Finding Text
Finding Number: 2024-005 Material Weakness – Compliance and Internal Control over Compliance Finding over Data Collection Form Federal Award: No. 93.778 U.S. Department of Health and Human Services – Grants to States for Medicaid Federal Agency: U.S. Department of Health and Human Services Pass-Through Entity: County of Monterey, California Repeat Finding: No Criteria or Specific Requirement: Under 2 CFR §200.512, Report Submission, single audit submissions, including the data collection form, are required to be filed within nine months after fiscal year-end. Condition: The single audit submission was not completed and not filed within nine months of year-end. Cause: Factors beyond the control of current management, including poorly designed policies and procedures to ensure audit was completed timely, as key members of the accounting department left the Organization before appropriately transferring knowledge and records related to the Federal awards. Effect or Potential Effect: Noncompliance with Uniform Guidance. Questioned Costs: None Context: The Organization was not able to retain or replace personnel with the appropriate skills and knowledge to implement appropriate procedures and controls. Recommendation: Policies and procedures should be designed and implemented to ensure compliance with Uniform Guidance . View of Responsible Officials: Valley Health Associates management understands the severity of this finding and will work to correct as per the recommendation. Management will ensure the reporting is filed in a timely manner for FY year ended June 2025.