Finding Text
Identification: 2 CFR 200.302 Financial Management; 93.498 United States Department of Health and Human Services, Provider Relief Fund (PRF) and American Rescue Plan Rural Distribution (ARPA); Material weaknesses/Activities Allowed or Unallowed, Allowable Cost/Cost Principle and Reporting Compliance Requirements There was inadequate internal controls in place over financial reporting related to revenue recognition and reconciling general ledger balances to supporting documentation which caused inadequate controls over compliance related to federal programs. See Financial Statement Findings 2023-001, 2023-002, and 2023-003 for a description of these deficiencies, including the views of responsible officials.