FAC Explorer

Finding 996896 (2022-005)

Significant Deficiency
Requirement
L
Questioned Costs
-
Year
2022
Accepted
2023-06-14
Audit: 312261
Organization: Lutheran Community Services Northwest (WA)
Auditor: Clark Nuber P S

AI Summary

  • Core Issue: There was a significant error in reporting lost revenues due to clerical mistakes in data aggregation for the Provider Relief Fund.
  • Impacted Requirements: Internal controls over compliance for accurate financial reporting were inadequate, leading to discrepancies between reported and actual lost revenues.
  • Recommended Follow-Up: Implement stronger internal controls to ensure reported amounts align with underlying financial records.

Finding Text

Finding 2022-005Significant deficiency in internal controls over compliance for reporting.Federal Agency: Department of Health and Human ServicesProgram Title: Provider Relief Fund and American Rescue Plan (ARP) Rural DistributionAssistance Listing Number: 93.498Award Number: N/AAward Period: 1/1/20 - 12/31/21CriteriaThe Provider Relief Reporting should be supported by records that accurately accumulate and summarize the data.Condition/Context for EvaluationDue to a clerical error made when aggregating data for reporting into the Provider Relief Fund (PRF) reporting portal theamounts entered for the 3rd and 4th quarter 2019 actual amounts included in the calculation of lost revenues attributable tocoronavirus per the report were mistakenly reporting the actual 1st and 2nd quarter revenue for calendar year 2020. Inaddition, the 2nd quarter of 2021 was reported with revenue of $166,978 less than what was calculated from the supportingfinancial records.Effect or Potential EffectThe Organization inaccurately reported the amount of lost revenues. Actual Cumulative Lost Revenues for the reportingperiod was $3,340,736 compared to a reported amount of $5,556,375. Lost revenues remained in excess of the total awardamount of $438,460. Questioned CostsN/ACauseThere were not adequate controls in place to ensure that the information aggregated from the Organizations financialreports were properly input into the reporting portal.Repeat FindingNot applicable.RecommendationWe recommend that the Organization develops further internal controls to ensure that all amounts reported agree to theunderlying systems information.Views of Responsible Officials of AuditeeManagement agrees with the finding and has provided the accompanying corrective action plan.

