Finding 1147314 (2022-001)

Criteria: NAMC should have sufficient internal control over Health Resources and Services Administration (HRSA) PRF Portal reporting. Condition: Documentation was not maintained to support the HRSA PRF Portal reported expenditures and there was not evidence of review and approval of the HRSA PRF Portal submission. Cause: All supporting documentation was not maintained in line with retention requirements and evidence of review and approval was not documented. Effect: HRSA PRF Portal reporting may be inaccurate. Questioned Costs: None Auditors’ Recommendation: We recommend management retain supporting documentation in line with retention requirements and maintain evidence of review and approval of HRSA PRF Portal reporting. Views of Responsible Officials: Management agrees with the recommendation and will retain supporting documentation in line with retention requirements maintain evidence of review and approval on future HRSA PRF Portal reporting submissions.