Condition: Certain Federal expenditures were reported under the incorrect Assistance Listing Number. For one grant, the expenditures were listed under ALN 14.218. Based on the grant agreement and reimbursement reports, the expenditures should have been listed under ALN 21.023 with only a portion listed under ALN 14.218. Criteria: Northpoint Health and Wellness is responsible to report federal expenditures on the Schedule of Expenditures of Federal Awards according to 2 CFR 5 200.510. It requires that the Organization report expenditures according to their Assistance Listing Number. Cause: The SEFA was not properly reconciled with Federal expenditures for one grant. Effect: The effect would be incorrect repotting of Federal expenditures. Context: This appears to be an isolated instance because of the grant's specific complexities. Recommendation: We recommend that all grants are examined to determine the correct Assistance Listing Numbers. Each grant's Assistance Listing Number(s) may be reconciled to grantor provided reports, or by direct confirmation with the grantor. Views of Responsible Officials: Management agrees with the finding.
Condition: Certain Federal expenditures were reported under the incorrect Assistance Listing Number. For one grant, the expenditures were listed under ALN 14.218. Based on the grant agreement and reimbursement reports, the expenditures should have been listed under ALN 21.023 with only a portion listed under ALN 14.218. Criteria: Northpoint Health and Wellness is responsible to report federal expenditures on the Schedule of Expenditures of Federal Awards according to 2 CFR 5 200.510. It requires that the Organization report expenditures according to their Assistance Listing Number. Cause: The SEFA was not properly reconciled with Federal expenditures for one grant. Effect: The effect would be incorrect repotting of Federal expenditures. Context: This appears to be an isolated instance because of the grant's specific complexities. Recommendation: We recommend that all grants are examined to determine the correct Assistance Listing Numbers. Each grant's Assistance Listing Number(s) may be reconciled to grantor provided reports, or by direct confirmation with the grantor. Views of Responsible Officials: Management agrees with the finding.
2022‐001—FINANCIAL TRACKING OF FEDERAL GRANTS AND PREPARATION OF SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS Federal Agency: All presented in the Schedule of Expenditures of Federal Awards (SEFA). Federal Program Name: All presented in the SEFA. Assistance Listing Number: All presented in SEFA. Federal Award Identification Number and Year: All presented in SEFA. Award Period: N/A Questioned Costs: None Type of Finding • (E) Significant Deficiency in Internal Control Over Compliance of Federal Awards • (F) Instance of Noncompliance related to Federal Awards Statement of Condition During our audit, we were unable to determine if the Schedule of Expenditures of Federal Awards (SEFA) was accurate. While we believe the selection of the NMH200032-2020 and NMH2001W068-2020 grants were accurate as major federal programs per our determination calculation, we did not receive sufficient audit evidence on the accuracy of the expenditures presented in the SEFA. Therefore, we were unable to perform sufficient auditing procedures such as comparing and reconciling such information directly to the underlying accounting and other records used to prepare the financial statements, This has led us to disclaim our opinion related to whether the SEFA is fairly stated, in all material respects, in relation to the financial statements as a whole for the year ended December 31, 2022. Criteria 2 CFR 200.510 indicates that the auditee must prepare a schedule of expenditures of Federal awards (SEFA) 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 Basis for Determining Federal Awards Expended. Per 2 CFR 200.502 the determination of when a Federal award is expended should be based on when the activity related to the Federal award occurs. Generally, the activity pertains to events that require the non-Federal entity to comply with Federal statutes, regulations, and the terms and conditions of Federal awards, such as: expenditure/expense transactions associated with awards. In addition, 2 CFR Part 200.303 requires the program establish and maintain effective internal controls over Federal awards that provides reasonable assurance of compliance with Federal statutes, regulations, and the terms and conditions of Federal awards. Effect Without an established process governed by effective internal controls, the Housing Trust may not prevent or detect material misstatements on its SEFA in a timely manner. In addition, the errors could result in improper selections of major federal program(s) for the single audit and a substandard single audit. This could affect the auditee’s eligibility for future federal awards or result in audit findings by the federal awarding agencies or pass-through entities. Cause the Housing Trust did not have adequate policies and procedures to ensure that the information reported in its SEFA was accurate and complete. Also, the Housing Trust did not have a system to reconcile its SEFA with its general ledger and other supporting documents. Recommendation We recommend the Housing Trust improve the financial tracking of its grants, corresponding expenses and other activity related to those federal grants to ensure the information reported in its SEFA is accurate and complete. We also recommend that the auditee establish a system to reconcile its SEFA with its general ledger and other supporting documents, including the name of grantor, the assistance listing #, the pass-through number, if applicable, and review its SEFA for any errors or omissions before submission. View of Responsible Officials and Corrective Action Plan Response. Agreed. Where feasible, the Housing Trust will aim to improve management of all federal grants. A process of documentation verification prior to any requests made for financial draws will include employee, supervisor, business operations manager, and executive director level approvals to ensure compliance and availability of funds. A monthly federal request for reimbursements with all grantee information will be used and reconciled monthly with QuickBooks. This report will mirror the SEFA form so auditors will receive the information in a timely manner. For any quarterly reports, the three months of reporting will again be reconciled prior to submission. All new processes and compliance will be updated in the policies and procedure manual. As the Executive Director prepares the 2024 budget, a reorganization of the business operations department will be sought. A new position to prepare and work on all federal grant tasks will be hired and report to the Business Operations Manager. In the meantime, the Business Operations Manager has started to develop checks and balances. Corrective Action Plan Timeline: Immediately Designation Of Employee Position Responsible For Meeting Deadline: Business Operations Manager
