Finding 1167581 (2023-001)

Material Weakness Repeat Finding
Requirement
L
Questioned Costs
-
Year
2023
Accepted
2026-01-04

AI Summary

  • Core Issue: VAMHAR faced delays in contracting with an auditing firm due to leadership changes, impacting timely audits for fiscal years 2023-2025.
  • Impacted Requirements: The delays hindered VAMHAR's ability to meet filing deadlines and compliance standards.
  • Recommended Follow-Up: Monitor the implementation of new policies and internal controls to ensure timely and compliant filings moving forward.

Finding Text

Views of responsible officials: As a result of the fiscal year 2022 findings and leadership changes, VAMHAR experienced significant delays in contracting with an auditing firm to be able to do the audits for the years ended June 30, 2023, 2024 and 2025, and to get current with its filings. However, through changes in the board, staff and leadership, including contracting with an accountant since these recommendations were issued, VAMHAR has put into effect policies and internal controls to allow it to submit filings on time and in compliance going forward once the previous audits are filed.

Corrective Action Plan

Finding type: Significant deficiency.

Categories

Internal Control / Segregation of Duties

Other Findings in this Audit

  • 1167582 2023-002
    Material Weakness Repeat
  • 1167583 2023-003
    Material Weakness Repeat
  • 1167584 2023-004
    Material Weakness Repeat
  • 1167585 2023-005
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
93.912 RURAL HEALTH CARE SERVICES OUTREACH, RURAL HEALTH NETWORK DEVELOPMENT AND SMALL HEALTH CARE PROVIDER QUALITY IMPROVEMENT $349,029
93.778 MEDICAL ASSISTANCE PROGRAM $133,745
93.788 OPIOID STR $88,409
93.959 BLOCK GRANTS FOR PREVENTION AND TREATMENT OF SUBSTANCE ABUSE $19,971
93.569 COMMUNITY SERVICES BLOCK GRANT $4,983
93.665 EMERGENCY GRANTS TO ADDRESS MENTAL AND SUBSTANCE USE DISORDERS DURING COVID-19 $3,420