designed or implemented effectively to identify errors in the SEFA and to maintain evidence of management’s detail review of the reconciliation between the underlying expenditure detail to the SEFA. Questioned Costs: None
Criteria: 2 CFR, Part 200 – Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, Subpart F, §200.510(b) requires that auditees prepare a schedule of expenditures of Federal awards for the period covered by the auditee’s financial statements which must include the total Federal awards expended as determined in accordance with §200.502. Condition Found, Including Perspective: The Schedule of Expenditures of Federal Awards (SEFA) prepared by management contained differences between federal expenditures reported and the amounts supported by the underlying books and records. In addition, there is no evidence of management’s detail review of the reconciliation between the underlying expenditure detail to the SEFA to ensure that amounts are properly presented. Possible Cause and Effect: While the System performs a review during the compilation of the SEFA, controls were not designed or implemented effectively to identify errors in the SEFA and to maintain evidence of management’s detail review of the reconciliation between the underlying expenditure detail to the SEFA. Questioned Costs: None
Criteria: 2 CFR, Part 200 – Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, Subpart F, §200.510(b) requires that auditees prepare a schedule of expenditures of Federal awards for the period covered by the auditee’s financial statements which must include the total Federal awards expended as determined in accordance with §200.502. Condition Found, Including Perspective: The Schedule of Expenditures of Federal Awards (SEFA) prepared by management contained differences between federal expenditures reported and the amounts supported by the underlying books and records. In addition, there is no evidence of management’s detail review of the reconciliation between the underlying expenditure detail to the SEFA to ensure that amounts are properly presented. Possible Cause and Effect: While the System performs a review during the compilation of the SEFA, controls were not designed or implemented effectively to identify errors in the SEFA and to maintain evidence of management’s detail review of the reconciliation between the underlying expenditure detail to the SEFA. Questioned Costs: None
Criteria: 2 CFR, Part 200 – Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, Subpart F, §200.510(b) requires that auditees prepare a schedule of expenditures of Federal awards for the period covered by the auditee’s financial statements which must include the total Federal awards expended as determined in accordance with §200.502. Condition Found, Including Perspective: The Schedule of Expenditures of Federal Awards (SEFA) prepared by management contained differences between federal expenditures reported and the amounts supported by the underlying books and records. In addition, there is no evidence of management’s detail review of the reconciliation between the underlying expenditure detail to the SEFA to ensure that amounts are properly presented. Possible Cause and Effect: While the System performs a review during the compilation of the SEFA, controls were not designed or implemented effectively to identify errors in the SEFA and to maintain evidence of management’s detail review of the reconciliation between the underlying expenditure detail to the SEFA. Questioned Costs: None
2022-001: Schedule of Expenditures of Federal Awards Federal Agency: All Federal Program: All Assistance Listing Number: All Federal Award Number: All Federal Award Year: Fiscal year 2021 Pass-through Entity: All Criteria OMB Uniform Guidance 2 CFR 200.510(b) requires that an auditee prepare a schedule of expenditures of Federal awards for the period covered by the auditee's financial statements which must include the total Federal awards expended. Further, it requires that the auditee provide the Federal awards expended for each individual Federal Program. Condition The 2021 schedule of expenditures of Federal awards (the ?Schedule?) prepared by management improperly included the expenditures of State awards of $16,195,894 and $2,648,682 for the Children?s Health Insurance Program passed through from the Pennsylvania Department of Human Services and New York State Department of Health, respectively. Cause Management performs a reconciliation between the Schedule and the consolidated financial statements, however, the reconciliation performed did not effectively ensure that the Schedule was accurate inclusive only Federal awards. Effect The 2021 Schedule was overstated by $18,844,576, which represents the expenditures of State awards improperly included in the Schedule. There was no impact on our 2021 audit scoping for the improper inclusion of these amounts Recommendation Management of Highmark Health should update its controls over the preparation and review of the Schedule with sufficient precision to ensure all Federal awards are reported on the Schedule accurately. Management?s Views and Corrective Action Plan Refer to Management?s Views and Corrective Action Plan at the end of the report.
2022-001: Schedule of Expenditures of Federal Awards Federal Agency: All Federal Program: All Assistance Listing Number: All Federal Award Number: All Federal Award Year: Fiscal year 2021 Pass-through Entity: All Criteria OMB Uniform Guidance 2 CFR 200.510(b) requires that an auditee prepare a schedule of expenditures of Federal awards for the period covered by the auditee's financial statements which must include the total Federal awards expended. Further, it requires that the auditee provide the Federal awards expended for each individual Federal Program. Condition The 2021 schedule of expenditures of Federal awards (the ?Schedule?) prepared by management improperly included the expenditures of State awards of $16,195,894 and $2,648,682 for the Children?s Health Insurance Program passed through from the Pennsylvania Department of Human Services and New York State Department of Health, respectively. Cause Management performs a reconciliation between the Schedule and the consolidated financial statements, however, the reconciliation performed did not effectively ensure that the Schedule was accurate inclusive only Federal awards. Effect The 2021 Schedule was overstated by $18,844,576, which represents the expenditures of State awards improperly included in the Schedule. There was no impact on our 2021 audit scoping for the improper inclusion of these amounts Recommendation Management of Highmark Health should update its controls over the preparation and review of the Schedule with sufficient precision to ensure all Federal awards are reported on the Schedule accurately. Management?s Views and Corrective Action Plan Refer to Management?s Views and Corrective Action Plan at the end of the report.