2022‐001—FINANCIAL TRACKING OF FEDERAL GRANTS AND PREPARATION OF SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS Federal Agency: All presented in the Schedule of Expenditures of Federal Awards (SEFA). Federal Program Name: All presented in the SEFA. Assistance Listing Number: All presented in SEFA. Federal Award Identification Number and Year: All presented in SEFA. Award Period: N/A Questioned Costs: None Type of Finding • (E) Significant Deficiency in Internal Control Over Compliance of Federal Awards • (F) Instance of Noncompliance related to Federal Awards Statement of Condition During our audit, we were unable to determine if the Schedule of Expenditures of Federal Awards (SEFA) was accurate. While we believe the selection of the NMH200032-2020 and NMH2001W068-2020 grants were accurate as major federal programs per our determination calculation, we did not receive sufficient audit evidence on the accuracy of the expenditures presented in the SEFA. Therefore, we were unable to perform sufficient auditing procedures such as comparing and reconciling such information directly to the underlying accounting and other records used to prepare the financial statements, This has led us to disclaim our opinion related to whether the SEFA is fairly stated, in all material respects, in relation to the financial statements as a whole for the year ended December 31, 2022. Criteria 2 CFR 200.510 indicates that the auditee must prepare a schedule of expenditures of Federal awards (SEFA) 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 Basis for Determining Federal Awards Expended. Per 2 CFR 200.502 the determination of when a Federal award is expended should be based on when the activity related to the Federal award occurs. Generally, the activity pertains to events that require the non-Federal entity to comply with Federal statutes, regulations, and the terms and conditions of Federal awards, such as: expenditure/expense transactions associated with awards. In addition, 2 CFR Part 200.303 requires the program establish and maintain effective internal controls over Federal awards that provides reasonable assurance of compliance with Federal statutes, regulations, and the terms and conditions of Federal awards. Effect Without an established process governed by effective internal controls, the Housing Trust may not prevent or detect material misstatements on its SEFA in a timely manner. In addition, the errors could result in improper selections of major federal program(s) for the single audit and a substandard single audit. This could affect the auditee’s eligibility for future federal awards or result in audit findings by the federal awarding agencies or pass-through entities. Cause the Housing Trust did not have adequate policies and procedures to ensure that the information reported in its SEFA was accurate and complete. Also, the Housing Trust did not have a system to reconcile its SEFA with its general ledger and other supporting documents. Recommendation We recommend the Housing Trust improve the financial tracking of its grants, corresponding expenses and other activity related to those federal grants to ensure the information reported in its SEFA is accurate and complete. We also recommend that the auditee establish a system to reconcile its SEFA with its general ledger and other supporting documents, including the name of grantor, the assistance listing #, the pass-through number, if applicable, and review its SEFA for any errors or omissions before submission. View of Responsible Officials and Corrective Action Plan Response. Agreed. Where feasible, the Housing Trust will aim to improve management of all federal grants. A process of documentation verification prior to any requests made for financial draws will include employee, supervisor, business operations manager, and executive director level approvals to ensure compliance and availability of funds. A monthly federal request for reimbursements with all grantee information will be used and reconciled monthly with QuickBooks. This report will mirror the SEFA form so auditors will receive the information in a timely manner. For any quarterly reports, the three months of reporting will again be reconciled prior to submission. All new processes and compliance will be updated in the policies and procedure manual. As the Executive Director prepares the 2024 budget, a reorganization of the business operations department will be sought. A new position to prepare and work on all federal grant tasks will be hired and report to the Business Operations Manager. In the meantime, the Business Operations Manager has started to develop checks and balances. Corrective Action Plan Timeline: Immediately Designation Of Employee Position Responsible For Meeting Deadline: Business Operations Manager
Criteria: Per 2 CFR 200.510(b) Schedule of expenditures of Federal awards, “the auditee must 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 2 CFR 200.502, Basis for determining Federal awards expended. Condition: Due to the nature of Rainbow Health Minnesota’s federal funding, management has been unable to accurately identify total federal expenditures for reporting on the SEFA. Cause: Internal controls are not in place to identify all contract and grant agreements that are federally funded. Additionally, Rainbow Health Minnesota does not always receive notification from its pass-through funders that specifies the federally funded portion of each payment received. Effect: By not having proper controls over SEFA preparation, there is a risk that the SEFA will not reflect all the federal awards subject to the Uniform Guidance. Questioned Costs: $0 Identification of Repeat Finding: Not a repeat finding. Recommendation: We recommend that Rainbow Health Minnesota review procedures to ensure timely identification of federal funds, including increasing communication with pass-through funders to identify all expenditures that are federal in nature. Views of Responsible Officials and Corrective Action Plan: Management agrees with this finding and identifies federal funding based on contract language. The contracts do not include a percentage of funding that is not federal. To ensure proper spending of federal funds, Rainbow Health Minnesota treats all funds as federal funds.
