FAC Explorer

Finding 385199 (2023-001)

Significant Deficiency
Requirement
ACH
Questioned Costs
-
Year
2023
Accepted
2024-03-27
Audit: 298222
Organization: Arkansas Childrens Hospital (AR)
Auditor: Kpmg LLP

AI Summary

  • Core Issue: The sample used in the audit was not statistically valid.
  • Impacted Requirements: Proper logical access controls and review processes for IT systems were not fully implemented during the audit period.
  • Recommended Follow-Up: Management should continue to strengthen controls and ensure manual processes are in place for reviewing expenditures until automated systems are fully operational.

Finding Text

Statistically Valid Sample The sample was not intended to be, and was not, a statistically valid sample. Identification of whether the audit finding is a repeat of a finding in the immediately prior audit. This is not a repeat finding. Recommendation We recommend that management implement appropriate controls and processes which include proper logical access controls over relevant IT systems within the review and approval process, or implement manual controls to evidence management’s review and approval of expenditures incurred. Management’s Response During fiscal year 2023, Arkansas Children’s implemented an automated tool that allows us to monitor and audit general IT controls going forward over logical access to the relevant systems. We have also strengthened our controls around provisioning and deprovisioning through formalization of our policies around privileged access and have implemented continuous auditing of sensitive roles. As the automated controls were not in place during the full fiscal year, and therefore not tested during the audit, in fiscal year 2024 Arkansas Children’s implemented temporary manual controls and processes. These controls support the review and approval of expenditures monthly to verify that they are allowable, incurred within the designated period of performance and incurred prior to reimbursement.

