FAC Explorer

Finding 638057 (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.

Categories

Reporting Significant Deficiency Internal Control / Segregation of Duties

Other Findings in this Audit

  • 61615 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