Criteria: Per 2 CFR 200.510(b) Schedule of expenditures of Federal awards, “the auditee must 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 2 CFR 200.502, Basis for determining Federal awards expended. Condition: Due to the nature of Rainbow Health Minnesota’s federal funding, management has been unable to accurately identify total federal expenditures for reporting on the SEFA. Cause: Internal controls are not in place to identify all contract and grant agreements that are federally funded. Additionally, Rainbow Health Minnesota does not always receive notification from its pass-through funders that specifies the federally funded portion of each payment received. Effect: By not having proper controls over SEFA preparation, there is a risk that the SEFA will not reflect all the federal awards subject to the Uniform Guidance. Questioned Costs: $0 Identification of Repeat Finding: Not a repeat finding. Recommendation: We recommend that Rainbow Health Minnesota review procedures to ensure timely identification of federal funds, including increasing communication with pass-through funders to identify all expenditures that are federal in nature. Views of Responsible Officials and Corrective Action Plan: Management agrees with this finding and identifies federal funding based on contract language. The contracts do not include a percentage of funding that is not federal. To ensure proper spending of federal funds, Rainbow Health Minnesota treats all funds as federal funds.
Criteria: Per 2 CFR 200.510(b) Schedule of expenditures of Federal awards, “the auditee must 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 2 CFR 200.502, Basis for determining Federal awards expended. Condition: Due to the nature of Rainbow Health Minnesota’s federal funding, management has been unable to accurately identify total federal expenditures for reporting on the SEFA. Cause: Internal controls are not in place to identify all contract and grant agreements that are federally funded. Additionally, Rainbow Health Minnesota does not always receive notification from its pass-through funders that specifies the federally funded portion of each payment received. Effect: By not having proper controls over SEFA preparation, there is a risk that the SEFA will not reflect all the federal awards subject to the Uniform Guidance. Questioned Costs: $0 Identification of Repeat Finding: Not a repeat finding. Recommendation: We recommend that Rainbow Health Minnesota review procedures to ensure timely identification of federal funds, including increasing communication with pass-through funders to identify all expenditures that are federal in nature. Views of Responsible Officials and Corrective Action Plan: Management agrees with this finding and identifies federal funding based on contract language. The contracts do not include a percentage of funding that is not federal. To ensure proper spending of federal funds, Rainbow Health Minnesota treats all funds as federal funds.
Criteria: Per 2 CFR 200.510(b) Schedule of expenditures of Federal awards, “the auditee must 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 2 CFR 200.502, Basis for determining Federal awards expended. Condition: Due to the nature of Rainbow Health Minnesota’s federal funding, management has been unable to accurately identify total federal expenditures for reporting on the SEFA. Cause: Internal controls are not in place to identify all contract and grant agreements that are federally funded. Additionally, Rainbow Health Minnesota does not always receive notification from its pass-through funders that specifies the federally funded portion of each payment received. Effect: By not having proper controls over SEFA preparation, there is a risk that the SEFA will not reflect all the federal awards subject to the Uniform Guidance. Questioned Costs: $0 Identification of Repeat Finding: Not a repeat finding. Recommendation: We recommend that Rainbow Health Minnesota review procedures to ensure timely identification of federal funds, including increasing communication with pass-through funders to identify all expenditures that are federal in nature. Views of Responsible Officials and Corrective Action Plan: Management agrees with this finding and identifies federal funding based on contract language. The contracts do not include a percentage of funding that is not federal. To ensure proper spending of federal funds, Rainbow Health Minnesota treats all funds as federal funds.
Criteria: Per 2 CFR 200.510(b) Schedule of expenditures of Federal awards, “the auditee must 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 2 CFR 200.502, Basis for determining Federal awards expended. Condition: Due to the nature of Rainbow Health Minnesota’s federal funding, management has been unable to accurately identify total federal expenditures for reporting on the SEFA. Cause: Internal controls are not in place to identify all contract and grant agreements that are federally funded. Additionally, Rainbow Health Minnesota does not always receive notification from its pass-through funders that specifies the federally funded portion of each payment received. Effect: By not having proper controls over SEFA preparation, there is a risk that the SEFA will not reflect all the federal awards subject to the Uniform Guidance. Questioned Costs: $0 Identification of Repeat Finding: Not a repeat finding. Recommendation: We recommend that Rainbow Health Minnesota review procedures to ensure timely identification of federal funds, including increasing communication with pass-through funders to identify all expenditures that are federal in nature. Views of Responsible Officials and Corrective Action Plan: Management agrees with this finding and identifies federal funding based on contract language. The contracts do not include a percentage of funding that is not federal. To ensure proper spending of federal funds, Rainbow Health Minnesota treats all funds as federal funds.
Criteria: Per 2 CFR 200.510(b) Schedule of expenditures of Federal awards, “the auditee must 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 2 CFR 200.502, Basis for determining Federal awards expended. Condition: Due to the nature of Rainbow Health Minnesota’s federal funding, management has been unable to accurately identify total federal expenditures for reporting on the SEFA. Cause: Internal controls are not in place to identify all contract and grant agreements that are federally funded. Additionally, Rainbow Health Minnesota does not always receive notification from its pass-through funders that specifies the federally funded portion of each payment received. Effect: By not having proper controls over SEFA preparation, there is a risk that the SEFA will not reflect all the federal awards subject to the Uniform Guidance. Questioned Costs: $0 Identification of Repeat Finding: Not a repeat finding. Recommendation: We recommend that Rainbow Health Minnesota review procedures to ensure timely identification of federal funds, including increasing communication with pass-through funders to identify all expenditures that are federal in nature. Views of Responsible Officials and Corrective Action Plan: Management agrees with this finding and identifies federal funding based on contract language. The contracts do not include a percentage of funding that is not federal. To ensure proper spending of federal funds, Rainbow Health Minnesota treats all funds as federal funds.
