FAC Explorer

Finding 15781 (2022-004)

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Requirement
L
Questioned Costs
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Year
2022
Accepted
2023-03-19
Audit: 18892
Organization: Trinity Health (MI)
Auditor: Deloitte & Touche LLP

AI Summary

  • Core Issue: Mount Carmel College of Nursing failed to prepare and post quarterly reports for HEERF funding for Q3 and Q4 of FY 2022.
  • Impacted Requirements: This violates U.S. Department of Education regulations requiring timely reporting within 10 days after each quarter.
  • Recommended Follow-Up: Implement a backup plan to ensure timely report preparation, even if key personnel are unavailable.

Finding Text

Condition ? As directed by the U.S. Department of Education for all HEERF funding, Mount Carmel College of Nursing (?the College?) is required to prepare quarterly reports for Institutional portions and conspicuously post them on the College?s website in a timely manner. During the audit it was determined that the College did not complete quarterly reports for Q3 and Q4 for fiscal year ending June 30, 2022, for HEERF Institutional portions of funding and hence no public postings were made available on the College?s website. Criteria ? The U.S. Department of Education, under sections 2 CFR 200.328 and 2 CFR 200.329, requires that each quarterly reporting form for both HEERF Institutional and Student Aid Portion must be completed and posted to the institution?s primary website no later than 10 days after the end of each calendar quarter. Cause ? The Senior Finance Director (report preparer) and Director of Financial Aid (report reviewer) for the College both resigned in March 2022 and April 2022, respectively. As a result, the quarterly reports were not prepared within the required timeframe. Effect ? Neither the Institutional nor Student Aid Portion quarterly reporting forms were prepared and posted for Q3 and Q4 of the current fiscal year. This results in noncompliance and could cause a negative impact on future fundings for the College. Questioned costs ? $0 Context ? Two out of four quarterly reports for the fiscal year ended June 30, 2022 were not completed. Repeat Finding from Prior Year ? No Recommendation ? The College?s business administration should have a plan in place to ensure that quarterly reports are prepared timely and have backup plans in place in the event that the preparer or reviewer are not available.

Corrective Action Plan

The finance office will ensure proper education and administration of HEERF grant requirements. Cross training and education will occur with the College?s administration and business office to ensure regulatory standards and requirements are met. Future grant requirements will be noted on planning calendars, discussed at monthly meetings, and reviewed for assignment and compliance. Cross coverage will be planned with the financial aid office and senior accountant as needed for reporting deadlines.

Categories

Reporting

Other Findings in this Audit

Programs in Audit

ALN Program Name Expenditures
93.498 Provider Relief Fund $437.80M
93.395 Cancer Treatment Research $3.31M
84.268 Federal Direct Student Loans $2.61M
93.829 Section 223 Demonstration Programs to Improve Community Mental Health Services $1.74M
21.027 Coronavirus State and Local Fiscal Recovery Funds $1.34M
93.261 National Diabetes Prevention Program: Preventing Type 2 Diabetes Among People at High Risk $1.32M
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $490,305
93.650 Accountable Health Communities $482,098
93.461 Covid-19 Testing for the Uninsured $463,967
93.917 Hiv Care Formula Grants $435,824
93.575 Child Care and Development Block Grant $374,477
93.150 Projects for Assistance in Transition From Homelessness (path) $301,933
93.778 Medical Assistance Program $290,890
93.011 National Organizations of State and Local Officials $261,609
93.155 Rural Health Research Centers $252,916
93.074 Hospital Preparedness Program (hpp) and Public Health Emergency Preparedness (phep) Aligned Cooperative Agreements $242,581
93.914 Hiv Emergency Relief Project Grants $200,711
93.994 Maternal and Child Health Services Block Grant to the States $184,369
14.241 Housing Opportunities for Persons with Aids $180,053
93.918 Grants to Provide Outpatient Early Intervention Services with Respect to Hiv Disease $171,404
84.063 Federal Pell Grant Program $156,515
93.667 Social Services Block Grant $152,319
14.231 Emergency Solutions Grant Program $150,000
93.604 Assistance for Torture Victims $136,091
93.276 Drug-Free Communities Support Program Grants $135,075
93.566 Refugee and Entrant Assistance_state Administered Programs $104,053
10.557 Special Supplemental Nutrition Program for Women, Infants, and Children $97,279
97.067 Homeland Security Grant Program $90,328
16.831 Children of Incarcerated Parents $87,219
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $83,971
93.268 Immunization Cooperative Agreements $75,730
93.898 Cancer Prevention and Control Programs for State, Territorial and Tribal Organizations $67,246
93.243 Substance Abuse and Mental Health Services_projects of Regional and National Significance $66,697
20.513 Enhanced Mobility of Seniors and Individuals with Disabilities $65,746
16.575 Crime Victim Assistance $62,550
93.391 Activities to Support State, Tribal, Local and Territorial (stlt) Health Department Response to Public Health Or Healthcare Crises $53,800
93.697 Covid-19 Testing for Rural Health Clinics $53,746
16.838 Comprehensive Opioid Abuse Site-Based Program $53,386
93.839 Blood Diseases and Resources Research $53,000
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $52,010
84.007 Federal Supplemental Educational Opportunity Grants $51,921
16.588 Violence Against Women Formula Grants $49,607
93.940 Hiv Prevention Activities_health Department Based $41,903
14.218 Community Development Block Grants/entitlement Grants $41,302
93.497 Family Violence Prevention and Services/ Sexual Assault/rape Crisis Services and Supports $40,665
93.889 National Bioterrorism Hospital Preparedness Program $40,000
93.958 Block Grants for Community Mental Health Services $34,798
93.364 Nursing Student Loans $24,541
10.558 Child and Adult Care Food Program $24,522
93.866 Aging Research $24,282
93.879 Medical Library Assistance $22,413
14.267 Continuum of Care Program $20,796
93.310 Trans-Nih Research Support $20,295
16.529 Education, Training, and Enhanced Services to End Violence Against and Abuse of Women with Disabilities $17,338
97.024 Emergency Food and Shelter National Board Program $12,500
93.247 Advanced Nursing Education Grant Program $12,348
93.301 Small Rural Hospital Improvement Grant Program $12,094
93.399 Cancer Control $11,675
93.083 Prevention of Disease, Disability, and Death Through Immunization and Control of Respiratory and Related Diseases $10,352
93.226 Research on Healthcare Costs, Quality and Outcomes $8,910
16.017 Sexual Assault Services Formula Program $8,657
93.624 Aca - State Innovation Models: Funding for Model Design and Model Testing Assistance $7,614
93.242 Mental Health Research Grants $7,286
93.069 Public Health Emergency Preparedness $6,078
16.813 Nics Act Record Improvement Program $6,000
93.853 Extramural Research Programs in the Neurosciences and Neurological Disorders $5,480
16.320 Services for Trafficking Victims $5,173
21.019 Coronavirus Relief Fund $5,000
93.959 Block Grants for Prevention and Treatment of Substance Abuse $4,049
84.425 Education Stabilization Fund $3,773
93.837 Cardiovascular Diseases Research $1,500
93.788 Opioid Str $356
20.600 State and Community Highway Safety $69