Finding 1169143 (2022-001)

Finding 2022-001 – Reporting (Significant Deficiency in Internal Control Over Compliance and Instance of Noncompliance) (See chart) Criteria – Per 2 CFR 200.512, the data collection form must be submitted within nine months after the end of the audit period. Additionally, the Medical Center is required to maintain a structure of internal controls to ensure compliance with applicable reporting requirements. Condition/context – More time was needed to prepare for the single audit and ensure that the Schedule of Expenditures of Federal Awards (SEFA) was accurate and complete. Effect – The single audit was completed after the data collection form deadline. Cause – Factors contributing to the condition included the high volume of activity related to the new COVID-19 programs, the evolving guidance related to the programs, and the additional time needed to address compliance questions. Repeat finding – This is a repeat finding. Recommendation – We recommend the Medical Center develop and implement a review process throughout the year to ensure compliance with reporting requirements as outlined in Uniform Guidance, as applicable. Views of responsible officials – The responsible officials acknowledge the finding, concur with the recommendation. Programs affected – COVID-19 HRSA COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution 93.498 and COVID-19 Disaster Grants - Public Assistance (Presidentially Declared Disasters) 97.036 Status as of December 31, 2022 – Repeated and modified.