Criteria: Per 2 CFR 200.510(b) Schedule of expenditures of Federal awards, “the auditee must 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 2 CFR 200.502, Basis for determining Federal awards expended. Condition: Due to the nature of Rainbow Health Minnesota’s federal funding, management has been unable to accurately identify total federal expenditures for reporting on the SEFA. Cause: Internal controls are not in place to identify all contract and grant agreements that are federally funded. Additionally, Rainbow Health Minnesota does not always receive notification from its pass-through funders that specifies the federally funded portion of each payment received. Effect: By not having proper controls over SEFA preparation, there is a risk that the SEFA will not reflect all the federal awards subject to the Uniform Guidance. Questioned Costs: $0 Identification of Repeat Finding: Not a repeat finding. Recommendation: We recommend that Rainbow Health Minnesota review procedures to ensure timely identification of federal funds, including increasing communication with pass-through funders to identify all expenditures that are federal in nature. Views of Responsible Officials and Corrective Action Plan: Management agrees with this finding and identifies federal funding based on contract language. The contracts do not include a percentage of funding that is not federal. To ensure proper spending of federal funds, Rainbow Health Minnesota treats all funds as federal funds.
Criteria: Per 2 CFR 200.510(b) Schedule of expenditures of Federal awards, “the auditee must 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 2 CFR 200.502, Basis for determining Federal awards expended. Condition: Due to the nature of Rainbow Health Minnesota’s federal funding, management has been unable to accurately identify total federal expenditures for reporting on the SEFA. Cause: Internal controls are not in place to identify all contract and grant agreements that are federally funded. Additionally, Rainbow Health Minnesota does not always receive notification from its pass-through funders that specifies the federally funded portion of each payment received. Effect: By not having proper controls over SEFA preparation, there is a risk that the SEFA will not reflect all the federal awards subject to the Uniform Guidance. Questioned Costs: $0 Identification of Repeat Finding: Not a repeat finding. Recommendation: We recommend that Rainbow Health Minnesota review procedures to ensure timely identification of federal funds, including increasing communication with pass-through funders to identify all expenditures that are federal in nature. Views of Responsible Officials and Corrective Action Plan: Management agrees with this finding and identifies federal funding based on contract language. The contracts do not include a percentage of funding that is not federal. To ensure proper spending of federal funds, Rainbow Health Minnesota treats all funds as federal funds.
Criteria: Per 2 CFR 200.510(b) Schedule of expenditures of Federal awards, “the auditee must 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 2 CFR 200.502, Basis for determining Federal awards expended. Condition: Due to the nature of Rainbow Health Minnesota’s federal funding, management has been unable to accurately identify total federal expenditures for reporting on the SEFA. Cause: Internal controls are not in place to identify all contract and grant agreements that are federally funded. Additionally, Rainbow Health Minnesota does not always receive notification from its pass-through funders that specifies the federally funded portion of each payment received. Effect: By not having proper controls over SEFA preparation, there is a risk that the SEFA will not reflect all the federal awards subject to the Uniform Guidance. Questioned Costs: $0 Identification of Repeat Finding: Not a repeat finding. Recommendation: We recommend that Rainbow Health Minnesota review procedures to ensure timely identification of federal funds, including increasing communication with pass-through funders to identify all expenditures that are federal in nature. Views of Responsible Officials and Corrective Action Plan: Management agrees with this finding and identifies federal funding based on contract language. The contracts do not include a percentage of funding that is not federal. To ensure proper spending of federal funds, Rainbow Health Minnesota treats all funds as federal funds.
Criteria: Per 2 CFR 200.510(b) Schedule of expenditures of Federal awards, “the auditee must 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 2 CFR 200.502, Basis for determining Federal awards expended. Condition: Due to the nature of Rainbow Health Minnesota’s federal funding, management has been unable to accurately identify total federal expenditures for reporting on the SEFA. Cause: Internal controls are not in place to identify all contract and grant agreements that are federally funded. Additionally, Rainbow Health Minnesota does not always receive notification from its pass-through funders that specifies the federally funded portion of each payment received. Effect: By not having proper controls over SEFA preparation, there is a risk that the SEFA will not reflect all the federal awards subject to the Uniform Guidance. Questioned Costs: $0 Identification of Repeat Finding: Not a repeat finding. Recommendation: We recommend that Rainbow Health Minnesota review procedures to ensure timely identification of federal funds, including increasing communication with pass-through funders to identify all expenditures that are federal in nature. Views of Responsible Officials and Corrective Action Plan: Management agrees with this finding and identifies federal funding based on contract language. The contracts do not include a percentage of funding that is not federal. To ensure proper spending of federal funds, Rainbow Health Minnesota treats all funds as federal funds.