Categories

Reporting Significant Deficiency Internal Control / Segregation of Duties

Other Findings in this Audit

  • 420450 2022-002
    Significant Deficiency Repeat
  • 420451 2022-002
    Significant Deficiency Repeat
  • 420452 2022-002
    Significant Deficiency Repeat
  • 420453 2022-002
    Significant Deficiency Repeat
  • 420454 2022-005
    Significant Deficiency
  • 420455 2022-002
    Significant Deficiency Repeat
  • 420456 2022-002
    Significant Deficiency Repeat
  • 420457 2022-002
    Significant Deficiency Repeat
  • 420458 2022-002
    Significant Deficiency Repeat
  • 420459 2022-002
    Significant Deficiency Repeat
  • 420460 2022-002
    Significant Deficiency Repeat
  • 420461 2022-002
    Significant Deficiency Repeat
  • 420462 2022-002
    Significant Deficiency Repeat
  • 420463 2022-002
    Significant Deficiency Repeat
  • 420464 2022-002
    Significant Deficiency Repeat
  • 420465 2022-002
    Significant Deficiency Repeat
  • 420466 2022-002
    Significant Deficiency Repeat
  • 420467 2022-002
    Significant Deficiency Repeat
  • 420468 2022-002
    Significant Deficiency Repeat
  • 420469 2022-002
    Significant Deficiency Repeat
  • 420470 2022-002
    Significant Deficiency Repeat
  • 420471 2022-003
    Material Weakness
  • 420472 2022-003
    Material Weakness
  • 420473 2022-003
    Material Weakness
  • 420474 2022-003
    Material Weakness
  • 420475 2022-002
    Significant Deficiency Repeat
  • 420476 2022-002
    Significant Deficiency Repeat
  • 420477 2022-002
    Significant Deficiency Repeat
  • 420478 2022-002
    Significant Deficiency Repeat
  • 420479 2022-002
    Significant Deficiency Repeat
  • 420480 2022-003
    Material Weakness
  • 420481 2022-003
    Material Weakness
  • 420482 2022-006
    Significant Deficiency
  • 420483 2022-006
    Significant Deficiency
  • 420484 2022-002
    Significant Deficiency Repeat
  • 420485 2022-002
    Significant Deficiency Repeat
  • 420486 2022-002
    Significant Deficiency Repeat
  • 420487 2022-002
    Significant Deficiency Repeat
  • 420488 2022-002
    Significant Deficiency Repeat
  • 420489 2022-002
    Significant Deficiency Repeat
  • 420490 2022-002
    Significant Deficiency Repeat
  • 420491 2022-002
    Significant Deficiency Repeat
  • 420492 2022-002
    Significant Deficiency Repeat
  • 420493 2022-002
    Significant Deficiency Repeat
  • 420494 2022-002
    Significant Deficiency Repeat
  • 420495 2022-002
    Significant Deficiency Repeat
  • 420496 2022-002
    Significant Deficiency Repeat
  • 420497 2022-002
    Significant Deficiency Repeat
  • 420498 2022-002
    Significant Deficiency Repeat
  • 420499 2022-002
    Significant Deficiency Repeat
  • 420500 2022-002
    Significant Deficiency Repeat
  • 420501 2022-004
    Significant Deficiency
  • 420502 2022-004
    Significant Deficiency
  • 420503 2022-004
    Significant Deficiency
  • 996892 2022-002
    Significant Deficiency Repeat
  • 996893 2022-002
    Significant Deficiency Repeat
  • 996894 2022-002
    Significant Deficiency Repeat
  • 996895 2022-002
    Significant Deficiency Repeat
  • 996897 2022-002
    Significant Deficiency Repeat
  • 996898 2022-002
    Significant Deficiency Repeat
  • 996899 2022-002
    Significant Deficiency Repeat
  • 996900 2022-002
    Significant Deficiency Repeat
  • 996901 2022-002
    Significant Deficiency Repeat
  • 996902 2022-002
    Significant Deficiency Repeat
  • 996903 2022-002
    Significant Deficiency Repeat
  • 996904 2022-002
    Significant Deficiency Repeat
  • 996905 2022-002
    Significant Deficiency Repeat
  • 996906 2022-002
    Significant Deficiency Repeat
  • 996907 2022-002
    Significant Deficiency Repeat
  • 996908 2022-002
    Significant Deficiency Repeat
  • 996909 2022-002
    Significant Deficiency Repeat
  • 996910 2022-002
    Significant Deficiency Repeat
  • 996911 2022-002
    Significant Deficiency Repeat
  • 996912 2022-002
    Significant Deficiency Repeat
  • 996913 2022-003
    Material Weakness
  • 996914 2022-003
    Material Weakness
  • 996915 2022-003
    Material Weakness
  • 996916 2022-003
    Material Weakness
  • 996917 2022-002
    Significant Deficiency Repeat
  • 996918 2022-002
    Significant Deficiency Repeat
  • 996919 2022-002
    Significant Deficiency Repeat
  • 996920 2022-002
    Significant Deficiency Repeat
  • 996921 2022-002
    Significant Deficiency Repeat
  • 996922 2022-003
    Material Weakness
  • 996923 2022-003
    Material Weakness
  • 996924 2022-006
    Significant Deficiency
  • 996925 2022-006
    Significant Deficiency
  • 996926 2022-002
    Significant Deficiency Repeat
  • 996927 2022-002
    Significant Deficiency Repeat
  • 996928 2022-002
    Significant Deficiency Repeat
  • 996929 2022-002
    Significant Deficiency Repeat
  • 996930 2022-002
    Significant Deficiency Repeat
  • 996931 2022-002
    Significant Deficiency Repeat
  • 996932 2022-002
    Significant Deficiency Repeat
  • 996933 2022-002
    Significant Deficiency Repeat
  • 996934 2022-002
    Significant Deficiency Repeat
  • 996935 2022-002
    Significant Deficiency Repeat
  • 996936 2022-002
    Significant Deficiency Repeat
  • 996937 2022-002
    Significant Deficiency Repeat
  • 996938 2022-002
    Significant Deficiency Repeat
  • 996939 2022-002
    Significant Deficiency Repeat
  • 996940 2022-002
    Significant Deficiency Repeat
  • 996941 2022-002
    Significant Deficiency Repeat
  • 996942 2022-002
    Significant Deficiency Repeat
  • 996943 2022-004
    Significant Deficiency
  • 996944 2022-004
    Significant Deficiency
  • 996945 2022-004
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
19.510 U.s. Refugee Admissions Program $1.52M
14.239 Home Investment Partnerships Program $1.46M
21.027 Coronavirus State and Local Fiscal Recovery Funds $572,359
93.498 Provider Relief Fund $438,460
93.604 Assistance for Torture Victims $384,770
97.010 Citizenship Education and Training $308,656
93.576 Refugee and Entrant Assistance_discretionary Grants $189,016
94.002 Retired and Senior Volunteer Program $187,729
93.676 Unaccompanied Alien Children Program $186,109
94.016 Senior Companion Program $185,642
14.218 Community Development Block Grants/entitlement Grants $170,782
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $157,980
14.267 Continuum of Care Program $120,946
16.017 Sexual Assault Services Formula Program $88,287
93.732 Mental and Behavioral Health Education and Training Grants $86,900
93.914 Hiv Emergency Relief Project Grants $85,988
93.667 Social Services Block Grant $60,439
93.870 Maternal, Infant and Early Childhood Home Visiting Grant $53,695
14.231 Emergency Solutions Grant Program $45,000
16.575 Crime Victim Assistance $30,369
16.588 Violence Against Women Formula Grants $24,132
93.011 National Organizations of State and Local Officials $22,996
14.241 Housing Opportunities for Persons with Aids $7,148
21.019 Coronavirus Relief Fund $4,988
93.497 Family Violence Prevention and Services/ Sexual Assault/rape Crisis Services and Supports $4,135