2022-001: Schedule of Expenditures of Federal Awards Federal Agency: All Federal Program: All Assistance Listing Number: All Federal Award Number: All Federal Award Year: Fiscal year 2021 Pass-through Entity: All Criteria OMB Uniform Guidance 2 CFR 200.510(b) requires that an auditee prepare a schedule of expenditures of Federal awards for the period covered by the auditee's financial statements which must include the total Federal awards expended. Further, it requires that the auditee provide the Federal awards expended for each individual Federal Program. Condition The 2021 schedule of expenditures of Federal awards (the ?Schedule?) prepared by management improperly included the expenditures of State awards of $16,195,894 and $2,648,682 for the Children?s Health Insurance Program passed through from the Pennsylvania Department of Human Services and New York State Department of Health, respectively. Cause Management performs a reconciliation between the Schedule and the consolidated financial statements, however, the reconciliation performed did not effectively ensure that the Schedule was accurate inclusive only Federal awards. Effect The 2021 Schedule was overstated by $18,844,576, which represents the expenditures of State awards improperly included in the Schedule. There was no impact on our 2021 audit scoping for the improper inclusion of these amounts Recommendation Management of Highmark Health should update its controls over the preparation and review of the Schedule with sufficient precision to ensure all Federal awards are reported on the Schedule accurately. Management?s Views and Corrective Action Plan Refer to Management?s Views and Corrective Action Plan at the end of the report.
2022-001: Schedule of Expenditures of Federal Awards Federal Agency: All Federal Program: All Assistance Listing Number: All Federal Award Number: All Federal Award Year: Fiscal year 2021 Pass-through Entity: All Criteria OMB Uniform Guidance 2 CFR 200.510(b) requires that an auditee prepare a schedule of expenditures of Federal awards for the period covered by the auditee's financial statements which must include the total Federal awards expended. Further, it requires that the auditee provide the Federal awards expended for each individual Federal Program. Condition The 2021 schedule of expenditures of Federal awards (the ?Schedule?) prepared by management improperly included the expenditures of State awards of $16,195,894 and $2,648,682 for the Children?s Health Insurance Program passed through from the Pennsylvania Department of Human Services and New York State Department of Health, respectively. Cause Management performs a reconciliation between the Schedule and the consolidated financial statements, however, the reconciliation performed did not effectively ensure that the Schedule was accurate inclusive only Federal awards. Effect The 2021 Schedule was overstated by $18,844,576, which represents the expenditures of State awards improperly included in the Schedule. There was no impact on our 2021 audit scoping for the improper inclusion of these amounts Recommendation Management of Highmark Health should update its controls over the preparation and review of the Schedule with sufficient precision to ensure all Federal awards are reported on the Schedule accurately. Management?s Views and Corrective Action Plan Refer to Management?s Views and Corrective Action Plan at the end of the report.
2022-001: Schedule of Expenditures of Federal Awards Federal Agency: All Federal Program: All Assistance Listing Number: All Federal Award Number: All Federal Award Year: Fiscal year 2021 Pass-through Entity: All Criteria OMB Uniform Guidance 2 CFR 200.510(b) requires that an auditee prepare a schedule of expenditures of Federal awards for the period covered by the auditee's financial statements which must include the total Federal awards expended. Further, it requires that the auditee provide the Federal awards expended for each individual Federal Program. Condition The 2021 schedule of expenditures of Federal awards (the ?Schedule?) prepared by management improperly included the expenditures of State awards of $16,195,894 and $2,648,682 for the Children?s Health Insurance Program passed through from the Pennsylvania Department of Human Services and New York State Department of Health, respectively. Cause Management performs a reconciliation between the Schedule and the consolidated financial statements, however, the reconciliation performed did not effectively ensure that the Schedule was accurate inclusive only Federal awards. Effect The 2021 Schedule was overstated by $18,844,576, which represents the expenditures of State awards improperly included in the Schedule. There was no impact on our 2021 audit scoping for the improper inclusion of these amounts Recommendation Management of Highmark Health should update its controls over the preparation and review of the Schedule with sufficient precision to ensure all Federal awards are reported on the Schedule accurately. Management?s Views and Corrective Action Plan Refer to Management?s Views and Corrective Action Plan at the end of the report.
2022-001: Schedule of Expenditures of Federal Awards Federal Agency: All Federal Program: All Assistance Listing Number: All Federal Award Number: All Federal Award Year: Fiscal year 2021 Pass-through Entity: All Criteria OMB Uniform Guidance 2 CFR 200.510(b) requires that an auditee prepare a schedule of expenditures of Federal awards for the period covered by the auditee's financial statements which must include the total Federal awards expended. Further, it requires that the auditee provide the Federal awards expended for each individual Federal Program. Condition The 2021 schedule of expenditures of Federal awards (the ?Schedule?) prepared by management improperly included the expenditures of State awards of $16,195,894 and $2,648,682 for the Children?s Health Insurance Program passed through from the Pennsylvania Department of Human Services and New York State Department of Health, respectively. Cause Management performs a reconciliation between the Schedule and the consolidated financial statements, however, the reconciliation performed did not effectively ensure that the Schedule was accurate inclusive only Federal awards. Effect The 2021 Schedule was overstated by $18,844,576, which represents the expenditures of State awards improperly included in the Schedule. There was no impact on our 2021 audit scoping for the improper inclusion of these amounts Recommendation Management of Highmark Health should update its controls over the preparation and review of the Schedule with sufficient precision to ensure all Federal awards are reported on the Schedule accurately. Management?s Views and Corrective Action Plan Refer to Management?s Views and Corrective Action Plan at the end of the report.
2022-001: Schedule of Expenditures of Federal Awards Federal Agency: All Federal Program: All Assistance Listing Number: All Federal Award Number: All Federal Award Year: Fiscal year 2021 Pass-through Entity: All Criteria OMB Uniform Guidance 2 CFR 200.510(b) requires that an auditee prepare a schedule of expenditures of Federal awards for the period covered by the auditee's financial statements which must include the total Federal awards expended. Further, it requires that the auditee provide the Federal awards expended for each individual Federal Program. Condition The 2021 schedule of expenditures of Federal awards (the ?Schedule?) prepared by management improperly included the expenditures of State awards of $16,195,894 and $2,648,682 for the Children?s Health Insurance Program passed through from the Pennsylvania Department of Human Services and New York State Department of Health, respectively. Cause Management performs a reconciliation between the Schedule and the consolidated financial statements, however, the reconciliation performed did not effectively ensure that the Schedule was accurate inclusive only Federal awards. Effect The 2021 Schedule was overstated by $18,844,576, which represents the expenditures of State awards improperly included in the Schedule. There was no impact on our 2021 audit scoping for the improper inclusion of these amounts Recommendation Management of Highmark Health should update its controls over the preparation and review of the Schedule with sufficient precision to ensure all Federal awards are reported on the Schedule accurately. Management?s Views and Corrective Action Plan Refer to Management?s Views and Corrective Action Plan at the end of the report.
