Finding 5617 (2023-004)

Material Weakness
Requirement
N
Questioned Costs
-
Year
2023
Accepted
2023-12-19
Audit: 7491
Auditor: Terry Horne CPA

AI Summary

  • Core Issue: Incorrect data was reported for the Provider Relief Fund, showing expenditures in the wrong period.
  • Impacted Requirements: This finding violates Uniform Guidance and Special Reporting criteria, affecting financial analysis by DHHS.
  • Recommended Follow-up: Develop a system to ensure accurate reporting to DHHS, with completion expected by December 31, 2023.

Finding Text

Material Weakness Finding: 2023-004 Reporting Federal Programs: Department of Health and Human Services Provider Relief Fund CFDA 93.498 Criteria: Uniform Guidance, Special Reporting Condition: The Provider Relief Fund report submitted to the U.S. Department of Health and Human Services (DHHS) for Phase 4 funding contained incorrect data The expenditures for the funding were reporting in periods prior to the year ended May 31, 2022, when the funds were expended during the year ended May 31, 2022. Cause: The exception resulted from errors in preparing the Provider Relief Fund special reporting. Effect: The DHHS reviews the Provider Relief Fund data for financial analysis for grant recipients. Errors in this data causes incorrect financial analysis results and distorted performance indicators. Questioned Costs: None reported. Context/Sampling: The finding appears to be a systemic issue. Repeat Finding from Prior Year: No Recommendation: It is recommended that a system should be developed to ensure that reporting submitted to the DHHS is accurately completed. Views of Responsible Officials: Management concurs. Efforts will be made to ensure that reporting submitted to the DHHS is accurately completed. Contact Person: Maurishka Williams, CFO Anticipated Date of Completion: December 31, 2023

Corrective Action Plan

In Finding 2023-004, it was reported that the Provider Relief Fund report submitted to DHHS for Phase 4 funding contained incorrect data. The expenditures of the funding were reported in periods prior to the year ended May 31, 2022 when the funds were expended during the year ended May 31, 2022. Management recognizes the importance of complying with federal reporting guidelines. In response to Finding 2023-004, efforts will be made to ensure that reporting submitted to the DHHS is accurately completed. This will be implemented by the Chief Financial Officer and completed by December 31, 2023.

Categories

HUD Housing Programs Material Weakness Reporting

Other Findings in this Audit

  • 5614 2023-003
    Material Weakness Repeat
  • 5615 2023-003
    Material Weakness Repeat
  • 5616 2023-003
    Material Weakness Repeat
  • 582056 2023-003
    Material Weakness Repeat
  • 582057 2023-003
    Material Weakness Repeat
  • 582058 2023-003
    Material Weakness Repeat
  • 582059 2023-004
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
10.766 Community Facilities Loans and Grants $2.42M
93.224 Consolidated Health Centers (community Health Centers, Migrant Health Centers, Health Care for the Homeless, and Public Housing Primary Care) $1.46M
93.498 Provider Relief Fund $477,948
93.527 Affordable Care Act (aca) Grants for New and Expanded Services Under the Health Center Program $149,350
93.918 Grants to Provide Outpatient Early Intervention Services with Respect to Hiv Disease $50,000
93.332 Cooperative Agreement to Support Navigators in Federally-Facilitated and State Partnership Marketplaces $48,675