Categories

Cash Management Period of Performance

Other Findings in this Audit

  • 385120 2023-001
    Significant Deficiency
  • 385121 2023-001
    Significant Deficiency
  • 385122 2023-001
    Significant Deficiency
  • 385123 2023-001
    Significant Deficiency
  • 385124 2023-001
    Significant Deficiency
  • 385125 2023-001
    Significant Deficiency
  • 385126 2023-001
    Significant Deficiency
  • 385127 2023-001
    Significant Deficiency
  • 385128 2023-001
    Significant Deficiency
  • 385129 2023-001
    Significant Deficiency
  • 385130 2023-001
    Significant Deficiency
  • 385131 2023-001
    Significant Deficiency
  • 385132 2023-001
    Significant Deficiency
  • 385133 2023-001
    Significant Deficiency
  • 385134 2023-001
    Significant Deficiency
  • 385135 2023-001
    Significant Deficiency
  • 385136 2023-001
    Significant Deficiency
  • 385137 2023-001
    Significant Deficiency
  • 385138 2023-001
    Significant Deficiency
  • 385139 2023-001
    Significant Deficiency
  • 385140 2023-001
    Significant Deficiency
  • 385141 2023-001
    Significant Deficiency
  • 385142 2023-001
    Significant Deficiency
  • 385143 2023-001
    Significant Deficiency
  • 385144 2023-001
    Significant Deficiency
  • 385145 2023-001
    Significant Deficiency
  • 385146 2023-001
    Significant Deficiency
  • 385147 2023-001
    Significant Deficiency
  • 385148 2023-001
    Significant Deficiency
  • 385149 2023-001
    Significant Deficiency
  • 385150 2023-001
    Significant Deficiency
  • 385151 2023-001
    Significant Deficiency
  • 385152 2023-001
    Significant Deficiency
  • 385153 2023-001
    Significant Deficiency
  • 385154 2023-001
    Significant Deficiency
  • 385155 2023-001
    Significant Deficiency
  • 385156 2023-001
    Significant Deficiency
  • 385157 2023-001
    Significant Deficiency
  • 385158 2023-001
    Significant Deficiency
  • 385159 2023-001
    Significant Deficiency
  • 385160 2023-001
    Significant Deficiency
  • 385161 2023-001
    Significant Deficiency
  • 385162 2023-001
    Significant Deficiency
  • 385163 2023-001
    Significant Deficiency
  • 385164 2023-001
    Significant Deficiency
  • 385165 2023-001
    Significant Deficiency
  • 385166 2023-001
    Significant Deficiency
  • 385167 2023-001
    Significant Deficiency
  • 385168 2023-001
    Significant Deficiency
  • 385169 2023-001
    Significant Deficiency
  • 385170 2023-001
    Significant Deficiency
  • 385171 2023-001
    Significant Deficiency
  • 385172 2023-001
    Significant Deficiency
  • 385173 2023-001
    Significant Deficiency
  • 385174 2023-001
    Significant Deficiency
  • 385175 2023-001
    Significant Deficiency
  • 385176 2023-001
    Significant Deficiency
  • 385177 2023-001
    Significant Deficiency
  • 385178 2023-001
    Significant Deficiency
  • 385179 2023-001
    Significant Deficiency
  • 385180 2023-001
    Significant Deficiency
  • 385181 2023-001
    Significant Deficiency
  • 385182 2023-001
    Significant Deficiency
  • 385183 2023-001
    Significant Deficiency
  • 385184 2023-001
    Significant Deficiency
  • 385185 2023-001
    Significant Deficiency
  • 385186 2023-001
    Significant Deficiency
  • 385187 2023-001
    Significant Deficiency
  • 385188 2023-001
    Significant Deficiency
  • 385189 2023-001
    Significant Deficiency
  • 385190 2023-001
    Significant Deficiency
  • 385191 2023-001
    Significant Deficiency
  • 385192 2023-001
    Significant Deficiency
  • 385193 2023-001
    Significant Deficiency
  • 385194 2023-001
    Significant Deficiency
  • 385195 2023-001
    Significant Deficiency
  • 385196 2023-001
    Significant Deficiency
  • 385197 2023-001
    Significant Deficiency
  • 385198 2023-001
    Significant Deficiency
  • 385200 2023-001
    Significant Deficiency
  • 385201 2023-001
    Significant Deficiency
  • 385202 2023-001
    Significant Deficiency
  • 385203 2023-001
    Significant Deficiency
  • 385204 2023-001
    Significant Deficiency
  • 385205 2023-001
    Significant Deficiency
  • 385206 2023-001
    Significant Deficiency
  • 385207 2023-001
    Significant Deficiency
  • 385208 2023-001
    Significant Deficiency
  • 385209 2023-001
    Significant Deficiency
  • 385210 2023-001
    Significant Deficiency
  • 385211 2023-001
    Significant Deficiency
  • 385212 2023-001
    Significant Deficiency
  • 385213 2023-001
    Significant Deficiency
  • 385214 2023-001
    Significant Deficiency
  • 385215 2023-001
    Significant Deficiency
  • 385216 2023-001
    Significant Deficiency
  • 385217 2023-001
    Significant Deficiency
  • 385218 2023-001
    Significant Deficiency
  • 385219 2023-001
    Significant Deficiency
  • 385220 2023-001
    Significant Deficiency
  • 961562 2023-001
    Significant Deficiency
  • 961563 2023-001
    Significant Deficiency
  • 961564 2023-001
    Significant Deficiency
  • 961565 2023-001
    Significant Deficiency
  • 961566 2023-001
    Significant Deficiency
  • 961567 2023-001
    Significant Deficiency
  • 961568 2023-001
    Significant Deficiency
  • 961569 2023-001
    Significant Deficiency
  • 961570 2023-001
    Significant Deficiency
  • 961571 2023-001
    Significant Deficiency
  • 961572 2023-001
    Significant Deficiency
  • 961573 2023-001
    Significant Deficiency
  • 961574 2023-001
    Significant Deficiency
  • 961575 2023-001
    Significant Deficiency
  • 961576 2023-001
    Significant Deficiency
  • 961577 2023-001
    Significant Deficiency
  • 961578 2023-001
    Significant Deficiency
  • 961579 2023-001
    Significant Deficiency
  • 961580 2023-001
    Significant Deficiency
  • 961581 2023-001
    Significant Deficiency
  • 961582 2023-001
    Significant Deficiency
  • 961583 2023-001
    Significant Deficiency
  • 961584 2023-001
    Significant Deficiency
  • 961585 2023-001
    Significant Deficiency
  • 961586 2023-001
    Significant Deficiency
  • 961587 2023-001
    Significant Deficiency
  • 961588 2023-001
    Significant Deficiency
  • 961589 2023-001
    Significant Deficiency
  • 961590 2023-001
    Significant Deficiency
  • 961591 2023-001
    Significant Deficiency