2022-001: Schedule of Expenditures of Federal Awards Federal Agency: All Federal Program: All Assistance Listing Number: All Federal Award Number: All Federal Award Year: Fiscal year 2021 Pass-through Entity: All Criteria OMB Uniform Guidance 2 CFR 200.510(b) requires that an auditee prepare a schedule of expenditures of Federal awards for the period covered by the auditee's financial statements which must include the total Federal awards expended. Further, it requires that the auditee provide the Federal awards expended for each individual Federal Program. Condition The 2021 schedule of expenditures of Federal awards (the ?Schedule?) prepared by management improperly included the expenditures of State awards of $16,195,894 and $2,648,682 for the Children?s Health Insurance Program passed through from the Pennsylvania Department of Human Services and New York State Department of Health, respectively. Cause Management performs a reconciliation between the Schedule and the consolidated financial statements, however, the reconciliation performed did not effectively ensure that the Schedule was accurate inclusive only Federal awards. Effect The 2021 Schedule was overstated by $18,844,576, which represents the expenditures of State awards improperly included in the Schedule. There was no impact on our 2021 audit scoping for the improper inclusion of these amounts Recommendation Management of Highmark Health should update its controls over the preparation and review of the Schedule with sufficient precision to ensure all Federal awards are reported on the Schedule accurately. Management?s Views and Corrective Action Plan Refer to Management?s Views and Corrective Action Plan at the end of the report.
2022-001: Schedule of Expenditures of Federal Awards Federal Agency: All Federal Program: All Assistance Listing Number: All Federal Award Number: All Federal Award Year: Fiscal year 2021 Pass-through Entity: All Criteria OMB Uniform Guidance 2 CFR 200.510(b) requires that an auditee prepare a schedule of expenditures of Federal awards for the period covered by the auditee's financial statements which must include the total Federal awards expended. Further, it requires that the auditee provide the Federal awards expended for each individual Federal Program. Condition The 2021 schedule of expenditures of Federal awards (the ?Schedule?) prepared by management improperly included the expenditures of State awards of $16,195,894 and $2,648,682 for the Children?s Health Insurance Program passed through from the Pennsylvania Department of Human Services and New York State Department of Health, respectively. Cause Management performs a reconciliation between the Schedule and the consolidated financial statements, however, the reconciliation performed did not effectively ensure that the Schedule was accurate inclusive only Federal awards. Effect The 2021 Schedule was overstated by $18,844,576, which represents the expenditures of State awards improperly included in the Schedule. There was no impact on our 2021 audit scoping for the improper inclusion of these amounts Recommendation Management of Highmark Health should update its controls over the preparation and review of the Schedule with sufficient precision to ensure all Federal awards are reported on the Schedule accurately. Management?s Views and Corrective Action Plan Refer to Management?s Views and Corrective Action Plan at the end of the report.
2022-001: Schedule of Expenditures of Federal Awards Federal Agency: All Federal Program: All Assistance Listing Number: All Federal Award Number: All Federal Award Year: Fiscal year 2021 Pass-through Entity: All Criteria OMB Uniform Guidance 2 CFR 200.510(b) requires that an auditee prepare a schedule of expenditures of Federal awards for the period covered by the auditee's financial statements which must include the total Federal awards expended. Further, it requires that the auditee provide the Federal awards expended for each individual Federal Program. Condition The 2021 schedule of expenditures of Federal awards (the ?Schedule?) prepared by management improperly included the expenditures of State awards of $16,195,894 and $2,648,682 for the Children?s Health Insurance Program passed through from the Pennsylvania Department of Human Services and New York State Department of Health, respectively. Cause Management performs a reconciliation between the Schedule and the consolidated financial statements, however, the reconciliation performed did not effectively ensure that the Schedule was accurate inclusive only Federal awards. Effect The 2021 Schedule was overstated by $18,844,576, which represents the expenditures of State awards improperly included in the Schedule. There was no impact on our 2021 audit scoping for the improper inclusion of these amounts Recommendation Management of Highmark Health should update its controls over the preparation and review of the Schedule with sufficient precision to ensure all Federal awards are reported on the Schedule accurately. Management?s Views and Corrective Action Plan Refer to Management?s Views and Corrective Action Plan at the end of the report.
2022-001: Schedule of Expenditures of Federal Awards Federal Agency: All Federal Program: All Assistance Listing Number: All Federal Award Number: All Federal Award Year: Fiscal year 2021 Pass-through Entity: All Criteria OMB Uniform Guidance 2 CFR 200.510(b) requires that an auditee prepare a schedule of expenditures of Federal awards for the period covered by the auditee's financial statements which must include the total Federal awards expended. Further, it requires that the auditee provide the Federal awards expended for each individual Federal Program. Condition The 2021 schedule of expenditures of Federal awards (the ?Schedule?) prepared by management improperly included the expenditures of State awards of $16,195,894 and $2,648,682 for the Children?s Health Insurance Program passed through from the Pennsylvania Department of Human Services and New York State Department of Health, respectively. Cause Management performs a reconciliation between the Schedule and the consolidated financial statements, however, the reconciliation performed did not effectively ensure that the Schedule was accurate inclusive only Federal awards. Effect The 2021 Schedule was overstated by $18,844,576, which represents the expenditures of State awards improperly included in the Schedule. There was no impact on our 2021 audit scoping for the improper inclusion of these amounts Recommendation Management of Highmark Health should update its controls over the preparation and review of the Schedule with sufficient precision to ensure all Federal awards are reported on the Schedule accurately. Management?s Views and Corrective Action Plan Refer to Management?s Views and Corrective Action Plan at the end of the report.