Criteria: Per 2 CFR 200.510(b) Schedule of expenditures of Federal awards, “the auditee must 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 2 CFR 200.502, Basis for determining Federal awards expended. Condition: Due to the nature of Rainbow Health Minnesota’s federal funding, management has been unable to accurately identify total federal expenditures for reporting on the SEFA. Cause: Internal controls are not in place to identify all contract and grant agreements that are federally funded. Additionally, Rainbow Health Minnesota does not always receive notification from its pass-through funders that specifies the federally funded portion of each payment received. Effect: By not having proper controls over SEFA preparation, there is a risk that the SEFA will not reflect all the federal awards subject to the Uniform Guidance. Questioned Costs: $0 Identification of Repeat Finding: Not a repeat finding. Recommendation: We recommend that Rainbow Health Minnesota review procedures to ensure timely identification of federal funds, including increasing communication with pass-through funders to identify all expenditures that are federal in nature. Views of Responsible Officials and Corrective Action Plan: Management agrees with this finding and identifies federal funding based on contract language. The contracts do not include a percentage of funding that is not federal. To ensure proper spending of federal funds, Rainbow Health Minnesota treats all funds as federal funds.
Criteria: Per 2 CFR 200.510(b) Schedule of expenditures of Federal awards, “the auditee must 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 2 CFR 200.502, Basis for determining Federal awards expended. Condition: Due to the nature of Rainbow Health Minnesota’s federal funding, management has been unable to accurately identify total federal expenditures for reporting on the SEFA. Cause: Internal controls are not in place to identify all contract and grant agreements that are federally funded. Additionally, Rainbow Health Minnesota does not always receive notification from its pass-through funders that specifies the federally funded portion of each payment received. Effect: By not having proper controls over SEFA preparation, there is a risk that the SEFA will not reflect all the federal awards subject to the Uniform Guidance. Questioned Costs: $0 Identification of Repeat Finding: Not a repeat finding. Recommendation: We recommend that Rainbow Health Minnesota review procedures to ensure timely identification of federal funds, including increasing communication with pass-through funders to identify all expenditures that are federal in nature. Views of Responsible Officials and Corrective Action Plan: Management agrees with this finding and identifies federal funding based on contract language. The contracts do not include a percentage of funding that is not federal. To ensure proper spending of federal funds, Rainbow Health Minnesota treats all funds as federal funds.
Finding 2022-003: Schedule of Expenditures of Federal Awards presentation Criteria: 2 CFR §200.510 Financial Statements, (b) states that the auditee must 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. 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 CFDA number or other identifying number when the CFDA information is not available, (4) Include the total amount provided to subrecipients from each Federal program, (5) for loan or loan guarantee programs identify in the notes to the schedule the balances outstanding at the end of the audit period. Also the Compliance Supplement identifies that: "Transfers of Federal awards to another component of the same auditee under 2 CFR part 200, subpart F, do not constitute a subrecipient or contractor relationship". Condition: The Organization provided unadjusted balance for expenditures of federal awards for the year ended December 31, 2022 for audit purposes. Cause: There are certain procedures not in place to analyze the expenditures incurred for proper presentation by program. Effect or Potential Effect: Expenditures of federal awards were overstated before correcting reclassifications and adjustments were made. Recommendation: We recommend policies and procedures be implemented that include a review of all expenditures of federal awards by management to determine the proper reporting by program and proper accounting period treatment based on the type of expense incurred, before presentation in the Schedule of Expenditures of Federal Awards.
Finding 2022-003: Schedule of Expenditures of Federal Awards presentation Criteria: 2 CFR §200.510 Financial Statements, (b) states that the auditee must 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. 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 CFDA number or other identifying number when the CFDA information is not available, (4) Include the total amount provided to subrecipients from each Federal program, (5) for loan or loan guarantee programs identify in the notes to the schedule the balances outstanding at the end of the audit period. Also the Compliance Supplement identifies that: "Transfers of Federal awards to another component of the same auditee under 2 CFR part 200, subpart F, do not constitute a subrecipient or contractor relationship". Condition: The Organization provided unadjusted balance for expenditures of federal awards for the year ended December 31, 2022 for audit purposes. Cause: There are certain procedures not in place to analyze the expenditures incurred for proper presentation by program. Effect or Potential Effect: Expenditures of federal awards were overstated before correcting reclassifications and adjustments were made. Recommendation: We recommend policies and procedures be implemented that include a review of all expenditures of federal awards by management to determine the proper reporting by program and proper accounting period treatment based on the type of expense incurred, before presentation in the Schedule of Expenditures of Federal Awards.
Federal Grantor: U.S. Department of Agriculture, U.S. Department of Justice, U.S. Department of the Treasury and U.S. Department of Homeland Security Pass-Through Grantor: Missouri Department of Public Safety Federal Assistance Listing Number: 10.923, 16.738, 21.027 and 97.042 Program Title: Emergency Watershed Protection Program; Drug Court Discretionary Grant Program; COVID-19 Coronavirus State and Local Fiscal Recovery Funds; Emergency Management Performance grants Pass-through Entity Identifying Number: NR216424XXXXC021, 2019-DC-BX-0036, EMK-2021-EP-00006-045, EMK-2022-EP-00004-042, EMK-2020-EP-00004-SL08 Award Year: 2022 Questioned Costs: None Criteria: 2 CFR 200.510(b) requires auditees to prepare a schedule of expenditures of federal awards which must report total federal awards expended during the audit period. At a minimum, the schedule must include: expenditures by individual federal program, name of the pass-through entity and identifying number for awards not received directly from the federal government, and the total amount provided to subrecipients from each federal program. The County has not implemented proper internal controls to ensure the completeness and accuracy of the SEFA. This finding was noted in the prior audit for the year ended December 31, 2021 as item 2021-001. Condition: The schedules of expenditures of federal awards (SEFA) reported by the County in the 2022 annual budget documents contained errors in amounts of federal expenditures reported. Discrepancies in amounts reported on the 2022 SEFA and amount supported by underlying accounting records are summarized as follows: Cause: The County Clerk did not prepare an accurate SEFA for the year ending December 31, 2022. This was caused by the reporting of the receipt of federal funds rather than the amount expended. Effect: The SEFA presented for audit did not accurately reflect the County’s actual expenditures of federal awards for the year ended December 31, 2022. Recommendation: We recommend that the County implement internal controls to ensure that the SEFA completely and accurately states the expenditures of federal awards of the County each year, such as performing a reconciliation between the SEFA and underlying accounting records. Federal reimbursement grants should be reported on the SEFA based on reimbursable expenditures made during the year.