  • 961592 2023-001
    Significant Deficiency
  • 961593 2023-001
    Significant Deficiency
  • 961594 2023-001
    Significant Deficiency
  • 961595 2023-001
    Significant Deficiency
  • 961596 2023-001
    Significant Deficiency
  • 961597 2023-001
    Significant Deficiency
  • 961598 2023-001
    Significant Deficiency
  • 961599 2023-001
    Significant Deficiency
  • 961600 2023-001
    Significant Deficiency
  • 961601 2023-001
    Significant Deficiency
  • 961602 2023-001
    Significant Deficiency
  • 961603 2023-001
    Significant Deficiency
  • 961604 2023-001
    Significant Deficiency
  • 961605 2023-001
    Significant Deficiency
  • 961606 2023-001
    Significant Deficiency
  • 961607 2023-001
    Significant Deficiency
  • 961608 2023-001
    Significant Deficiency
  • 961609 2023-001
    Significant Deficiency
  • 961610 2023-001
    Significant Deficiency
  • 961611 2023-001
    Significant Deficiency
  • 961612 2023-001
    Significant Deficiency
  • 961613 2023-001
    Significant Deficiency
  • 961614 2023-001
    Significant Deficiency
  • 961615 2023-001
    Significant Deficiency
  • 961616 2023-001
    Significant Deficiency
  • 961617 2023-001
    Significant Deficiency
  • 961618 2023-001
    Significant Deficiency
  • 961619 2023-001
    Significant Deficiency
  • 961620 2023-001
    Significant Deficiency
  • 961621 2023-001
    Significant Deficiency
  • 961622 2023-001
    Significant Deficiency
  • 961623 2023-001
    Significant Deficiency
  • 961624 2023-001
    Significant Deficiency
  • 961625 2023-001
    Significant Deficiency
  • 961626 2023-001
    Significant Deficiency
  • 961627 2023-001
    Significant Deficiency
  • 961628 2023-001
    Significant Deficiency
  • 961629 2023-001
    Significant Deficiency
  • 961630 2023-001
    Significant Deficiency
  • 961631 2023-001
    Significant Deficiency
  • 961632 2023-001
    Significant Deficiency
  • 961633 2023-001
    Significant Deficiency
  • 961634 2023-001
    Significant Deficiency
  • 961635 2023-001
    Significant Deficiency
  • 961636 2023-001
    Significant Deficiency
  • 961637 2023-001
    Significant Deficiency
  • 961638 2023-001
    Significant Deficiency
  • 961639 2023-001
    Significant Deficiency
  • 961640 2023-001
    Significant Deficiency
  • 961641 2023-001
    Significant Deficiency
  • 961642 2023-001
    Significant Deficiency
  • 961643 2023-001
    Significant Deficiency
  • 961644 2023-001
    Significant Deficiency
  • 961645 2023-001
    Significant Deficiency
  • 961646 2023-001
    Significant Deficiency
  • 961647 2023-001
    Significant Deficiency
  • 961648 2023-001
    Significant Deficiency
  • 961649 2023-001
    Significant Deficiency
  • 961650 2023-001
    Significant Deficiency
  • 961651 2023-001
    Significant Deficiency
  • 961652 2023-001
    Significant Deficiency
  • 961653 2023-001
    Significant Deficiency
  • 961654 2023-001
    Significant Deficiency
  • 961655 2023-001
    Significant Deficiency
  • 961656 2023-001
    Significant Deficiency
  • 961657 2023-001
    Significant Deficiency
  • 961658 2023-001
    Significant Deficiency
  • 961659 2023-001
    Significant Deficiency
  • 961660 2023-001
    Significant Deficiency
  • 961661 2023-001
    Significant Deficiency
  • 961662 2023-001
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
93.498 Provider Relief Fund $9.55M
21.019 Coronavirus Relief Fund $5.98M
93.279 Drug Abuse and Addiction Research Programs $1.28M
93.865 Child Health and Human Development Extramural Research $608,967
93.361 Nursing Research $555,689
93.575 Child Care and Development Block Grant $545,355
20.600 State and Community Highway Safety $336,320
93.855 Allergy, Immunology and Transplantation Research $328,911
93.859 Biomedical Research and Research Training $316,203
93.395 Cancer Treatment Research $281,631
93.RD Contract #75d30120c07725 $263,428
84.027 Special Education_grants to States $250,000
93.113 Environmental Health $159,935
10.310 Agriculture and Food Research Initiative (afri) $106,845
93.365 Sickle Cell Treatment Demonstration Program $96,822
93.310 Trans-Nih Research Support $60,560
93.073 Birth Defects and Developmental Disabilities - Prevention and Surveillance $52,077
93.213 Research and Training in Complementary and Integrative Health $50,227
93.110 Maternal and Child Health Federal Consolidated Programs $42,531
93.838 Lung Diseases Research $37,202
93.461 Covid-19 Testing for the Uninsured $36,474
93.RD Prime Contract #6132062d0002 $36,054
98.001 Usaid Foreign Assistance for Programs Overseas $34,397
93.RD Contract $29,900
93.867 Vision Research $28,972
93.994 Maternal and Child Health Services Block Grant to the States $28,407
64.018 Sharing Specialized Medical Resources $26,089
93.RD Prime Contract #hhsn275201800003i $23,391
93.879 Medical Library Assistance $23,044
93.080 Blood Disorder Program: Prevention, Surveillance, and Research $19,747
93.837 Cardiovascular Diseases Research $19,570
93.121 Oral Diseases and Disorders Research $16,278
10.558 Child and Adult Care Food Program $15,692
93.273 Alcohol Research Programs $14,781
93.233 National Center on Sleep Disorders Research $13,884
93.870 Maternal, Infant and Early Childhood Home Visiting Grant $11,846
93.173 Research Related to Deafness and Communication Disorders $10,471
93.RD Autism and Developmental Disabilities Monitoring $7,176
10.001 Agricultural Research_basic and Applied Research $7,091
93.RD 1ug3hl141736-01 $6,964
93.RD 8u24od024957 $5,405
12.420 Military Medical Research and Development $4,909
93.658 Foster Care_title IV-E $4,265
93.350 National Center for Advancing Translational Sciences $4,129
47.075 Social, Behavioral, and Economic Sciences $3,359
93.RD Prime Contract #hhsn2752010000031 $2,891
93.817 Hospital Preparedness Program (hpp) Ebola Preparedness and Response Activities $2,599
93.RD Prime Contract #hhsn172101600017c $1,599
93.839 Blood Diseases and Resources Research $1,245
93.847 Diabetes, Digestive, and Kidney Diseases Extramural Research $1,048
93.RD Purchased Service Agreement #64671 $468
93.RD Contract #75d30122c13330 $16
93.RD Kcnq2 Channels Control Chemoreceptor $-3,587