Finding 1223478 (2024-001)

Material Weakness Repeat Finding
Requirement
L
Questioned Costs
-
Year
2024
Accepted
2026-07-09
Audit: 406837
Organization: Utah Navajo Health System, Inc. (UT)
Auditor: WIPFLI LLP

AI Summary

  • Core Issue: The Organization failed to meet its financial reporting obligations by not filing the Data Collection Form (SF-SAC) on time.
  • Impacted Requirements: Compliance with federal regulations requires filing the SF-SAC within 30 days of the audit or 9 months after year-end.
  • Recommended Follow-Up: Ensure timely audit preparations to meet reporting deadlines; management has acknowledged staffing challenges and is addressing them.

Finding Text

Finding 2024-001 Repeat Finding: Yes Program Name: Tribal Self Governance Program: IHS Compacts/Funding Agreement; Community Health Centers Cluster; Family Violence Prevention and Services/Domestic Violence Shelter and Supportive Services Assistance Listing Number: 93.210; 93.224/93.527; 93.671 Federal Agency: U.S. Department of Health and Human Services Questioned Costs: N/A Type of Finding: Noncompliance, Significant Deficiency Compliance Requirement: Reporting Condition: The Organization did not meet its financial reporting obligations under the grant during the year. The Organization did not file the Data Collection Form (SF-SAC) by the due date of June 30, 2025. Criteria: The Organization is required to file the Data Collection Form (SF-SAC) within 30 days of the receipt of the audit or 9 months after year end, whichever is first. Cause: The Data Collection Form was not filed within the required period due to a delay in preparations for the audit. Effect: The Organization was not in compliance with federal regulations. Recommendation: We recommend audit preparations are completed on a timely basis to ensure that the reporting deadline is met. View of Responsible Officials: Management acknowledges the delay in preparation of the audit due to staffing challenges and has since hired additional resources.

Corrective Action Plan

Finding # 2024-001 Response - UNHS experienced turnover in a key position within the finance department, which resulted in delays in the completion of the annual financial statement audit and SF-SAC filing. UNHS will implement additional internal controls to prevent future late submissions to the SF-SAC. Responsible Party - Andrew Evans, Chief Financial Officer Estimated Completion Date - On or before June 30, 2026

Categories

Reporting Significant Deficiency

Other Findings in this Audit

  • 1223471 2024-001
    Material Weakness Repeat
  • 1223472 2024-001
    Material Weakness Repeat
  • 1223473 2024-001
    Material Weakness Repeat
  • 1223474 2024-001
    Material Weakness Repeat
  • 1223475 2024-001
    Material Weakness Repeat
  • 1223476 2024-001
    Material Weakness Repeat
  • 1223477 2024-001
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
93.210 TRIBAL SELF-GOVERNANCE PROGRAM: IHS COMPACTS/FUNDING AGREEMENTS $3.43M
93.224 CONSOLIDATED HEALTH CENTERS (COMMUNITY HEALTH CENTERS, MIGRANT HEALTH CENTERS, HEALTH CARE FOR THE HOMELESS, AND PUBLIC HOUSING PRIMARY CARE) $2.53M
93.527 AFFORDABLE CARE ACT (ACA) GRANTS FOR NEW AND EXPANDED SERVICES UNDER THE HEALTH CENTER PROGRAM $919,292
16.841 VOCA TRIBAL VICTIM SERVICES SET-ASIDE PROGRAM $866,876
93.243 SUBSTANCE ABUSE AND MENTAL HEALTH SERVICES_PROJECTS OF REGIONAL AND NATIONAL SIGNIFICANCE $585,545
93.788 OPIOID STR $476,693
93.237 SPECIAL DIABETES PROGRAM FOR INDIANS_DIABETES PREVENTION AND TREATMENT PROJECTS $465,985
93.671 FAMILY VIOLENCE PREVENTION AND SERVICES/DOMESTIC VIOLENCE SHELTER AND SUPPORTIVE SERVICES $412,000
93.526 AFFORDABLE CARE ACT (ACA) GRANTS FOR CAPITAL DEVELOPMENT IN HEALTH CENTERS $386,991
93.496 FAMILY VIOLENCE PREVENTION AND SERVICES/CULTURALLY SPECIFIC DOMESTIC VIOLENCE AND SEXUAL VIOLENCE SERVICES $219,482
93.323 EPIDEMIOLOGY AND LABORATORY CAPACITY FOR INFECTIOUS DISEASES (ELC) $135,003
93.268 IMMUNIZATION COOPERATIVE AGREEMENTS $83,228
16.575 CRIME VICTIM ASSISTANCE $58,388
93.497 FAMILY VIOLENCE PREVENTION AND SERVICES/ SEXUAL ASSAULT/RAPE CRISIS SERVICES AND SUPPORTS $54,447
93.912 RURAL HEALTH CARE SERVICES OUTREACH, RURAL HEALTH NETWORK DEVELOPMENT AND SMALL HEALTH CARE PROVIDER QUALITY IMPROVEMENT $40,611
93.261 NATIONAL DIABETES PREVENTION PROGRAM: PREVENTING TYPE 2 DIABETES AMONG PEOPLE AT HIGH RISK $14,590
93.669 CHILD ABUSE AND NEGLECT STATE GRANTS $14,533
93.592 FAMILY VIOLENCE PREVENTION AND SERVICES/DISCRETIONARY $13,868
93.257 GRANTS FOR EDUCATION, PREVENTION, AND EARLY DETECTION OF RADIOGENIC CANCERS AND DISEASES $2,838
93.069 PUBLIC HEALTH EMERGENCY PREPAREDNESS $1,795
93.283 CENTERS FOR DISEASE CONTROL AND PREVENTION_INVESTIGATIONS AND TECHNICAL ASSISTANCE $500