Finding 410364 (2022-001)

2022-001 Department of Health and Human ServicesFederal Financial Assistance Listing #93.498COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural DistributionApplicable Federal Award Number and Year ? Period 2 TIN #460233030 and TIN #237072116Preparation of the Consolidated Schedule of Expenditures of Federal AwardsMaterial Weakness in Internal Control over Compliance - OtherCriteria: Proper controls over financial reporting include the ability to prepare the consolidated schedule of expenditures of federal awards (the schedule) and the accompanying notes to the schedule.Condition: We removed expenditures and added new expenditures to the schedule prepared by management.Cause: Auditor assistance with preparation of the schedule is not unusual as the schedule has unique and specialized requirements and preparation is only required when the Organization meets a specified threshold of federal expenditures.Effect: There is a reasonable possibility that the Organization would not be able to draft a complete and accurate schedule without the assistance of the auditors.Questioned Costs: None reported.Context: Sampling was not used.Repeat Finding from Prior Years: NoRecommendation: While we recognize that this condition is not unusual for an organization with limited staffing, it is important that the Organization is aware of this condition for financial reporting requirements relating to the Organization?s schedule and the internal controls that impact financial reporting.Views of Responsible Officials: Management agrees with the finding.