2022-001: Schedule of Expenditures of Federal Awards Federal Agency: All Federal Program: All Assistance Listing Number: All Federal Award Number: All Federal Award Year: Fiscal year 2021 Pass-through Entity: All Criteria OMB Uniform Guidance 2 CFR 200.510(b) requires that an auditee prepare a schedule of expenditures of Federal awards for the period covered by the auditee's financial statements which must include the total Federal awards expended. Further, it requires that the auditee provide the Federal awards expended for each individual Federal Program. Condition The 2021 schedule of expenditures of Federal awards (the ?Schedule?) prepared by management improperly included the expenditures of State awards of $16,195,894 and $2,648,682 for the Children?s Health Insurance Program passed through from the Pennsylvania Department of Human Services and New York State Department of Health, respectively. Cause Management performs a reconciliation between the Schedule and the consolidated financial statements, however, the reconciliation performed did not effectively ensure that the Schedule was accurate inclusive only Federal awards. Effect The 2021 Schedule was overstated by $18,844,576, which represents the expenditures of State awards improperly included in the Schedule. There was no impact on our 2021 audit scoping for the improper inclusion of these amounts Recommendation Management of Highmark Health should update its controls over the preparation and review of the Schedule with sufficient precision to ensure all Federal awards are reported on the Schedule accurately. Management?s Views and Corrective Action Plan Refer to Management?s Views and Corrective Action Plan at the end of the report.
2022-001: Schedule of Expenditures of Federal Awards Federal Agency: All Federal Program: All Assistance Listing Number: All Federal Award Number: All Federal Award Year: Fiscal year 2021 Pass-through Entity: All Criteria OMB Uniform Guidance 2 CFR 200.510(b) requires that an auditee prepare a schedule of expenditures of Federal awards for the period covered by the auditee's financial statements which must include the total Federal awards expended. Further, it requires that the auditee provide the Federal awards expended for each individual Federal Program. Condition The 2021 schedule of expenditures of Federal awards (the ?Schedule?) prepared by management improperly included the expenditures of State awards of $16,195,894 and $2,648,682 for the Children?s Health Insurance Program passed through from the Pennsylvania Department of Human Services and New York State Department of Health, respectively. Cause Management performs a reconciliation between the Schedule and the consolidated financial statements, however, the reconciliation performed did not effectively ensure that the Schedule was accurate inclusive only Federal awards. Effect The 2021 Schedule was overstated by $18,844,576, which represents the expenditures of State awards improperly included in the Schedule. There was no impact on our 2021 audit scoping for the improper inclusion of these amounts Recommendation Management of Highmark Health should update its controls over the preparation and review of the Schedule with sufficient precision to ensure all Federal awards are reported on the Schedule accurately. Management?s Views and Corrective Action Plan Refer to Management?s Views and Corrective Action Plan at the end of the report.
2022-001: Schedule of Expenditures of Federal Awards Federal Agency: All Federal Program: All Assistance Listing Number: All Federal Award Number: All Federal Award Year: Fiscal year 2021 Pass-through Entity: All Criteria OMB Uniform Guidance 2 CFR 200.510(b) requires that an auditee prepare a schedule of expenditures of Federal awards for the period covered by the auditee's financial statements which must include the total Federal awards expended. Further, it requires that the auditee provide the Federal awards expended for each individual Federal Program. Condition The 2021 schedule of expenditures of Federal awards (the ?Schedule?) prepared by management improperly included the expenditures of State awards of $16,195,894 and $2,648,682 for the Children?s Health Insurance Program passed through from the Pennsylvania Department of Human Services and New York State Department of Health, respectively. Cause Management performs a reconciliation between the Schedule and the consolidated financial statements, however, the reconciliation performed did not effectively ensure that the Schedule was accurate inclusive only Federal awards. Effect The 2021 Schedule was overstated by $18,844,576, which represents the expenditures of State awards improperly included in the Schedule. There was no impact on our 2021 audit scoping for the improper inclusion of these amounts Recommendation Management of Highmark Health should update its controls over the preparation and review of the Schedule with sufficient precision to ensure all Federal awards are reported on the Schedule accurately. Management?s Views and Corrective Action Plan Refer to Management?s Views and Corrective Action Plan at the end of the report.
2022-001: Schedule of Expenditures of Federal Awards Federal Agency: All Federal Program: All Assistance Listing Number: All Federal Award Number: All Federal Award Year: Fiscal year 2021 Pass-through Entity: All Criteria OMB Uniform Guidance 2 CFR 200.510(b) requires that an auditee prepare a schedule of expenditures of Federal awards for the period covered by the auditee's financial statements which must include the total Federal awards expended. Further, it requires that the auditee provide the Federal awards expended for each individual Federal Program. Condition The 2021 schedule of expenditures of Federal awards (the ?Schedule?) prepared by management improperly included the expenditures of State awards of $16,195,894 and $2,648,682 for the Children?s Health Insurance Program passed through from the Pennsylvania Department of Human Services and New York State Department of Health, respectively. Cause Management performs a reconciliation between the Schedule and the consolidated financial statements, however, the reconciliation performed did not effectively ensure that the Schedule was accurate inclusive only Federal awards. Effect The 2021 Schedule was overstated by $18,844,576, which represents the expenditures of State awards improperly included in the Schedule. There was no impact on our 2021 audit scoping for the improper inclusion of these amounts Recommendation Management of Highmark Health should update its controls over the preparation and review of the Schedule with sufficient precision to ensure all Federal awards are reported on the Schedule accurately. Management?s Views and Corrective Action Plan Refer to Management?s Views and Corrective Action Plan at the end of the report.
