FAC Explorer

Finding 500934 (2023-003)

Significant Deficiency Repeat Finding
Requirement
AB
Questioned Costs
-
Year
2023
Accepted
2024-09-30
Audit: 323235
Organization: Wabanaki Health and Wellness (ME)
Auditor: Wipfli LLP

AI Summary

  • Core Issue: There is a significant deficiency in internal control over compliance with major federal programs at Wabanaki Public Health and Wellness.
  • Impacted Requirements: This affects compliance with multiple federal awards related to substance abuse, public health, and biomedical research.
  • Recommended Follow-Up: Review and strengthen internal controls to ensure compliance with federal program requirements and mitigate risks.

Finding Text

Finding Number 2023-003: Represents a significant deficiency in internal control over compliance with Wabanaki Public Health and Wellness, NPC’s major federal programs. Questioned Costs: None Major Programs: AL#93.243 - Substance Abuse and Mental Health Services – Direct Award (DHHS) – Award numbers: 1H79SM087536-01, 1H79SM087590-01, 5H79SP081724-04, 5H79SP081724-05, 5H79SM082160-04, 5H79SM082160-05, 5H79SP082229-02, 5H79SP082229-03, 1H79SM088765-01, 1H79TI085542-01, H79TI086128-01 and CD9-23-4425 AL#93.738 – PPHF: Racial and Ethnic Approaches to Community Health Program financed solely by Public Prevention and Health Funds – Direct Award (DHHS) – Award number: 5 NU58DP006960-02-00 and 6 NU58DP006960-01-01 AL#93.772 - Tribal Public Health Capacity Building and Quality Improvement Umbrella Cooperative Agreement – Direct Award (DHHS) – Award numbers: 1 NU38TO000023-01-00, 6 NU38TO000023-01-01, 6 NU38OT000257-05-03 and 6 NU38OT000257C3 AL#93.788 – Opioid STR – Direct Award (DHHS) – Award numbers: 1H79TI083088-01, 5H79TI083088-02, 6H79TI085684-01M003 and CD9-23-4425 AL#93.859 – Biomedical Research and Research Training – Direct Award (DHHS) – Award numbers: 5S06GM142115-02 and 5S06GM142115-03

Corrective Action Plan

2023-003- Significant Deficiency - Segregation of Duties WPHW understands this finding and recognizes that corrections that were planned for FY23 were not able to be fully implemented. Our prior year corrective actions and business process were redesigned to work with our new financial management system, NetSuite. It was our plan to have the FY23 audit completed in both NetSuite and QuickBooks, and the NetSuite changes would have demonstrated our corrective action for the segregation of duties, since this was part of the software’s functionality. However, we encountered several issues with the implementation of the new system and WPHW decide to move away from NetSuite in May 2024. Since that time, we have fully committed to QuickBooks and have started engaging in systematic business process redesign of our financial system. WPHW has implemented the following process to ensure the separation of duties: 1) AR/AP Specialists and Accounting Specialists will have access to the accounting software and will not have any access to the bank accounts for entry of information. 2) Accountants, Accounting Manager and AR/AP Manager will have read-only access to the bank accounts and full access to the accounting software to verify and review day-to-day transactions. 3) The Director of Accounting will have full access to the bank and review only access to the accounting software to do the proper review process. 4) Tasks can be handed off between staff within each level, but to ensure appropriate separation of duties, task cannot cross levels With these implemented there will be clear separation of duties this will allow mitigating of procedures to be formed by somebody who has full access to both systems to help ensure that there is no cross between any possible chance of fraud and decrease risk of significant errors and/or misstated financial statements. Access for the Director of Accounting to make adjustments will be cut off by October 1, 2024, at which time the process will be fully implemented. With this process in place, we anticipate this issue being fully resolved in FY25.

