Finding 978121 (2020-006)

Material Weakness
Requirement
C
Questioned Costs
-
Year
2020
Accepted
2024-06-24
Audit: 309626
Organization: Island Health, Inc. (MA)
Auditor: Cohnreznick LLP

AI Summary

  • Core Issue: Drawdowns lacked proper management review and approval.
  • Impacted Requirements: Compliance with federal payment management controls under §200.305 and 2 CFR 200.302 and 200.303.
  • Recommended Follow-Up: Establish written procedures for reviewing all drawdowns to ensure accuracy and documentation of approvals.

Finding Text

Grantor: U.S. Department of Health and Human Services Federal Program Names: Health Center Program Cluster: Health Center Program (Community Health Centers, Migrant Health Centers, Health Care for the Homeless, and Public Housing Primary Care), COVID-19 Health Center Program (Community Health Centers, Migrant Health Centers, Health Care for the Homeless, and Public Housing Primary Care), Grants for New and Expanded Services under the Health Center Program CFDA Numbers: 93.224 and 93.527 Criteria In accordance with §200.305, Federal payment, Grantees and subgrantees that receive grant funds are responsible for maintaining controls regarding the management of Federal program funds under the Uniform Guidance in 2 CFR 200.302 and 200.303. Condition The Center's drawdowns did not illustrate review and approval by management. Cause The Center did not have adequate controls to ensure drawdowns were properly approved and such approval is documented. Effect The condition may lead to inaccurate or improper drawdowns. Questioned Costs None. Context We selected 6 drawdowns to test controls over cash management. We noted there was no formal approval or evidence of review for these drawdowns. Identification of Repeat Finding Not a repeat finding. Recommendation The Center should develop written procedures to review all drawdowns that occur in order to ensure accuracy. Views of Responsible Officials Management and the Board of Directors agree with the finding and will implement additional controls to ensure there is formal evidence of review being performed.

Categories

Cash Management HUD Housing Programs

Other Findings in this Audit

  • 401666 2020-003
    Material Weakness
  • 401667 2020-003
    Material Weakness
  • 401668 2020-003
    Material Weakness
  • 401669 2020-003
    Material Weakness
  • 401670 2020-004
    Material Weakness
  • 401671 2020-004
    Material Weakness
  • 401672 2020-004
    Material Weakness
  • 401673 2020-004
    Material Weakness
  • 401674 2020-005
    Material Weakness
  • 401675 2020-005
    Material Weakness
  • 401676 2020-005
    Material Weakness
  • 401677 2020-005
    Material Weakness
  • 401678 2020-006
    Material Weakness
  • 401679 2020-006
    Material Weakness
  • 401680 2020-006
    Material Weakness
  • 401681 2020-006
    Material Weakness
  • 401682 2020-007
    Material Weakness
  • 401683 2020-007
    Material Weakness
  • 401684 2020-007
    Material Weakness
  • 401685 2020-007
    Material Weakness
  • 978108 2020-003
    Material Weakness
  • 978109 2020-003
    Material Weakness
  • 978110 2020-003
    Material Weakness
  • 978111 2020-003
    Material Weakness
  • 978112 2020-004
    Material Weakness
  • 978113 2020-004
    Material Weakness
  • 978114 2020-004
    Material Weakness
  • 978115 2020-004
    Material Weakness
  • 978116 2020-005
    Material Weakness
  • 978117 2020-005
    Material Weakness
  • 978118 2020-005
    Material Weakness
  • 978119 2020-005
    Material Weakness
  • 978120 2020-006
    Material Weakness
  • 978122 2020-006
    Material Weakness
  • 978123 2020-006
    Material Weakness
  • 978124 2020-007
    Material Weakness
  • 978125 2020-007
    Material Weakness
  • 978126 2020-007
    Material Weakness
  • 978127 2020-007
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
93.224 Consolidated Health Centers (community Health Centers, Migrant Health Centers, Health Care for the Homeless, and Public Housing Primary Care) $60,009
93.461 Covid-19 Testing for the Uninsured $2,234
93.074 Hospital Preparedness Program (hpp) and Public Health Emergency Preparedness (phep) Aligned Cooperative Agreements $2,000
93.527 Affordable Care Act (aca) Grants for New and Expanded Services Under the Health Center Program $1,600