Finding Text
2022 ? 001 Federal Agency: U.S. Department of Health and Human ServicesFederal Program Name: COVID-19 Provider Relief FundsAssistance Listing Number: 93.498Federal Award Identification Number and Year: Provider Relied Fund Period 3 and 4Award Period: January 1, 2020 through December 31, 2022Type of Finding: Significant Deficiency in Internal Control over ComplianceCriteria or specific requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award requires compliance with reporting since the PRF amounts to be reported on a recipient?s Schedule ofExpenditure of Federal Awards are based on the PRF report.Condition: During our testing, we noted that Sunnyside Presbyterian Home?s internal controls over reporting were not operating effectively.Questioned costs: NoneContext: During our testing, it was noted that the CFO prepares and reviews the reporting submissions.Cause: One person is responsible for preparing and reviewing the portal submission.Effect: There is a possibility for human error within the portal submissions given there is no independent reviewer reviewing the submission.Recommendation: We recommend an independent reviewer review the submissions after they are prepared and prior to submitting.Views of responsible officials: There is no disagreement with the audit finding.