FAC Explorer

Finding 400187 (2021-007)

Material Weakness
Requirement
L
Questioned Costs
-
Year
2021
Accepted
2024-06-06
Audit: 308322
Organization: Hodgeman County Health Center (KS)
Auditor: Dohman Akerlund & Eddy LLC

AI Summary

  • Core Issue: Management struggled to complete the Schedule of Federal Expenditures (SEFA) without external help.
  • Impacted Requirements: Internal controls for SEFA completion were inadequate due to limited experienced personnel.
  • Recommended Follow-Up: Management should strengthen internal controls to ensure SEFA can be completed independently in the future.

Finding Text

Criteria Management should have a process in place to ensure the internal completion of the Schedule of Federal Expenditures (SEFA) including all required disclosures. Condition Management required significant assistance from the external auditors to complete the SEFA. Cause The Health Center had limited personnel with the appropriate experience levels to complete the SEFA without assistance. Effect and recommendation Management required assistance from the auditors to accurately complete the SEFA. We recommend management review its current internal controls over completion of the SEFA to ensure it can be completed with limited assistance provided by its external auditors. Views of responsible officials and planned corrective actions Management agrees with the noted finding and although we have limited personnel, we will continue to monitor and enhance our internal controls over the completion of the SEFA.

Corrective Action Plan

Condition Management should have a process in place to ensure the internal completion of the schedule of federal expenditures (SEFA) including all required disclosures. Views of responsible officials and planned corrective actions We will continue to monitor and, although we have limited personnel, we will continue to enhance our internal controls over the completion of the SEFA. Anticipated completion date Ongoing

Categories

Reporting Internal Control / Segregation of Duties

Other Findings in this Audit

  • 400185 2021-005
    Material Weakness
  • 400186 2021-006
    Material Weakness
  • 400188 2021-008
    Material Weakness
  • 976627 2021-005
    Material Weakness
  • 976628 2021-006
    Material Weakness
  • 976629 2021-007
    Material Weakness
  • 976630 2021-008
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
93.498 Provider Relief Fund $3.53M
21.027 Coronavirus State and Local Fiscal Recovery Funds $99,493
93.697 Covid-19 Testing for Rural Health Clinics $98,923
20.513 Enhanced Mobility of Seniors and Individuals with Disabilities $52,295
93.301 Small Rural Hospital Improvement Grant Program $14,206
93.461 Covid-19 Testing for the Uninsured $10,315