2022-001: Schedule of Expenditures of Federal Awards Federal Agency: All Federal Program: All Assistance Listing Number: All Federal Award Number: All Federal Award Year: Fiscal year 2021 Pass-through Entity: All Criteria OMB Uniform Guidance 2 CFR 200.510(b) requires that an auditee prepare a schedule of expenditures of Federal awards for the period covered by the auditee's financial statements which must include the total Federal awards expended. Further, it requires that the auditee provide the Federal awards expended for each individual Federal Program. Condition The 2021 schedule of expenditures of Federal awards (the ?Schedule?) prepared by management improperly included the expenditures of State awards of $16,195,894 and $2,648,682 for the Children?s Health Insurance Program passed through from the Pennsylvania Department of Human Services and New York State Department of Health, respectively. Cause Management performs a reconciliation between the Schedule and the consolidated financial statements, however, the reconciliation performed did not effectively ensure that the Schedule was accurate inclusive only Federal awards. Effect The 2021 Schedule was overstated by $18,844,576, which represents the expenditures of State awards improperly included in the Schedule. There was no impact on our 2021 audit scoping for the improper inclusion of these amounts Recommendation Management of Highmark Health should update its controls over the preparation and review of the Schedule with sufficient precision to ensure all Federal awards are reported on the Schedule accurately. Management?s Views and Corrective Action Plan Refer to Management?s Views and Corrective Action Plan at the end of the report.
2022-001: Schedule of Expenditures of Federal Awards Federal Agency: All Federal Program: All Assistance Listing Number: All Federal Award Number: All Federal Award Year: Fiscal year 2021 Pass-through Entity: All Criteria OMB Uniform Guidance 2 CFR 200.510(b) requires that an auditee prepare a schedule of expenditures of Federal awards for the period covered by the auditee's financial statements which must include the total Federal awards expended. Further, it requires that the auditee provide the Federal awards expended for each individual Federal Program. Condition The 2021 schedule of expenditures of Federal awards (the ?Schedule?) prepared by management improperly included the expenditures of State awards of $16,195,894 and $2,648,682 for the Children?s Health Insurance Program passed through from the Pennsylvania Department of Human Services and New York State Department of Health, respectively. Cause Management performs a reconciliation between the Schedule and the consolidated financial statements, however, the reconciliation performed did not effectively ensure that the Schedule was accurate inclusive only Federal awards. Effect The 2021 Schedule was overstated by $18,844,576, which represents the expenditures of State awards improperly included in the Schedule. There was no impact on our 2021 audit scoping for the improper inclusion of these amounts Recommendation Management of Highmark Health should update its controls over the preparation and review of the Schedule with sufficient precision to ensure all Federal awards are reported on the Schedule accurately. Management?s Views and Corrective Action Plan Refer to Management?s Views and Corrective Action Plan at the end of the report.
2022-001: Schedule of Expenditures of Federal Awards Federal Agency: All Federal Program: All Assistance Listing Number: All Federal Award Number: All Federal Award Year: Fiscal year 2021 Pass-through Entity: All Criteria OMB Uniform Guidance 2 CFR 200.510(b) requires that an auditee prepare a schedule of expenditures of Federal awards for the period covered by the auditee's financial statements which must include the total Federal awards expended. Further, it requires that the auditee provide the Federal awards expended for each individual Federal Program. Condition The 2021 schedule of expenditures of Federal awards (the ?Schedule?) prepared by management improperly included the expenditures of State awards of $16,195,894 and $2,648,682 for the Children?s Health Insurance Program passed through from the Pennsylvania Department of Human Services and New York State Department of Health, respectively. Cause Management performs a reconciliation between the Schedule and the consolidated financial statements, however, the reconciliation performed did not effectively ensure that the Schedule was accurate inclusive only Federal awards. Effect The 2021 Schedule was overstated by $18,844,576, which represents the expenditures of State awards improperly included in the Schedule. There was no impact on our 2021 audit scoping for the improper inclusion of these amounts Recommendation Management of Highmark Health should update its controls over the preparation and review of the Schedule with sufficient precision to ensure all Federal awards are reported on the Schedule accurately. Management?s Views and Corrective Action Plan Refer to Management?s Views and Corrective Action Plan at the end of the report.
2022-001: Schedule of Expenditures of Federal Awards Federal Agency: All Federal Program: All Assistance Listing Number: All Federal Award Number: All Federal Award Year: Fiscal year 2021 Pass-through Entity: All Criteria OMB Uniform Guidance 2 CFR 200.510(b) requires that an auditee prepare a schedule of expenditures of Federal awards for the period covered by the auditee's financial statements which must include the total Federal awards expended. Further, it requires that the auditee provide the Federal awards expended for each individual Federal Program. Condition The 2021 schedule of expenditures of Federal awards (the ?Schedule?) prepared by management improperly included the expenditures of State awards of $16,195,894 and $2,648,682 for the Children?s Health Insurance Program passed through from the Pennsylvania Department of Human Services and New York State Department of Health, respectively. Cause Management performs a reconciliation between the Schedule and the consolidated financial statements, however, the reconciliation performed did not effectively ensure that the Schedule was accurate inclusive only Federal awards. Effect The 2021 Schedule was overstated by $18,844,576, which represents the expenditures of State awards improperly included in the Schedule. There was no impact on our 2021 audit scoping for the improper inclusion of these amounts Recommendation Management of Highmark Health should update its controls over the preparation and review of the Schedule with sufficient precision to ensure all Federal awards are reported on the Schedule accurately. Management?s Views and Corrective Action Plan Refer to Management?s Views and Corrective Action Plan at the end of the report.
