Finding 25653 (2022-007)

Material Weakness
Requirement
L
Questioned Costs
-
Year
2022
Accepted
2023-06-13
Audit: 24700
Auditor: Eide Bailly LLP

AI Summary

  • Core Issue: One of two federal financial reports submitted by Valle del Sol, Inc. had a discrepancy of about $6,600.
  • Impacted Requirements: Reports must be accurate and reviewed by management to comply with grant guidelines.
  • Recommended Follow-Up: Management should enhance internal controls and regularly review the reporting process to prevent future errors.

Finding Text

Criteria: Valle del Sol, Inc. and Subsidiary is required to submit federal financial reports in accordance with established requirements and should be reviewed by management prior to submission to ensure accuracy. Condition: Although the reports were reviewed in accordance with the internal controls, one of two reports tested did not agree to supporting documentation by approximately $6,600. Cause: Oversight by Valle del Sol, Inc. and Subsidiary. Effect: Inaccurate reporting could result in noncompliance with the guidelines under the terms and conditions of the grant. Questioned Costs: None Context/Sampling: A nonstatistical sample of two reports of five were selected for testing. Repeat Finding from Prior Year: No. Recommendation: Have management routinely review and consider modifications that would strengthen the internal controls surrounding the reporting process. Views of Responsible Officials: Management agrees with the finding.

Corrective Action Plan

Finding Summary: Although the reports were reviewed in accordance with the internal controls, one of two reports tested did not agree to supporting documentation by approximately $6,600. Responsible Individuals: CFO and Director of Management Reporting Corrective Action Plan: An additional step by a third individual will be implemented to ensure that reports agree with supporting documentation. Anticipated Completion Date: June 30, 2023 Finding 2022-008 Finding Summary: One out of 4 reports tested lacked supporting documentation for information reported in the Uniform Data System (UDS) report. Responsible Individuals: Director of Health Informatics Corrective Action Plan: Checklists and procedures will be created to ensure all supporting documentation for UDS reporting is saved and available. Anticipated Completion Date: December 2023

Categories

Reporting Internal Control / Segregation of Duties

Other Findings in this Audit

  • 25643 2022-001
    Material Weakness Repeat
  • 25644 2022-002
    Material Weakness Repeat
  • 25645 2022-006
    Material Weakness
  • 25646 2022-004
    Material Weakness Repeat
  • 25647 2022-005
    Material Weakness
  • 25648 2022-008
    Material Weakness
  • 25649 2022-001
    Material Weakness Repeat
  • 25650 2022-003
    Material Weakness
  • 25651 2022-005
    Material Weakness
  • 25652 2022-006
    Material Weakness
  • 602085 2022-001
    Material Weakness Repeat
  • 602086 2022-002
    Material Weakness Repeat
  • 602087 2022-006
    Material Weakness
  • 602088 2022-004
    Material Weakness Repeat
  • 602089 2022-005
    Material Weakness
  • 602090 2022-008
    Material Weakness
  • 602091 2022-001
    Material Weakness Repeat
  • 602092 2022-003
    Material Weakness
  • 602093 2022-005
    Material Weakness
  • 602094 2022-006
    Material Weakness
  • 602095 2022-007
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
93.829 Section 223 Demonstration Programs to Improve Community Mental Health Services $2.42M
93.224 Consolidated Health Centers (community Health Centers, Migrant Health Centers, Health Care for the Homeless, and Public Housing Primary Care) $952,170
93.665 Emergency Grants to Address Mental and Substance Use Disorders During Covid-19 $710,128
93.958 Block Grants for Community Mental Health Services $642,478
93.788 Opioid Str $392,544
93.959 Block Grants for Prevention and Treatment of Substance Abuse $331,649
93.498 Provider Relief Fund $307,889
10.557 Special Supplemental Nutrition Program for Women, Infants, and Children $206,128
21.027 Coronavirus State and Local Fiscal Recovery Funds $97,333
93.185 Immunization Research, Demonstration, Public Information and Education_training and Clinical Skills Improvement Projects $73,710