Finding 485140 (2023-001)

Material Weakness Repeat Finding
Requirement
L
Questioned Costs
-
Year
2023
Accepted
2024-08-27

AI Summary

  • Core Issue: Management acknowledges that the methodology for calculating lost revenue has changed due to shifting guidance during the pandemic.
  • Impacted Requirements: Ongoing updates from federal agencies have led to inconsistencies in reporting practices.
  • Recommended Follow-Up: Ensure that procedures for reviewing and understanding the latest guidance are consistently followed before finalizing reports.

Finding Text

Management agrees that the lost revenue methodology changed between periods in response to changing guidance. Due to the evolving nature of the pandemic environment, it has been common for federal agencies to update, change, or delete their specific guidance over time. Management has implemented procedures to ensure that the most recent guidance is reviewed and understood and that information used in preparing reports is reviewed prior to reporting.

Corrective Action Plan

Position(s) of Agency Personnel taking correction action: Board Chairman

Categories

Reporting

Other Findings in this Audit

  • 1061582 2023-001
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
93.498 Provider Relief Fund $5.22M