2022-001: Schedule of Expenditures of Federal Awards Federal Agency: All Federal Program: All Assistance Listing Number: All Federal Award Number: All Federal Award Year: Fiscal year 2021 Pass-through Entity: All Criteria OMB Uniform Guidance 2 CFR 200.510(b) requires that an auditee prepare a schedule of expenditures of Federal awards for the period covered by the auditee's financial statements which must include the total Federal awards expended. Further, it requires that the auditee provide the Federal awards expended for each individual Federal Program. Condition The 2021 schedule of expenditures of Federal awards (the ?Schedule?) prepared by management improperly included the expenditures of State awards of $16,195,894 and $2,648,682 for the Children?s Health Insurance Program passed through from the Pennsylvania Department of Human Services and New York State Department of Health, respectively. Cause Management performs a reconciliation between the Schedule and the consolidated financial statements, however, the reconciliation performed did not effectively ensure that the Schedule was accurate inclusive only Federal awards. Effect The 2021 Schedule was overstated by $18,844,576, which represents the expenditures of State awards improperly included in the Schedule. There was no impact on our 2021 audit scoping for the improper inclusion of these amounts Recommendation Management of Highmark Health should update its controls over the preparation and review of the Schedule with sufficient precision to ensure all Federal awards are reported on the Schedule accurately. Management?s Views and Corrective Action Plan Refer to Management?s Views and Corrective Action Plan at the end of the report.
2022-001: Schedule of Expenditures of Federal Awards Federal Agency: All Federal Program: All Assistance Listing Number: All Federal Award Number: All Federal Award Year: Fiscal year 2021 Pass-through Entity: All Criteria OMB Uniform Guidance 2 CFR 200.510(b) requires that an auditee prepare a schedule of expenditures of Federal awards for the period covered by the auditee's financial statements which must include the total Federal awards expended. Further, it requires that the auditee provide the Federal awards expended for each individual Federal Program. Condition The 2021 schedule of expenditures of Federal awards (the ?Schedule?) prepared by management improperly included the expenditures of State awards of $16,195,894 and $2,648,682 for the Children?s Health Insurance Program passed through from the Pennsylvania Department of Human Services and New York State Department of Health, respectively. Cause Management performs a reconciliation between the Schedule and the consolidated financial statements, however, the reconciliation performed did not effectively ensure that the Schedule was accurate inclusive only Federal awards. Effect The 2021 Schedule was overstated by $18,844,576, which represents the expenditures of State awards improperly included in the Schedule. There was no impact on our 2021 audit scoping for the improper inclusion of these amounts Recommendation Management of Highmark Health should update its controls over the preparation and review of the Schedule with sufficient precision to ensure all Federal awards are reported on the Schedule accurately. Management?s Views and Corrective Action Plan Refer to Management?s Views and Corrective Action Plan at the end of the report.
2022-001: Schedule of Expenditures of Federal Awards Federal Agency: All Federal Program: All Assistance Listing Number: All Federal Award Number: All Federal Award Year: Fiscal year 2021 Pass-through Entity: All Criteria OMB Uniform Guidance 2 CFR 200.510(b) requires that an auditee prepare a schedule of expenditures of Federal awards for the period covered by the auditee's financial statements which must include the total Federal awards expended. Further, it requires that the auditee provide the Federal awards expended for each individual Federal Program. Condition The 2021 schedule of expenditures of Federal awards (the ?Schedule?) prepared by management improperly included the expenditures of State awards of $16,195,894 and $2,648,682 for the Children?s Health Insurance Program passed through from the Pennsylvania Department of Human Services and New York State Department of Health, respectively. Cause Management performs a reconciliation between the Schedule and the consolidated financial statements, however, the reconciliation performed did not effectively ensure that the Schedule was accurate inclusive only Federal awards. Effect The 2021 Schedule was overstated by $18,844,576, which represents the expenditures of State awards improperly included in the Schedule. There was no impact on our 2021 audit scoping for the improper inclusion of these amounts Recommendation Management of Highmark Health should update its controls over the preparation and review of the Schedule with sufficient precision to ensure all Federal awards are reported on the Schedule accurately. Management?s Views and Corrective Action Plan Refer to Management?s Views and Corrective Action Plan at the end of the report.
2022-001: Schedule of Expenditures of Federal Awards Federal Agency: All Federal Program: All Assistance Listing Number: All Federal Award Number: All Federal Award Year: Fiscal year 2021 Pass-through Entity: All Criteria OMB Uniform Guidance 2 CFR 200.510(b) requires that an auditee prepare a schedule of expenditures of Federal awards for the period covered by the auditee's financial statements which must include the total Federal awards expended. Further, it requires that the auditee provide the Federal awards expended for each individual Federal Program. Condition The 2021 schedule of expenditures of Federal awards (the ?Schedule?) prepared by management improperly included the expenditures of State awards of $16,195,894 and $2,648,682 for the Children?s Health Insurance Program passed through from the Pennsylvania Department of Human Services and New York State Department of Health, respectively. Cause Management performs a reconciliation between the Schedule and the consolidated financial statements, however, the reconciliation performed did not effectively ensure that the Schedule was accurate inclusive only Federal awards. Effect The 2021 Schedule was overstated by $18,844,576, which represents the expenditures of State awards improperly included in the Schedule. There was no impact on our 2021 audit scoping for the improper inclusion of these amounts Recommendation Management of Highmark Health should update its controls over the preparation and review of the Schedule with sufficient precision to ensure all Federal awards are reported on the Schedule accurately. Management?s Views and Corrective Action Plan Refer to Management?s Views and Corrective Action Plan at the end of the report.
2022-001: Schedule of Expenditures of Federal Awards Federal Agency: All Federal Program: All Assistance Listing Number: All Federal Award Number: All Federal Award Year: Fiscal year 2021 Pass-through Entity: All Criteria OMB Uniform Guidance 2 CFR 200.510(b) requires that an auditee prepare a schedule of expenditures of Federal awards for the period covered by the auditee's financial statements which must include the total Federal awards expended. Further, it requires that the auditee provide the Federal awards expended for each individual Federal Program. Condition The 2021 schedule of expenditures of Federal awards (the ?Schedule?) prepared by management improperly included the expenditures of State awards of $16,195,894 and $2,648,682 for the Children?s Health Insurance Program passed through from the Pennsylvania Department of Human Services and New York State Department of Health, respectively. Cause Management performs a reconciliation between the Schedule and the consolidated financial statements, however, the reconciliation performed did not effectively ensure that the Schedule was accurate inclusive only Federal awards. Effect The 2021 Schedule was overstated by $18,844,576, which represents the expenditures of State awards improperly included in the Schedule. There was no impact on our 2021 audit scoping for the improper inclusion of these amounts Recommendation Management of Highmark Health should update its controls over the preparation and review of the Schedule with sufficient precision to ensure all Federal awards are reported on the Schedule accurately. Management?s Views and Corrective Action Plan Refer to Management?s Views and Corrective Action Plan at the end of the report.
