Finding 1226009 (2025-005)

Material Weakness Repeat Finding
Requirement
L
Questioned Costs
-
Year
2025
Accepted
2026-08-06

AI Summary

  • Core Issue: A required annual programmatic progress report was submitted late, breaching federal reporting deadlines.
  • Impacted Requirements: Noncompliance with federal reporting requirements due to inadequate internal controls for tracking report due dates.
  • Recommended Follow-Up: Implement stronger internal controls to monitor report deadlines and ensure timely submissions, with oversight by management.

Finding Text

Substance Abuse and Mental Health Services Projects of Regional and National Significance ALN 93.243 U.S. Department of Health and Human Services Criteria or specific requirement – Management is responsible for complying with reporting requirements applicable to federal awards. Condition – During testing of reporting requirements, it was noted that one of the reports selected for testing was not submitted by the required due dates. Specifically, an annual programmatic progress report due October 29, 2025 was submitted on October 31, 2025. Questioned costs – none Cause – The District’s internal controls did not ensure that required performance reports were submitted by the applicable due dates. Effect or potential effect – Required reports were not submitted timely, resulting in noncompliance with federal reporting requirements. Context – The Districts internal controls did not properly identify all reporting dates required in a timely manner. Identified as a repeat finding – Not a repeat finding. Recommendation – Management should establish internal controls to track required report due dates and review submissions to ensure reports are completed and submitted timely. Views of Responsible Officials and Planned Corrective Actions - Washington County Ambulance District agrees with the finding and has implanted additional reminders and levels of review to ensure reports are submitted timely. This will be overseen by Amber Coleman, Chief Administrative Officer, with a target date of completion of December 31, 2026.

Corrective Action Plan

Washington County Ambulance District agrees with the finding and has implanted additional reminders and levels of review to ensure reports are submitted timely. This will be overseen by Amber Coleman, Chief Administrative Officer, with a target date of completion of December 31, 2026.

Categories

Reporting Questioned Costs

Other Findings in this Audit

  • 1226007 2025-003
    Material Weakness Repeat
  • 1226008 2025-004
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
93.243 SUBSTANCE ABUSE AND MENTAL HEALTH SERVICES PROJECTS OF REGIONAL AND NATIONAL SIGNIFICANCE $920,609
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $326,004
93.912 RURAL HEALTHCARE SERVICES PROGRAMS $59,238
93.241 STATE RURAL HOSPITAL FLEXIBILITY PROGRAM $1,597