Finding 400501 (2020-006)

Material Weakness
Requirement
C
Questioned Costs
-
Year
2020
Accepted
2024-06-10
Audit: 308496
Organization: Island Health, Inc. (MA)
Auditor: Cohnreznick LLP

AI Summary

  • Core Issue: Drawdowns lacked proper management review and approval.
  • Impacted Requirements: Compliance with federal payment management controls under §200.305 and 2 CFR 200.302 and 200.303.
  • Recommended Follow-Up: Establish written procedures for reviewing all drawdowns to ensure accuracy and documentation of approvals.

Finding Text

Grantor: U.S. Department of Health and Human Services Federal Program Names: Health Center Program Cluster: Health Center Program (Community Health Centers, Migrant Health Centers, Health Care for the Homeless, and Public Housing Primary Care), COVID-19 Health Center Program (Community Health Centers, Migrant Health Centers, Health Care for the Homeless, and Public Housing Primary Care), Grants for New and Expanded Services under the Health Center Program CFDA Numbers: 93.224 and 93.527 Criteria In accordance with §200.305, Federal payment, Grantees and subgrantees that receive grant funds are responsible for maintaining controls regarding the management of Federal program funds under the Uniform Guidance in 2 CFR 200.302 and 200.303. Condition The Center's drawdowns did not illustrate review and approval by management. Cause The Center did not have adequate controls to ensure drawdowns were properly approved and such approval is documented. Effect The condition may lead to inaccurate or improper drawdowns. Questioned Costs None. Context We selected 6 drawdowns to test controls over cash management. We noted there was no formal approval or evidence of review for these drawdowns. Identification of Repeat Finding Not a repeat finding. Recommendation The Center should develop written procedures to review all drawdowns that occur in order to ensure accuracy. Views of Responsible Officials Management and the Board of Directors agree with the finding and will implement additional controls to ensure there is formal evidence of review being performed.

Categories

Cash Management HUD Housing Programs

Other Findings in this Audit

  • 400487 2020-003
    Material Weakness
  • 400488 2020-003
    Material Weakness
  • 400489 2020-003
    Material Weakness
  • 400490 2020-003
    Material Weakness
  • 400491 2020-004
    Material Weakness
  • 400492 2020-004
    Material Weakness
  • 400493 2020-004
    Material Weakness
  • 400494 2020-004
    Material Weakness
  • 400495 2020-005
    Material Weakness
  • 400496 2020-005
    Material Weakness
  • 400497 2020-005
    Material Weakness
  • 400498 2020-005
    Material Weakness
  • 400499 2020-006
    Material Weakness
  • 400500 2020-006
    Material Weakness
  • 400502 2020-006
    Material Weakness
  • 400503 2020-007
    Material Weakness
  • 400504 2020-007
    Material Weakness
  • 400505 2020-007
    Material Weakness
  • 400506 2020-007
    Material Weakness
  • 976929 2020-003
    Material Weakness
  • 976930 2020-003
    Material Weakness
  • 976931 2020-003
    Material Weakness
  • 976932 2020-003
    Material Weakness
  • 976933 2020-004
    Material Weakness
  • 976934 2020-004
    Material Weakness
  • 976935 2020-004
    Material Weakness
  • 976936 2020-004
    Material Weakness
  • 976937 2020-005
    Material Weakness
  • 976938 2020-005
    Material Weakness
  • 976939 2020-005
    Material Weakness
  • 976940 2020-005
    Material Weakness
  • 976941 2020-006
    Material Weakness
  • 976942 2020-006
    Material Weakness
  • 976943 2020-006
    Material Weakness
  • 976944 2020-006
    Material Weakness
  • 976945 2020-007
    Material Weakness
  • 976946 2020-007
    Material Weakness
  • 976947 2020-007
    Material Weakness
  • 976948 2020-007
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
93.224 Consolidated Health Centers (community Health Centers, Migrant Health Centers, Health Care for the Homeless, and Public Housing Primary Care) $60,009
93.461 Covid-19 Testing for the Uninsured $2,234
93.074 Hospital Preparedness Program (hpp) and Public Health Emergency Preparedness (phep) Aligned Cooperative Agreements $2,000
93.527 Affordable Care Act (aca) Grants for New and Expanded Services Under the Health Center Program $1,600