FAC Explorer

Finding 553801 (2021-001)

Significant Deficiency
Requirement
L
Questioned Costs
-
Year
2021
Accepted
2025-04-02
Audit: 352433
Organization: Niagara Area Management Corporation (NY)
Auditor: Lumsden & McCormick LLP

AI Summary

  • Core Issue: Lack of documentation and review for HRSA PRF Portal expenditures.
  • Impacted Requirements: Internal controls over reporting and documentation retention were not met.
  • Recommended Follow-Up: Ensure all supporting documents are retained and review processes are documented for future submissions.

Finding Text

Criteria: NAMC should have sufficient internal control over Health Resources and Services Administration (HRSA) PRF Portal reporting. Condition: Documentation was not maintained to support the HRSA PRF Portal reported expenditures and there was not evidence of review and approval of the HRSA PRF Portal submission. Cause: All supporting documentation was not maintained in line with retention requirements and evidence of review and approval was not documented. Effect: HRSA PRF Portal reporting may be inaccurate. Questioned Costs: None Auditors’ Recommendation: We recommend management retain supporting documentation in line with retention requirements and maintain evidence of review and approval of HRSA PRF Portal reporting. Views of Responsible Officials: Management agrees with the recommendation and will retain supporting documentation in line with retention requirements maintain evidence of review and approval on future HRSA PRF Portal reporting submissions.

Corrective Action Plan

Niagara Area Management Corporation has created a policy to ensure grant submissions will be reviewed by the department manager submitting for the grant, and the Chief Financial Officer to ensure that proper documentation is maintained, and that evidence and approval is documented. In regards to the Provider Relief Fund and American Rescue Plan, the grant was a one-time submission, so the finding cannot be repeated.

Categories

Reporting Internal Control / Segregation of Duties

Other Findings in this Audit

Programs in Audit

ALN Program Name Expenditures
93.498 Provider Relief Fund and American Rescue Plan (arp) Rural Distribution $14.22M
16.575 Crime Victim Assistance $258,739
93.332 Cooperative Agreement to Support Navigators in Federally-Facilitated Exchanges $212,636
93.778 Medical Assistance Program $127,422
10.558 Child and Adult Care Food Program $14,191