Finding 572221 (2023-004)

Significant Deficiency
Requirement
C
Questioned Costs
-
Year
2023
Accepted
2025-07-30
Audit: 363352
Auditor: McConnell Jones

AI Summary

  • Core Issue: Two out of four draw downs lacked complete and consistent support, with one being entirely unsubstantiated.
  • Impacted Requirements: Monthly draw downs must be supported accurately and timely, as per Health Resources & Services Administration guidelines.
  • Recommended Follow-Up: Implement a better filing system for draw down support and ensure all documentation is retained and organized.

Finding Text

Criteria: Monthly, the District is required to request funds in the form of a draw down from Health Resources & Services Administration online. The District’s internal control structure should ensure that draw down support is complete, accurate, and made available in a timely and orderly manner. Condition: During the audit, it was identified that two of four draw downs were not supported completely and consistently. The February 2023 draw down support was completely unsubstantiated for the $366,785 requested and received. The November 2022 draw down was substantiated in support; however, approval for the draw down was not noted as being received. Cause: Previous leadership processes maintained a majority of their draw down support in paper files that were disorganized which created a difficulty in re-producing for substantiation. Effect: The draw down support for November 2022 and February 2023 was not complete. Recommendation: We recommend that the District retain all support in regards to draw downs and create a better filing system. Managements Response: The District has reviewed the Independent Auditor’s recommendation. The District’s new leadership is already in the process of improving the document support, retention, and filing system in order to alleviate missing documents.

Corrective Action Plan

Planned Corrective Action: We will ensure that all drawdown is supported by data directly from the financial system. We will also develop a drawdown checklist with approval workflow to ensure that there is adequate review and approval over the monthly drawdowns. Name of Contact Person: Ruth Cable, CFO Anticipated completion date: September 30, 2025

Categories

Cash Management Internal Control / Segregation of Duties

Other Findings in this Audit

  • 572213 2023-002
    Material Weakness
  • 572214 2023-002
    Material Weakness
  • 572215 2023-002
    Material Weakness
  • 572216 2023-002
    Material Weakness
  • 572217 2023-003
    Significant Deficiency
  • 572218 2023-003
    Significant Deficiency
  • 572219 2023-003
    Significant Deficiency
  • 572220 2023-003
    Significant Deficiency
  • 572222 2023-004
    Significant Deficiency
  • 572223 2023-004
    Significant Deficiency
  • 572224 2023-004
    Significant Deficiency
  • 1148655 2023-002
    Material Weakness
  • 1148656 2023-002
    Material Weakness
  • 1148657 2023-002
    Material Weakness
  • 1148658 2023-002
    Material Weakness
  • 1148659 2023-003
    Significant Deficiency
  • 1148660 2023-003
    Significant Deficiency
  • 1148661 2023-003
    Significant Deficiency
  • 1148662 2023-003
    Significant Deficiency
  • 1148663 2023-004
    Significant Deficiency
  • 1148664 2023-004
    Significant Deficiency
  • 1148665 2023-004
    Significant Deficiency
  • 1148666 2023-004
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
93.224 Consolidated Health Centers (community Health Centers, Migrant Health Centers, Health Care for the Homeless, and Public Housing Primary Care) $2.42M
10.557 Special Supplemental Nutrition Program for Women, Infants, and Children $1.08M
93.268 Immunization Cooperative Agreements $802,973
93.354 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $675,715
21.027 Coronavirus State and Local Fiscal Recovery Funds $376,864
93.977 Preventive Health Services_sexually Transmitted Diseases Control Grants $254,582
93.391 Activities to Support State, Tribal, Local and Territorial (stlt) Health Department Response to Public Health Or Healthcare Crises $242,087
66.472 Beach Monitoring and Notification Program Implementation Grants $132,301
93.991 Preventive Health and Health Services Block Grant $117,042
93.940 Hiv Prevention Activities_health Department Based $108,178
97.091 Homeland Security Biowatch Program $107,586
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $102,260
93.994 Maternal and Child Health Services Block Grant to the States $73,478
93.008 Medical Reserve Corps Small Grant Program $48,679
66.605 Performance Partnership Grants $47,692
93.116 Project Grants and Cooperative Agreements for Tuberculosis Control Programs $43,902
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $25,257
93.069 Public Health Emergency Preparedness $17,050
93.527 Affordable Care Act (aca) Grants for New and Expanded Services Under the Health Center Program $5,118
93.967 Cdc's Collaboration with Academia to Strengthen Public Health $3,775