Federal Grantor: U.S. Department of Agriculture, U.S. Department of Justice, U.S. Department of the Treasury and U.S. Department of Homeland Security Pass-Through Grantor: Missouri Department of Public Safety Federal Assistance Listing Number: 10.923, 16.738, 21.027 and 97.042 Program Title: Emergency Watershed Protection Program; Drug Court Discretionary Grant Program; COVID-19 Coronavirus State and Local Fiscal Recovery Funds; Emergency Management Performance grants Pass-through Entity Identifying Number: NR216424XXXXC021, 2019-DC-BX-0036, EMK-2021-EP-00006-045, EMK-2022-EP-00004-042, EMK-2020-EP-00004-SL08 Award Year: 2022 Questioned Costs: None Criteria: 2 CFR 200.510(b) requires auditees to prepare a schedule of expenditures of federal awards which must report total federal awards expended during the audit period. At a minimum, the schedule must include: expenditures by individual federal program, name of the pass-through entity and identifying number for awards not received directly from the federal government, and the total amount provided to subrecipients from each federal program. The County has not implemented proper internal controls to ensure the completeness and accuracy of the SEFA. This finding was noted in the prior audit for the year ended December 31, 2021 as item 2021-001. Condition: The schedules of expenditures of federal awards (SEFA) reported by the County in the 2022 annual budget documents contained errors in amounts of federal expenditures reported. Discrepancies in amounts reported on the 2022 SEFA and amount supported by underlying accounting records are summarized as follows: Cause: The County Clerk did not prepare an accurate SEFA for the year ending December 31, 2022. This was caused by the reporting of the receipt of federal funds rather than the amount expended. Effect: The SEFA presented for audit did not accurately reflect the County’s actual expenditures of federal awards for the year ended December 31, 2022. Recommendation: We recommend that the County implement internal controls to ensure that the SEFA completely and accurately states the expenditures of federal awards of the County each year, such as performing a reconciliation between the SEFA and underlying accounting records. Federal reimbursement grants should be reported on the SEFA based on reimbursable expenditures made during the year.
Federal Grantor: U.S. Department of Agriculture, U.S. Department of Justice, U.S. Department of the Treasury and U.S. Department of Homeland Security Pass-Through Grantor: Missouri Department of Public Safety Federal Assistance Listing Number: 10.923, 16.738, 21.027 and 97.042 Program Title: Emergency Watershed Protection Program; Drug Court Discretionary Grant Program; COVID-19 Coronavirus State and Local Fiscal Recovery Funds; Emergency Management Performance grants Pass-through Entity Identifying Number: NR216424XXXXC021, 2019-DC-BX-0036, EMK-2021-EP-00006-045, EMK-2022-EP-00004-042, EMK-2020-EP-00004-SL08 Award Year: 2022 Questioned Costs: None Criteria: 2 CFR 200.510(b) requires auditees to prepare a schedule of expenditures of federal awards which must report total federal awards expended during the audit period. At a minimum, the schedule must include: expenditures by individual federal program, name of the pass-through entity and identifying number for awards not received directly from the federal government, and the total amount provided to subrecipients from each federal program. The County has not implemented proper internal controls to ensure the completeness and accuracy of the SEFA. This finding was noted in the prior audit for the year ended December 31, 2021 as item 2021-001. Condition: The schedules of expenditures of federal awards (SEFA) reported by the County in the 2022 annual budget documents contained errors in amounts of federal expenditures reported. Discrepancies in amounts reported on the 2022 SEFA and amount supported by underlying accounting records are summarized as follows: Cause: The County Clerk did not prepare an accurate SEFA for the year ending December 31, 2022. This was caused by the reporting of the receipt of federal funds rather than the amount expended. Effect: The SEFA presented for audit did not accurately reflect the County’s actual expenditures of federal awards for the year ended December 31, 2022. Recommendation: We recommend that the County implement internal controls to ensure that the SEFA completely and accurately states the expenditures of federal awards of the County each year, such as performing a reconciliation between the SEFA and underlying accounting records. Federal reimbursement grants should be reported on the SEFA based on reimbursable expenditures made during the year.
