Finding 970087 (2023-001)

Significant Deficiency
Requirement
ABL
Questioned Costs
-
Year
2023
Accepted
2024-04-17

AI Summary

  • Core Issue: The Hospital lacks written policies and procedures for managing federal awards, which is a significant deficiency.
  • Impacted Requirements: This affects compliance with federal regulations for tracking and using federal funds.
  • Recommended Follow-Up: The Hospital should finalize and implement comprehensive policies and procedures to ensure compliance with federal requirements.

Finding Text

2023-001 Policies and Procedures for Federal Awards Federal Agency U.S. Department of Health and Human Services Federal Assistance Listing Number 93.498 – Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Criteria [ ] Compliance Finding [ X ] Significant Deficiency [ ] Material Weakness Recipients of federal awards should maintain written policies and procedures for the tracking and usage of federal awards. Condition The Hospital did not have written policies and procedures with all of the required elements for federal awards for the year ended October 31, 2023. Context This finding appears to be a systemic problem. Cause Management is still developing and implementing internal controls as of October 31, 2023. Effect There is a risk federal funds may be expended out of conformity with federal regulations and compliance requirements. Recommendation We recommend the Hospital write policies and procedures for the tracking and usage of federal awards that conform to federal regulations and compliance requirements. Views of responsible officials and planned corrective actions Management is in the process of writing policies and procedures to ensure appropriate tracking and usage of federal awards to ensure that federal regulations and compliance requirements are met.

Categories

Material Weakness Significant Deficiency Internal Control / Segregation of Duties

Other Findings in this Audit

  • 393645 2023-001
    Significant Deficiency
  • 393646 2023-002
    Material Weakness
  • 970088 2023-002
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
93.498 Provider Relief Fund $1.16M
93.940 Hiv Prevention Activities_health Department Based $258,376
93.301 Small Rural Hospital Improvement Grant Program $10,933