Finding 33544 (2022-001)

Significant Deficiency
Requirement
N
Questioned Costs
-
Year
2022
Accepted
2023-09-20

AI Summary

  • Core Issue: The Healing Lodge is missing key employee documentation, including drug screenings and background checks, which is essential for compliance with DHHS requirements.
  • Impacted Requirements: Internal controls related to employee hiring processes are not being followed, leading to a significant deficiency in compliance.
  • Recommended Follow-Up: Management should implement a system to ensure all required documentation is collected and retained to meet federal guidelines.

Finding Text

Program Information: U.S. Department of Health and Human Services Regional Youth Primary Residential Treatment Program/COVID-19 Cares Test Related Activities/COVID-19 Cares Telehealth/COVID-19 ARPA Related Funding? AL #93.441 Award Number: 248-96-0020 Award Period: 1/1/2021 ? 12/31/2022 Criteria: ?Internal control is a process, effected by an entity?s?[governing body], management, and other personnel, designed to provide reasonable assurance regarding the achievement of objectives in the following categories related to operations, reporting, and compliance. (Internal Control ? Integrated Framework, Committee of Sponsoring Organizations of the Treadway Commission, May 2013, p.1)? The Healing Lodge requires applicants to pass a drug screen and background investigation before any offer of employment as required by DHHS. Condition/Context: [ X ] Compliance Finding [ X ] Significant Deficiency [ ] Material Weakness During testing, the following was noted to not be included in employee file or provided by client: ? Checklist for Employee File form for 5 out of 12 samples. ? Personnel Action Notices for 3 out of 12 samples. ? Drug Screenings for 2 out of 12 samples. ? Background checks for 4 out of 12 samples. Cause: The Healing Lodge had turnover in key personnel, as well as lack of management oversight to ensure all information is documented and retained. Effect: Without obtaining and retaining all information for the special test requirements, the Healing Lodge may be out of compliance with federal guidelines. Questioned Costs: Not applicable. Repeat Finding: No. Recommendation: We recommend that management ensure that all documentation is obtained and properly retained to ensure all the proper documentation was received and verified. Views of Responsible Officials and Planned Corrective Action: Management agrees with the finding and has prepared corrective action as detailed in its Corrective Action Plan.

Categories

Internal Control / Segregation of Duties Material Weakness Reporting Significant Deficiency

Other Findings in this Audit

  • 33542 2022-001
    Significant Deficiency
  • 33543 2022-001
    Significant Deficiency
  • 33545 2022-001
    Significant Deficiency
  • 609984 2022-001
    Significant Deficiency
  • 609985 2022-001
    Significant Deficiency
  • 609986 2022-001
    Significant Deficiency
  • 609987 2022-001
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
93.441 Regional Youth Primary Residential Treatment Program $3.26M
93.441 Covid-19 Arpa Related Funding $1.16M
93.933 The Healing Lodge of the Seven Nations Yrtc Aftercare Program $740,631
93.859 Building Cultures of Recovery in Tribal Communities $336,761
93.441 Covid-19 Cares Test Related Activities $94,332
93.859 Assessing Cultures of Recovery in Tribal Communities $87,379
93.441 Covid-19 Cares Telehealth $22,381
10.553 Child and Nutrition Program $16,667