Finding Text
Finding Number 2022-001 Internal Controls over Activities Allowed or Unallowed and Allowable Costs/Cost Principles, Substance Abuse Prevention and Treatment Block Grant (SABG), ALN 93.959, October 1, 2021 through September 30, 2022 (Significant Deficiency).Statement of Condition:The Organization does not have adequate controls over user access to its electronic health records used for services funded by SABG.Questioned Costs:None.Criteria:The Organization must comply with activities allowed or unallowed and allowable costs/cost principles standards as set by the U.S. Department of Health and Human Services.Cause:The Organization did not adequately set controls over user access to its electronic health records.Effect:With the absence of adequate controls, the Organization could bill for services not allowed by the grant.Recommendation:We recommend the Organization make the necessary changes to ensure user access to its electronic health record is adequately documented and reviewed.Management Response:Management agrees with the finding. Procedures are being implemented to ensure a level of review over changes to the Organization?s electronic health records.