Finding 59307 (2022-002)

Significant Deficiency
Requirement
L
Questioned Costs
-
Year
2022
Accepted
2023-03-29

AI Summary

  • Core Issue: The Medical Center failed to document the review and approval of compliance and financial reports before submission to the Department of Health and Human Services.
  • Impacted Requirements: This violates 2 CFR 200.303(a), which mandates effective internal controls over federal awards.
  • Recommended Follow-Up: Enhance internal control policies to ensure formal documentation of review and approval is consistently obtained and retained.

Finding Text

2022-002 Department of Health and Human Services Federal Financial Assistance Listing/CFDA #93.332 Cooperative Agreement to Support Navigators in Federally-facilitated Exchanges Reporting Significant Deficiency in Internal Control Over Compliance Criteria: 2 CFR 200.303(a) establishes that the auditee must establish and maintain effective internal control over the federal award that provides assurance that the entity is managing the federal award in compliance with federal statutes, regulations, and conditions of the federal award. Condition: There was no evidence retained that the Medical Center?s compliance and financial reports submitted to the Department of Health and Human Services were reviewed and approved prior to submission. Cause: The Medical Center did not have an internal control policy in place to ensure documented review and approval of the compliance and financial reports. Effect: The lack of adequate policies governing review and approval increases the risk that employees participating in the federal awards administration may not be able to detect and correct noncompliance in a timely manner. Questioned Costs: None reported. Context: A nonstatistical sample of 13 out of 72 reports were selected for detail testing and did not include evidence of a review by someone other than the preparer. Repeat Finding from Prior Years: No Recommendation: We recommend that the Medical Center enhance internal control policies to ensure that formal documentation of review and approval is obtained and retained. Views of Responsible Officials: Management agrees with the finding.

Corrective Action Plan

Finding 2022-002 Federal Agency Name: Department of Health and Human Services Program Name: Cooperative Agreement to Support Navigators in Federally-facilitated Exchanges Federal Financial Assistance Listing/CFDA #93.332 Finding Summary: There was no evidence retained that the Medical Center?s compliance and financial reports submitted to the Department of Health and Human Services were reviewed and approved prior to submission. Responsible Individuals: Lead Navigator ? Dasa Robertson Program Director ? Jason Mincer Corrective Action Plan: One step will be added to the current plan: Existing steps: 1. Weekly, individual Enroll Wyoming Navigators input required information (meetings with consumers, partners, tabling events, presentations, and marketing numbers) into the reporting spreadsheet. 2. Lead Navigator, Dasa Robertson, verifies the information input by Navigators is accurate, follows the reporting guidelines from the Department of Health and Human Services and works with the Navigators to change any info that needs adjusted. Once this is completed, she performs a final review and approves the information. 3. Lead Navigator, Dasa Robertson, uploads the information from the reporting spreadsheet into the online forms in the federal HIOS system, so that the Department of Health and Human Services can access this information. New Step: ? Prior Step 3, Program Director, Jason Mincer will review and approve the data input into the reporting spreadsheet by Navigators and the Lead Navigator. If red flags (high or low values) are identified, he will reach out to the Navigator for clarification and needed adjustments will be made. As a portion of his weekly meeting with each staff person the Program Director will familiarize himself with the projects each person is working on to assure prepare for review and approval. Once deemed satisfactory, the Program Director will electronically initial in the reporting spreadsheet to denote review and approval for submission. ? Once approved by the Program Director, the Lead Navigator will submit the information to the Department of Health and Human Services through HIOS. ? The same process will be used to review monthly, quarterly, and annual reports aggregated and submitted to HIOS. Anticipated Completion Date: The new process will begin with the filling of the weekly reports on 3/31/23.

Categories

Reporting Significant Deficiency Internal Control / Segregation of Duties

Other Findings in this Audit

  • 59306 2022-001
    Significant Deficiency
  • 635748 2022-001
    Significant Deficiency
  • 635749 2022-002
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
93.498 Provider Relief Fund $4.33M
93.461 Covid-19 Testing for the Uninsured $2.88M
93.332 Cooperative Agreement to Support Navigators in Federally-Facilitated and State Partnership Marketplaces $951,063
10.557 Special Supplemental Nutrition Program for Women, Infants, and Children $369,465
16.575 Crime Victim Assistance $203,632
16.838 Comprehensive Opioid Abuse Site-Based Program $168,352
93.959 Block Grants for Prevention and Treatment of Substance Abuse $158,463
32.006 Covid-19 Telehealth Program $109,859
93.243 Substance Abuse and Mental Health Services_projects of Regional and National Significance $96,725
93.788 Opioid Str $83,388
93.387 National and State Tobacco Control Program (b) $16,924
93.969 Pphf Geriatric Education Centers $13,126
93.516 Affordable Care Act (aca) Public Health Training Centers Program $10,000