Finding Text
2022-002 Department of Homeland Security and the State of Idaho Department of Health & Welfare Federal Financial Assistance Listing #97.036 Disaster Grants - Public Assistance (Presidentially Declared Disasters) Department of Health and Human Services Federal Financial Assistance Listing #93.498 COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Applicable Federal Award Number and Year ? Period 4 TIN #820523354, #820231746, #820497771, and #820226453 Preparation of the Schedule of Expenditures of Federal Awards Material Weakness in Internal Control Over Compliance - Other Criteria: Proper controls over financial reporting include the ability to prepare the schedule of expenditures of federal awards (Schedule) and accompanying notes to the Schedule. Condition: The District does not have an internal control system designed to provide for a complete and accurate schedule of expenditures of federal awards being audited. The Schedule did not include the Disaster Grant ? Public Assistance (Presidentially Declared Disasters) and PRF for one of the blended component units. Cause: Auditor assistance with preparation of the Schedule is not unusual, as the Schedule has unique and specialized requirements and preparation is only required with the District meets a specified threshold of federal expenditures. Effect: There is a reasonable possibility that the District would not be able to draft a Schedule that is correct without assistance of the auditors. Questioned Costs: None reported. Context/Sampling: Sampling was not used. Repeat Finding from Prior Years: No Recommendation: We recommend management be aware of the financial reporting requirements relating to the District?s schedule of expenditures of federal awards and internal controls that impact financial reporting. Views of Responsible Officials: Management agrees with the finding.