Federal Grantor: U.S. Department of Agriculture, U.S. Department of Justice, U.S. Department of the Treasury and U.S. Department of Homeland Security Pass-Through Grantor: Missouri Department of Public Safety Federal Assistance Listing Number: 10.923, 16.738, 21.027 and 97.042 Program Title: Emergency Watershed Protection Program; Drug Court Discretionary Grant Program; COVID-19 Coronavirus State and Local Fiscal Recovery Funds; Emergency Management Performance grants Pass-through Entity Identifying Number: NR216424XXXXC021, 2019-DC-BX-0036, EMK-2021-EP-00006-045, EMK-2022-EP-00004-042, EMK-2020-EP-00004-SL08 Award Year: 2022 Questioned Costs: None Criteria: 2 CFR 200.510(b) requires auditees to prepare a schedule of expenditures of federal awards which must report total federal awards expended during the audit period. At a minimum, the schedule must include: expenditures by individual federal program, name of the pass-through entity and identifying number for awards not received directly from the federal government, and the total amount provided to subrecipients from each federal program. The County has not implemented proper internal controls to ensure the completeness and accuracy of the SEFA. This finding was noted in the prior audit for the year ended December 31, 2021 as item 2021-001. Condition: The schedules of expenditures of federal awards (SEFA) reported by the County in the 2022 annual budget documents contained errors in amounts of federal expenditures reported. Discrepancies in amounts reported on the 2022 SEFA and amount supported by underlying accounting records are summarized as follows: Cause: The County Clerk did not prepare an accurate SEFA for the year ending December 31, 2022. This was caused by the reporting of the receipt of federal funds rather than the amount expended. Effect: The SEFA presented for audit did not accurately reflect the County’s actual expenditures of federal awards for the year ended December 31, 2022. Recommendation: We recommend that the County implement internal controls to ensure that the SEFA completely and accurately states the expenditures of federal awards of the County each year, such as performing a reconciliation between the SEFA and underlying accounting records. Federal reimbursement grants should be reported on the SEFA based on reimbursable expenditures made during the year.
Federal Grantor: U.S. Department of Agriculture, U.S. Department of Justice, U.S. Department of the Treasury and U.S. Department of Homeland Security Pass-Through Grantor: Missouri Department of Public Safety Federal Assistance Listing Number: 10.923, 16.738, 21.027 and 97.042 Program Title: Emergency Watershed Protection Program; Drug Court Discretionary Grant Program; COVID-19 Coronavirus State and Local Fiscal Recovery Funds; Emergency Management Performance grants Pass-through Entity Identifying Number: NR216424XXXXC021, 2019-DC-BX-0036, EMK-2021-EP-00006-045, EMK-2022-EP-00004-042, EMK-2020-EP-00004-SL08 Award Year: 2022 Questioned Costs: None Criteria: 2 CFR 200.510(b) requires auditees to prepare a schedule of expenditures of federal awards which must report total federal awards expended during the audit period. At a minimum, the schedule must include: expenditures by individual federal program, name of the pass-through entity and identifying number for awards not received directly from the federal government, and the total amount provided to subrecipients from each federal program. The County has not implemented proper internal controls to ensure the completeness and accuracy of the SEFA. This finding was noted in the prior audit for the year ended December 31, 2021 as item 2021-001. Condition: The schedules of expenditures of federal awards (SEFA) reported by the County in the 2022 annual budget documents contained errors in amounts of federal expenditures reported. Discrepancies in amounts reported on the 2022 SEFA and amount supported by underlying accounting records are summarized as follows: Cause: The County Clerk did not prepare an accurate SEFA for the year ending December 31, 2022. This was caused by the reporting of the receipt of federal funds rather than the amount expended. Effect: The SEFA presented for audit did not accurately reflect the County’s actual expenditures of federal awards for the year ended December 31, 2022. Recommendation: We recommend that the County implement internal controls to ensure that the SEFA completely and accurately states the expenditures of federal awards of the County each year, such as performing a reconciliation between the SEFA and underlying accounting records. Federal reimbursement grants should be reported on the SEFA based on reimbursable expenditures made during the year.
Federal Grantor: U.S. Department of Agriculture, U.S. Department of Justice, U.S. Department of the Treasury and U.S. Department of Homeland Security Pass-Through Grantor: Missouri Department of Public Safety Federal Assistance Listing Number: 10.923, 16.738, 21.027 and 97.042 Program Title: Emergency Watershed Protection Program; Drug Court Discretionary Grant Program; COVID-19 Coronavirus State and Local Fiscal Recovery Funds; Emergency Management Performance grants Pass-through Entity Identifying Number: NR216424XXXXC021, 2019-DC-BX-0036, EMK-2021-EP-00006-045, EMK-2022-EP-00004-042, EMK-2020-EP-00004-SL08 Award Year: 2022 Questioned Costs: None Criteria: 2 CFR 200.510(b) requires auditees to prepare a schedule of expenditures of federal awards which must report total federal awards expended during the audit period. At a minimum, the schedule must include: expenditures by individual federal program, name of the pass-through entity and identifying number for awards not received directly from the federal government, and the total amount provided to subrecipients from each federal program. The County has not implemented proper internal controls to ensure the completeness and accuracy of the SEFA. This finding was noted in the prior audit for the year ended December 31, 2021 as item 2021-001. Condition: The schedules of expenditures of federal awards (SEFA) reported by the County in the 2022 annual budget documents contained errors in amounts of federal expenditures reported. Discrepancies in amounts reported on the 2022 SEFA and amount supported by underlying accounting records are summarized as follows: Cause: The County Clerk did not prepare an accurate SEFA for the year ending December 31, 2022. This was caused by the reporting of the receipt of federal funds rather than the amount expended. Effect: The SEFA presented for audit did not accurately reflect the County’s actual expenditures of federal awards for the year ended December 31, 2022. Recommendation: We recommend that the County implement internal controls to ensure that the SEFA completely and accurately states the expenditures of federal awards of the County each year, such as performing a reconciliation between the SEFA and underlying accounting records. Federal reimbursement grants should be reported on the SEFA based on reimbursable expenditures made during the year.
