FAC Explorer

Finding 967523 (2023-002)

Material Weakness
Requirement
P
Questioned Costs
-
Year
2023
Accepted
2024-04-01
Audit: 301691
Organization: Avera Health (SD)
Auditor: Eide Bailly LLP

AI Summary

  • Core Issue: There is a material weakness in internal controls over compliance related to the preparation of the consolidated schedule of expenditures for federal awards.
  • Impacted Requirements: Proper financial reporting controls were insufficient to prevent or detect misstatements in the Schedule for COVID-19 relief funds.
  • Recommended Follow-up: Strengthen controls around the preparation of the Schedule to ensure accurate reporting in the future.

Finding Text

Department of Health and Human Services Federal Financial Assistance Listing #93.498 COVID-19 Provider Relief Funds and American Rescue Plan (ARP) Rural Distribution Preparation of the Consolidated Schedule of Expenditures of Federal Awards Material Weakness in Internal Control over Compliance - Other Criteria: Proper controls over financial reporting include the ability to prepare the consolidated schedule of expenditures of federal awards (the Schedule) and the accompanying notes to the Schedule. Condition: Management prepared the Schedule for the year ended June 30, 2023. During the audit process, changes were proposed to increase the amount reported related to the COVID-19 Provider Relief Funds and American Rescue Plan (ARP) Rural Distribution program. Cause: Controls that were in place did not detect a misstatement to the Schedule. Effect: There is a reasonable possibility that misstatements to the Schedule may not be prevented and detected in a timely fashion. Questioned Costs: None reported. Context: Sampling was not used. Repeat Finding from Prior Year: No Recommendation: We recommend the Organization review and strengthen the controls surrounding the preparation of the Schedule. Views of Responsible Officials: Management agrees with the finding.

Categories

Reporting Material Weakness

Other Findings in this Audit

  • 391081 2023-002
    Material Weakness
  • 391082 2023-003
    Significant Deficiency
  • 391083 2023-004
    Significant Deficiency
  • 391084 2023-005
    Significant Deficiency
  • 391085 2023-005
    Significant Deficiency
  • 391086 2023-005
    Significant Deficiency
  • 391087 2023-005
    Significant Deficiency
  • 391088 2023-005
    Significant Deficiency
  • 391089 2023-005
    Significant Deficiency
  • 391090 2023-005
    Significant Deficiency
  • 391091 2023-005
    Significant Deficiency
  • 391092 2023-005
    Significant Deficiency
  • 391093 2023-005
    Significant Deficiency
  • 391094 2023-005
    Significant Deficiency
  • 391095 2023-005
    Significant Deficiency
  • 391096 2023-005
    Significant Deficiency
  • 391097 2023-005
    Significant Deficiency
  • 391098 2023-005
    Significant Deficiency
  • 391099 2023-006
    Significant Deficiency
  • 967524 2023-003
    Significant Deficiency
  • 967525 2023-004
    Significant Deficiency
  • 967526 2023-005
    Significant Deficiency
  • 967527 2023-005
    Significant Deficiency
  • 967528 2023-005
    Significant Deficiency
  • 967529 2023-005
    Significant Deficiency
  • 967530 2023-005
    Significant Deficiency
  • 967531 2023-005
    Significant Deficiency
  • 967532 2023-005
    Significant Deficiency
  • 967533 2023-005
    Significant Deficiency
  • 967534 2023-005
    Significant Deficiency
  • 967535 2023-005
    Significant Deficiency
  • 967536 2023-005
    Significant Deficiency
  • 967537 2023-005
    Significant Deficiency
  • 967538 2023-005
    Significant Deficiency
  • 967539 2023-005
    Significant Deficiency
  • 967540 2023-005
    Significant Deficiency
  • 967541 2023-006
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
93.498 Provider Relief Fund $39.98M
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $9.39M
93.697 Covid-19 Testing for Rural Health Clinics $2.10M
93.912 Rural Health Care Services Outreach, Rural Health Network Development and Small Health Care Provider Quality Improvement $1.40M
16.582 Crime Victim Assistance/discretionary Grants $1.28M
10.855 Distance Learning and Telemedicine Loans and Grants $860,254
93.279 Drug Abuse and Addiction Research Programs $498,726
93.393 Cancer Cause and Prevention Research $435,993
93.884 Grants for Primary Care Training and Enhancement $416,480
20.509 Formula Grants for Rural Areas and Tribal Transit Program $302,469
93.155 Rural Health Research Centers $293,589
16.589 Rural Domestic Violence, Dating Violence, Sexual Assault, and Stalking Assistance Program $245,812
93.211 Telehealth Programs $199,755
93.838 Lung Diseases Research $198,636
21.027 Coronavirus State and Local Fiscal Recovery Funds $185,714
93.395 Cancer Treatment Research $154,575
93.301 Small Rural Hospital Improvement Grant Program $117,099
93.359 Nurse Education, Practice Quality and Retention Grants $117,065
93.898 Cancer Prevention and Control Programs for State, Territorial and Tribal Organizations $93,480
93.865 Child Health and Human Development Extramural Research $58,504
93.136 Injury Prevention and Control Research and State and Community Based Programs $57,316
93.461 Covid-19 Testing for the Uninsured $50,423
16.575 Crime Victim Assistance $47,000
10.331 Food Insecurity Nutrition Incentive Grants Program $46,943
10.557 Special Supplemental Nutrition Program for Women, Infants, and Children $29,447
93.837 Cardiovascular Diseases Research $25,417
93.268 Immunization Cooperative Agreements $13,790
93.994 Maternal and Child Health Services Block Grant to the States $10,195
20.513 Enhanced Mobility of Seniors and Individuals with Disabilities $8,146
93.310 Trans-Nih Research Support $7,042
93.243 Substance Abuse and Mental Health Services_projects of Regional and National Significance $5,137
45.025 Promotion of the Arts_partnership Agreements $1,600
93.800 Organized Approaches to Increase Colorectal Cancer Screening $661
93.069 Public Health Emergency Preparedness $462