2022-001: Schedule of Expenditures of Federal Awards Federal Agency: All Federal Program: All Assistance Listing Number: All Federal Award Number: All Federal Award Year: Fiscal year 2021 Pass-through Entity: All Criteria OMB Uniform Guidance 2 CFR 200.510(b) requires that an auditee prepare a schedule of expenditures of Federal awards for the period covered by the auditee's financial statements which must include the total Federal awards expended. Further, it requires that the auditee provide the Federal awards expended for each individual Federal Program. Condition The 2021 schedule of expenditures of Federal awards (the ?Schedule?) prepared by management improperly included the expenditures of State awards of $16,195,894 and $2,648,682 for the Children?s Health Insurance Program passed through from the Pennsylvania Department of Human Services and New York State Department of Health, respectively. Cause Management performs a reconciliation between the Schedule and the consolidated financial statements, however, the reconciliation performed did not effectively ensure that the Schedule was accurate inclusive only Federal awards. Effect The 2021 Schedule was overstated by $18,844,576, which represents the expenditures of State awards improperly included in the Schedule. There was no impact on our 2021 audit scoping for the improper inclusion of these amounts Recommendation Management of Highmark Health should update its controls over the preparation and review of the Schedule with sufficient precision to ensure all Federal awards are reported on the Schedule accurately. Management?s Views and Corrective Action Plan Refer to Management?s Views and Corrective Action Plan at the end of the report.
2022-001: Schedule of Expenditures of Federal Awards Federal Agency: All Federal Program: All Assistance Listing Number: All Federal Award Number: All Federal Award Year: Fiscal year 2021 Pass-through Entity: All Criteria OMB Uniform Guidance 2 CFR 200.510(b) requires that an auditee prepare a schedule of expenditures of Federal awards for the period covered by the auditee's financial statements which must include the total Federal awards expended. Further, it requires that the auditee provide the Federal awards expended for each individual Federal Program. Condition The 2021 schedule of expenditures of Federal awards (the ?Schedule?) prepared by management improperly included the expenditures of State awards of $16,195,894 and $2,648,682 for the Children?s Health Insurance Program passed through from the Pennsylvania Department of Human Services and New York State Department of Health, respectively. Cause Management performs a reconciliation between the Schedule and the consolidated financial statements, however, the reconciliation performed did not effectively ensure that the Schedule was accurate inclusive only Federal awards. Effect The 2021 Schedule was overstated by $18,844,576, which represents the expenditures of State awards improperly included in the Schedule. There was no impact on our 2021 audit scoping for the improper inclusion of these amounts Recommendation Management of Highmark Health should update its controls over the preparation and review of the Schedule with sufficient precision to ensure all Federal awards are reported on the Schedule accurately. Management?s Views and Corrective Action Plan Refer to Management?s Views and Corrective Action Plan at the end of the report.
2022-001: Schedule of Expenditures of Federal Awards Federal Agency: All Federal Program: All Assistance Listing Number: All Federal Award Number: All Federal Award Year: Fiscal year 2021 Pass-through Entity: All Criteria OMB Uniform Guidance 2 CFR 200.510(b) requires that an auditee prepare a schedule of expenditures of Federal awards for the period covered by the auditee's financial statements which must include the total Federal awards expended. Further, it requires that the auditee provide the Federal awards expended for each individual Federal Program. Condition The 2021 schedule of expenditures of Federal awards (the ?Schedule?) prepared by management improperly included the expenditures of State awards of $16,195,894 and $2,648,682 for the Children?s Health Insurance Program passed through from the Pennsylvania Department of Human Services and New York State Department of Health, respectively. Cause Management performs a reconciliation between the Schedule and the consolidated financial statements, however, the reconciliation performed did not effectively ensure that the Schedule was accurate inclusive only Federal awards. Effect The 2021 Schedule was overstated by $18,844,576, which represents the expenditures of State awards improperly included in the Schedule. There was no impact on our 2021 audit scoping for the improper inclusion of these amounts Recommendation Management of Highmark Health should update its controls over the preparation and review of the Schedule with sufficient precision to ensure all Federal awards are reported on the Schedule accurately. Management?s Views and Corrective Action Plan Refer to Management?s Views and Corrective Action Plan at the end of the report.
2022-001: Schedule of Expenditures of Federal Awards Federal Agency: All Federal Program: All Assistance Listing Number: All Federal Award Number: All Federal Award Year: Fiscal year 2021 Pass-through Entity: All Criteria OMB Uniform Guidance 2 CFR 200.510(b) requires that an auditee prepare a schedule of expenditures of Federal awards for the period covered by the auditee's financial statements which must include the total Federal awards expended. Further, it requires that the auditee provide the Federal awards expended for each individual Federal Program. Condition The 2021 schedule of expenditures of Federal awards (the ?Schedule?) prepared by management improperly included the expenditures of State awards of $16,195,894 and $2,648,682 for the Children?s Health Insurance Program passed through from the Pennsylvania Department of Human Services and New York State Department of Health, respectively. Cause Management performs a reconciliation between the Schedule and the consolidated financial statements, however, the reconciliation performed did not effectively ensure that the Schedule was accurate inclusive only Federal awards. Effect The 2021 Schedule was overstated by $18,844,576, which represents the expenditures of State awards improperly included in the Schedule. There was no impact on our 2021 audit scoping for the improper inclusion of these amounts Recommendation Management of Highmark Health should update its controls over the preparation and review of the Schedule with sufficient precision to ensure all Federal awards are reported on the Schedule accurately. Management?s Views and Corrective Action Plan Refer to Management?s Views and Corrective Action Plan at the end of the report.