Finding 2022-002: Tracking of Federal Expenses and Preparation of the Schedule of Expenditures of Federal Awards (SEFA) Criteria: Title 2 CFR 200 Section 200.510 “Financial Statements” requires recipients of Federal funds to prepare a SEFA for the period covered by the auditee's financial statements which must include the total Federal awards expended. Additionally, in accordance with CFR 200.303, the non-Federal entity must: Establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in “Standards for Internal Control in the Federal Government” issued by the Comptroller General of the United States or the “Internal Control Integrated Framework” issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). Condition: USTTI experienced difficulty in preparing and ensuring that all Federal expenditures were identified, categorized and included in the SEFA. Due to the amount of program codes in the accounting system, it was difficult to identify which subprogram codes related to the various Federal programs. Additionally, we noted that indirect costs reported to the Federal granting agencies were not properly calculated. The condition impacted the entire SEFA which is considered to be a systematic problem. Cause: The high volume of subprogram codes were contributing factors to the error as well as improper calculation of the indirect rate on the grants. Effect: USTTI was unable to prepare the Schedule of Expenditures of Federal Awards. Questioned Costs: None. Context: USTTI was unable to complete its SEFA. As it has never prepared a SEFA in the past, the condition appears to be systemic in nature. Identification as a Repeat Finding, if Applicable: Not applicable. Recommendation: We recommend USTTI prepare its SEFA on a quarterly basis and it should be reviewed and approved by an individual in a supervisory capacity. The SEFA should be prepared in accordance with the regulations under Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). USTTI should enhance the review process to ensure the amounts agree to its reported expenses. Additionally, USTTI should review its indirect rate calculation (i.e. ensuring components are correctly identified and the mathematical calculations are accurate) to verify it is not charging over its actual indirect rate.
Finding 2022-002: Tracking of Federal Expenses and Preparation of the Schedule of Expenditures of Federal Awards (SEFA) Criteria: Title 2 CFR 200 Section 200.510 “Financial Statements” requires recipients of Federal funds to prepare a SEFA for the period covered by the auditee's financial statements which must include the total Federal awards expended. Additionally, in accordance with CFR 200.303, the non-Federal entity must: Establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in “Standards for Internal Control in the Federal Government” issued by the Comptroller General of the United States or the “Internal Control Integrated Framework” issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). Condition: USTTI experienced difficulty in preparing and ensuring that all Federal expenditures were identified, categorized and included in the SEFA. Due to the amount of program codes in the accounting system, it was difficult to identify which subprogram codes related to the various Federal programs. Additionally, we noted that indirect costs reported to the Federal granting agencies were not properly calculated. The condition impacted the entire SEFA which is considered to be a systematic problem. Cause: The high volume of subprogram codes were contributing factors to the error as well as improper calculation of the indirect rate on the grants. Effect: USTTI was unable to prepare the Schedule of Expenditures of Federal Awards. Questioned Costs: None. Context: USTTI was unable to complete its SEFA. As it has never prepared a SEFA in the past, the condition appears to be systemic in nature. Identification as a Repeat Finding, if Applicable: Not applicable. Recommendation: We recommend USTTI prepare its SEFA on a quarterly basis and it should be reviewed and approved by an individual in a supervisory capacity. The SEFA should be prepared in accordance with the regulations under Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). USTTI should enhance the review process to ensure the amounts agree to its reported expenses. Additionally, USTTI should review its indirect rate calculation (i.e. ensuring components are correctly identified and the mathematical calculations are accurate) to verify it is not charging over its actual indirect rate.
Finding 2022-002: Tracking of Federal Expenses and Preparation of the Schedule of Expenditures of Federal Awards (SEFA) Criteria: Title 2 CFR 200 Section 200.510 “Financial Statements” requires recipients of Federal funds to prepare a SEFA for the period covered by the auditee's financial statements which must include the total Federal awards expended. Additionally, in accordance with CFR 200.303, the non-Federal entity must: Establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in “Standards for Internal Control in the Federal Government” issued by the Comptroller General of the United States or the “Internal Control Integrated Framework” issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). Condition: USTTI experienced difficulty in preparing and ensuring that all Federal expenditures were identified, categorized and included in the SEFA. Due to the amount of program codes in the accounting system, it was difficult to identify which subprogram codes related to the various Federal programs. Additionally, we noted that indirect costs reported to the Federal granting agencies were not properly calculated. The condition impacted the entire SEFA which is considered to be a systematic problem. Cause: The high volume of subprogram codes were contributing factors to the error as well as improper calculation of the indirect rate on the grants. Effect: USTTI was unable to prepare the Schedule of Expenditures of Federal Awards. Questioned Costs: None. Context: USTTI was unable to complete its SEFA. As it has never prepared a SEFA in the past, the condition appears to be systemic in nature. Identification as a Repeat Finding, if Applicable: Not applicable. Recommendation: We recommend USTTI prepare its SEFA on a quarterly basis and it should be reviewed and approved by an individual in a supervisory capacity. The SEFA should be prepared in accordance with the regulations under Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). USTTI should enhance the review process to ensure the amounts agree to its reported expenses. Additionally, USTTI should review its indirect rate calculation (i.e. ensuring components are correctly identified and the mathematical calculations are accurate) to verify it is not charging over its actual indirect rate.
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.