Categories

Significant Deficiency Internal Control / Segregation of Duties

Other Findings in this Audit

  • 500932 2023-001
    Material Weakness Repeat
  • 500933 2023-002
    Material Weakness Repeat
  • 500935 2023-008
    Significant Deficiency
  • 500936 2023-001
    Material Weakness Repeat
  • 500937 2023-002
    Material Weakness Repeat
  • 500938 2023-003
    Significant Deficiency Repeat
  • 500939 2023-008
    Significant Deficiency
  • 500940 2023-001
    Material Weakness Repeat
  • 500941 2023-002
    Material Weakness Repeat
  • 500942 2023-003
    Significant Deficiency Repeat
  • 500943 2023-007
    Material Weakness Repeat
  • 500944 2023-008
    Significant Deficiency
  • 500945 2023-001
    Material Weakness Repeat
  • 500946 2023-002
    Material Weakness Repeat
  • 500947 2023-003
    Significant Deficiency Repeat
  • 500948 2023-008
    Significant Deficiency
  • 500949 2023-009
    Significant Deficiency
  • 500950 2023-001
    Material Weakness Repeat
  • 500951 2023-002
    Material Weakness Repeat
  • 500952 2023-003
    Significant Deficiency Repeat
  • 500953 2023-008
    Significant Deficiency
  • 500954 2023-009
    Significant Deficiency
  • 500955 2023-010
    Significant Deficiency
  • 500956 2023-006
    Significant Deficiency
  • 500957 2023-001
    Material Weakness Repeat
  • 500958 2023-002
    Material Weakness Repeat
  • 500959 2023-003
    Significant Deficiency Repeat
  • 500960 2023-008
    Significant Deficiency
  • 500961 2023-001
    Material Weakness Repeat
  • 500962 2023-002
    Material Weakness Repeat
  • 500963 2023-003
    Significant Deficiency Repeat
  • 500964 2023-008
    Significant Deficiency
  • 500965 2023-001
    Material Weakness Repeat
  • 500966 2023-002
    Material Weakness Repeat
  • 500967 2023-003
    Significant Deficiency Repeat
  • 500968 2023-007
    Material Weakness Repeat
  • 500969 2023-008
    Significant Deficiency
  • 500970 2023-001
    Material Weakness Repeat
  • 500971 2023-002
    Material Weakness Repeat
  • 500972 2023-003
    Significant Deficiency Repeat
  • 500973 2023-008
    Significant Deficiency
  • 500974 2023-009
    Significant Deficiency
  • 1077374 2023-001
    Material Weakness Repeat
  • 1077375 2023-002
    Material Weakness Repeat
  • 1077376 2023-003
    Significant Deficiency Repeat
  • 1077377 2023-008
    Significant Deficiency
  • 1077378 2023-001
    Material Weakness Repeat
  • 1077379 2023-002
    Material Weakness Repeat
  • 1077380 2023-003
    Significant Deficiency Repeat
  • 1077381 2023-008
    Significant Deficiency
  • 1077382 2023-001
    Material Weakness Repeat
  • 1077383 2023-002
    Material Weakness Repeat
  • 1077384 2023-003
    Significant Deficiency Repeat
  • 1077385 2023-007
    Material Weakness Repeat
  • 1077386 2023-008
    Significant Deficiency
  • 1077387 2023-001
    Material Weakness Repeat
  • 1077388 2023-002
    Material Weakness Repeat
  • 1077389 2023-003
    Significant Deficiency Repeat
  • 1077390 2023-008
    Significant Deficiency
  • 1077391 2023-009
    Significant Deficiency
  • 1077392 2023-001
    Material Weakness Repeat
  • 1077393 2023-002
    Material Weakness Repeat
  • 1077394 2023-003
    Significant Deficiency Repeat
  • 1077395 2023-008
    Significant Deficiency
  • 1077396 2023-009
    Significant Deficiency
  • 1077397 2023-010
    Significant Deficiency
  • 1077398 2023-006
    Significant Deficiency
  • 1077399 2023-001
    Material Weakness Repeat
  • 1077400 2023-002
    Material Weakness Repeat
  • 1077401 2023-003
    Significant Deficiency Repeat
  • 1077402 2023-008
    Significant Deficiency
  • 1077403 2023-001
    Material Weakness Repeat
  • 1077404 2023-002
    Material Weakness Repeat
  • 1077405 2023-003
    Significant Deficiency Repeat
  • 1077406 2023-008
    Significant Deficiency
  • 1077407 2023-001
    Material Weakness Repeat
  • 1077408 2023-002
    Material Weakness Repeat
  • 1077409 2023-003
    Significant Deficiency Repeat
  • 1077410 2023-007
    Material Weakness Repeat
  • 1077411 2023-008
    Significant Deficiency
  • 1077412 2023-001
    Material Weakness Repeat
  • 1077413 2023-002
    Material Weakness Repeat
  • 1077414 2023-003
    Significant Deficiency Repeat
  • 1077415 2023-008
    Significant Deficiency
  • 1077416 2023-009
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
93.859 Biomedical Research and Research Training $1.42M
93.772 Tribal Public Health Capacity Building and Quality Improvement Umbrella Cooperative Agreement $644,028
93.933 Demonstration Projects for Indian Health $513,651
93.872 Tribal Maternal, Infant, and Early Childhood Home Visiting $394,448
93.391 Activities to Support State, Tribal, Local and Territorial (stlt) Health Department Response to Public Health Or Healthcare Crises $264,082
93.493 Community Project Funding/congressionally Directed Spending ‐ Construction $243,060
93.738 Pphf: Racial and Ethnic Approaches to Community Health Program Financed Solely by Public Prevention and Health Funds $191,341
93.665 Emergency Grants to Address Mental and Substance Use Disorders During Covid-19 $177,747
93.762 A Comprehensive Approach to Good Health and Wellness in Indian County Ð Financed Solely by Prevention and Public Health $163,601
15.144 Indian Child Welfare Act_title II Grants $140,841
10.225 Community Food Projects $132,008
93.558 Temporary Assistance for Needy Families $100,070
21.027 Coronavirus State and Local Fiscal Recovery Funds $100,000
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $87,682
93.912 Rural Health Care Services Outreach, Rural Health Network Development and Small Health Care Provider Quality Improvement $85,832
66.306 Environmental Justice Collaborative Problem-Solving Cooperative Agreement Program $83,810
93.587 Promote the Survival and Continuing Vitality of Native American Languages $62,409
93.959 Block Grants for Prevention and Treatment of Substance Abuse $55,929
93.268 Immunization Cooperative Agreements $54,486
93.788 Opioid Str $52,890
93.958 Block Grants for Community Mental Health Services $47,549
93.011 National Organizations of State and Local Officials $40,523
15.032 Indian Economic Development $25,043
10.766 Community Facilities Loans and Grants $23,007
93.243 Substance Abuse and Mental Health Services_projects of Regional and National Significance $11,697
10.568 Emergency Food Assistance Program (administrative Costs) $10,554
93.270 Adult Viral Hepatitis Prevention and Control $10,341
93.940 Hiv Prevention Activities_health Department Based $9,665
93.977 Preventive Health Services_sexually Transmitted Diseases Control Grants $2,472