Finding 400188 (2021-008)

Material Weakness
Requirement
L
Questioned Costs
-
Year
2021
Accepted
2024-06-06

AI Summary

  • Issue: The Health Center missed the deadline for filing its financial statement and compliance audits for the December 31, 2021 reporting period.
  • Impact: This indicates a lack of sufficient internal controls to ensure timely completion of audits.
  • Recommendation: Management should review and improve accounting processes to meet future filing deadlines, and they plan to enhance internal controls accordingly.

Finding Text

Criteria The Health Center should have sufficient internal controls to assure the completion and timely filing of its financial statement and compliance audits. Condition The Health Center’s financial statement and compliance audits for the December 31, 2021 reporting period were not filed within the required timeline. Cause The Health Center had various issues that delayed the completion of its financial statement and compliance audits. Effect and recommendation We suggest the Health Center review its current accounting processes to assure the financial statement and compliance audits can be completed and filed on a timely basis as required. 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 to assure all future reporting timelines are met.

Corrective Action Plan

Condition The Health Center’s financial statement and compliance audits for the December 31, 2021 reporting period were not filed within the required timeline. Views of responsible officials and planned corrective actions Management will continue to monitor and enhance our internal controls to assure all future reporting timelines are met. 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
  • 400187 2021-007
    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