FAC Explorer

Finding 61615 (2022-001)

Significant Deficiency
Requirement
L
Questioned Costs
-
Year
2022
Accepted
2023-03-29
Audit: 56873
Organization: Health Department of Northwest Michigan (MI)
Auditor: Dennis Gartland & Niergarth

AI Summary

  • Core Issue: The Health Department misreported Provider Relief Fund usage by filing expenditures instead of lost revenues.
  • Impacted Requirements: Grantees must report accurately on the Provider Relief Fund portal for payments over $10,000, focusing on lost revenues.
  • Recommended Follow-Up: Ensure adherence to available guidance for accurate reporting in future submissions.

Finding Text

Finding 2022-001 Assistance Listing # 93.498 - Provider Relief Funds (PRF) and American Rescue Plan (ARP) Rural Distribution Reporting Significant Deficiency in Internal Control over Compliance Immaterial Noncompliance Criteria: Grantees are required to file a report on the Provider Relief Fund Reporting portal, if payments in excess of $10,000 were received. Reporting should be completed based on either loss of revenues or other PRF expenditures. Condition: The Health Department utilized PRF funds for lost revenues but filed the Period 2 PRF report showcasing expenditures rather than lost revenues as intended. Cause: Limited guidance was available to the Health Department at the time the Period 2 report was required to be filed. Effect: The Period 2 report was inadvertently completed utilizing expenditures rather than claiming lost revenues. Context: The Health Department incurred lost revenues equal to PRF funds received. Questioned Costs: None. Recommendation: Follow guidance available to correctly file reports within the portal.

Corrective Action Plan

Management's Response and Planned Corrective Action: The Health Department of Northwest Michigan will review and follow any instructions and guidance available in any instances we are required to file within the Provider Relief Funding Portal. Responsible Party for Corrective Action: Shannon Klownowski, Chief Financial and Administrative Officer Anticipated Completion Date: January 2023

Categories

Reporting Significant Deficiency Internal Control / Segregation of Duties

Other Findings in this Audit

  • 638057 2022-001
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
93.498 Provider Relief Fund $882,256
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $668,325
93.778 Medical Assistance Program $353,940
93.276 Drug-Free Communities Support Program Grants $145,871
93.235 Affordable Care Act (aca) Abstinence Education Program $135,761
93.354 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $131,094
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $126,596
93.994 Maternal and Child Health Services Block Grant to the States $114,529
10.557 Special Supplemental Nutrition Program for Women, Infants, and Children $107,716
93.959 Block Grants for Prevention and Treatment of Substance Abuse $105,218
93.991 Preventive Health and Health Services Block Grant $104,605
93.217 Family Planning_services $96,190
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $89,755
10.175 Farmers Market and Local Food Promotion Program (b) $76,569
93.898 Cancer Prevention and Control Programs for State, Territorial and Tribal Organizations $73,800
93.788 Opioid Str $68,442
93.889 National Bioterrorism Hospital Preparedness Program $30,407
93.436 Well-Integrated Screening and Evaluation for Women Across the Nation (wisewoman) $28,500
66.472 Beach Monitoring and Notification Program Implementation Grants $19,561
66.468 Capitalization Grants for Drinking Water State Revolving Funds $16,016
93.912 Rural Health Care Services Outreach, Rural Health Network Development and Small Health Care Provider Quality Improvement $11,625
93.268 Immunization Cooperative Agreements $9,917
10.575 Farm to School Grant Program $5,273
93.116 Project Grants and Cooperative Agreements for Tuberculosis Control Programs $2,327