2022-001: Schedule of Expenditures of Federal Awards Federal Agency: All Federal Program: All Assistance Listing Number: All Federal Award Number: All Federal Award Year: Fiscal year 2021 Pass-through Entity: All Criteria OMB Uniform Guidance 2 CFR 200.510(b) requires that an auditee prepare a schedule of expenditures of Federal awards for the period covered by the auditee's financial statements which must include the total Federal awards expended. Further, it requires that the auditee provide the Federal awards expended for each individual Federal Program. Condition The 2021 schedule of expenditures of Federal awards (the ?Schedule?) prepared by management improperly included the expenditures of State awards of $16,195,894 and $2,648,682 for the Children?s Health Insurance Program passed through from the Pennsylvania Department of Human Services and New York State Department of Health, respectively. Cause Management performs a reconciliation between the Schedule and the consolidated financial statements, however, the reconciliation performed did not effectively ensure that the Schedule was accurate inclusive only Federal awards. Effect The 2021 Schedule was overstated by $18,844,576, which represents the expenditures of State awards improperly included in the Schedule. There was no impact on our 2021 audit scoping for the improper inclusion of these amounts Recommendation Management of Highmark Health should update its controls over the preparation and review of the Schedule with sufficient precision to ensure all Federal awards are reported on the Schedule accurately. Management?s Views and Corrective Action Plan Refer to Management?s Views and Corrective Action Plan at the end of the report.
2022-001: Schedule of Expenditures of Federal Awards Federal Agency: All Federal Program: All Assistance Listing Number: All Federal Award Number: All Federal Award Year: Fiscal year 2021 Pass-through Entity: All Criteria OMB Uniform Guidance 2 CFR 200.510(b) requires that an auditee prepare a schedule of expenditures of Federal awards for the period covered by the auditee's financial statements which must include the total Federal awards expended. Further, it requires that the auditee provide the Federal awards expended for each individual Federal Program. Condition The 2021 schedule of expenditures of Federal awards (the ?Schedule?) prepared by management improperly included the expenditures of State awards of $16,195,894 and $2,648,682 for the Children?s Health Insurance Program passed through from the Pennsylvania Department of Human Services and New York State Department of Health, respectively. Cause Management performs a reconciliation between the Schedule and the consolidated financial statements, however, the reconciliation performed did not effectively ensure that the Schedule was accurate inclusive only Federal awards. Effect The 2021 Schedule was overstated by $18,844,576, which represents the expenditures of State awards improperly included in the Schedule. There was no impact on our 2021 audit scoping for the improper inclusion of these amounts Recommendation Management of Highmark Health should update its controls over the preparation and review of the Schedule with sufficient precision to ensure all Federal awards are reported on the Schedule accurately. Management?s Views and Corrective Action Plan Refer to Management?s Views and Corrective Action Plan at the end of the report.
2022-001: Schedule of Expenditures of Federal Awards Federal Agency: All Federal Program: All Assistance Listing Number: All Federal Award Number: All Federal Award Year: Fiscal year 2021 Pass-through Entity: All Criteria OMB Uniform Guidance 2 CFR 200.510(b) requires that an auditee prepare a schedule of expenditures of Federal awards for the period covered by the auditee's financial statements which must include the total Federal awards expended. Further, it requires that the auditee provide the Federal awards expended for each individual Federal Program. Condition The 2021 schedule of expenditures of Federal awards (the ?Schedule?) prepared by management improperly included the expenditures of State awards of $16,195,894 and $2,648,682 for the Children?s Health Insurance Program passed through from the Pennsylvania Department of Human Services and New York State Department of Health, respectively. Cause Management performs a reconciliation between the Schedule and the consolidated financial statements, however, the reconciliation performed did not effectively ensure that the Schedule was accurate inclusive only Federal awards. Effect The 2021 Schedule was overstated by $18,844,576, which represents the expenditures of State awards improperly included in the Schedule. There was no impact on our 2021 audit scoping for the improper inclusion of these amounts Recommendation Management of Highmark Health should update its controls over the preparation and review of the Schedule with sufficient precision to ensure all Federal awards are reported on the Schedule accurately. Management?s Views and Corrective Action Plan Refer to Management?s Views and Corrective Action Plan at the end of the report.
2022-001: Schedule of Expenditures of Federal Awards Federal Agency: All Federal Program: All Assistance Listing Number: All Federal Award Number: All Federal Award Year: Fiscal year 2021 Pass-through Entity: All Criteria OMB Uniform Guidance 2 CFR 200.510(b) requires that an auditee prepare a schedule of expenditures of Federal awards for the period covered by the auditee's financial statements which must include the total Federal awards expended. Further, it requires that the auditee provide the Federal awards expended for each individual Federal Program. Condition The 2021 schedule of expenditures of Federal awards (the ?Schedule?) prepared by management improperly included the expenditures of State awards of $16,195,894 and $2,648,682 for the Children?s Health Insurance Program passed through from the Pennsylvania Department of Human Services and New York State Department of Health, respectively. Cause Management performs a reconciliation between the Schedule and the consolidated financial statements, however, the reconciliation performed did not effectively ensure that the Schedule was accurate inclusive only Federal awards. Effect The 2021 Schedule was overstated by $18,844,576, which represents the expenditures of State awards improperly included in the Schedule. There was no impact on our 2021 audit scoping for the improper inclusion of these amounts Recommendation Management of Highmark Health should update its controls over the preparation and review of the Schedule with sufficient precision to ensure all Federal awards are reported on the Schedule accurately. Management?s Views and Corrective Action Plan Refer to Management?s Views and Corrective Action Plan at the end of the report.