Finding Text
2023-001 Policies and Procedures for Federal Awards
Federal Agency U.S. Department of Health and Human Services
Federal Assistance Listing Number 93.498 – Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution
Criteria [ ] Compliance Finding [ X ] Significant Deficiency [ ] Material Weakness
Recipients of federal awards should maintain written policies and procedures for the tracking and usage of federal awards.
Condition The Hospital did not have written policies and procedures with all of the required elements for federal awards for the year ended October 31, 2023.
Context This finding appears to be a systemic problem.
Cause Management is still developing and implementing internal controls as of
October 31, 2023.
Effect There is a risk federal funds may be expended out of conformity with federal regulations and compliance requirements.
Recommendation We recommend the Hospital write policies and procedures for the tracking and usage of federal awards that conform to federal regulations and compliance requirements.
Views of responsible officials and planned corrective actions Management is in the process of writing policies and procedures to ensure appropriate tracking and usage of federal awards to ensure that federal regulations and compliance requirements are met.