Finding 30339 (2022-002)

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Requirement
L
Questioned Costs
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Year
2022
Accepted
2023-04-24
Audit: 30271
Organization: Concord Hospital, Inc. (NH)

AI Summary

  • Issue: An invoice for $229 was submitted twice for reimbursement, leading to duplicate funding.
  • Requirements Impacted: Accurate monthly reimbursement requests must be submitted to the grantor as per the grant agreement.
  • Follow-Up: Notify the grantor and refund the duplicate amount; implement controls to prevent future errors.

Finding Text

Finding 2022-002: Invoice Submitted in Duplication Federal Agency: U.S. Department of Health and Human Services Award Name: Access and Delivery Hub for Opioid Use Disorder Services Program Year: Fiscal Year 2022 ALN: 93.788 Criteria: Management was responsible for submitting accurate monthly reimbursement requests to the grantor for allowable costs incurred under the grant agreement. Condition: During compliance testing, it was determined that one invoice totaling $229 was submitted for reimbursement under the grant twice, in error. Context: An invoice totaling $229 was incorrectly submitted for reimbursement under the grant. Cause: The process to prepare monthly reimbursement requests is manual and the invoice was submitted for reimbursement twice during the month of February 2022 in error. Effect: As a result, the System received $229 from the grantor for costs that were not supported. Recommendation: Management should notify and refund the grantor for the funds received in duplication. Management should also implement controls to ensure this error does not reoccur. Views of Responsible Officials: Management acknowledges the finding and will ensure controls are implemented to prevent this error from reoccurring.

Corrective Action Plan

Identifying Number 2022-002: Invoice Submitted in Duplication Criteria: Management was responsible for submitting accurate monthly reimbursement requests to the grantor for allowable costs incurred under the grant agreement. Condition: During compliance testing, it was determined that one invoice totaling $229 was submitted for reimbursement under the grant twice, in error. Context: An invoice totaling $229 was incorrectly submitted for reimbursement under the grant. Cause: The process to prepare monthly reimbursement requests is manual and the invoice was submitted for reimbursement twice during the month of February 2022 in error. Effect: As a result, the System received $229 from the grantor for costs that were not supported. Recommendation: Management should notify and refund the grantor for the funds received in duplication. Management should also implement controls to ensure this error does not reoccur. Responsible Party: Scott Sloane, Chief Financial Officer Corrective Actions Taken or Planned: Management acknowledges the finding and will ensure controls are implemented to prevent this error from reoccurring. An amended report will be filed with the awarding agency, as applicable. Anticipated Completion Date: By July 31, 2023

Categories

Allowable Costs / Cost Principles Cash Management

Other Findings in this Audit

Programs in Audit

ALN Program Name Expenditures
93.575 Child Care and Development Block Grant $84,242
93.788 Opioid Str $77,852
93.959 Block Grants for Prevention and Treatment of Substance Abuse $27,074
93.994 Maternal and Child Health Services Block Grant to the States $20,359
93.283 Centers for Disease Control and Prevention_investigations and Technical Assistance $10,997
93.558 Temporary Assistance for Needy Families $3,808