Kirby Medical Center and SubsidiaryNon-Profit

Federal agency: U.S. Department of Health and Human Services Other Programs Federal program title: Provider Relief Funding CFDA Number: 93.498 Pass-Through Agency: N/A Pass-Through Number(s): N/A Award Period: Period 1 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: Surrounding allowable costs and activities, the Medical Center?s internal controls should be designed to assure all costs associated with the grants are allowable under the program. Condition: During our testing, we identified the Medical Center did not have internal controls in place to track specific employees performing covid related tasks in a clinic. Questioned costs: None Context: During our testing, it was noted that the Medical Center did not specifically track individual employees in a covid clinic. The associated costs did not tie to a specific employee or related wage amount, and was generalized based on the types of employees performing the services. Cause: The Medical Center was amidst a pandemic and due to the reporting requirements constantly changing, the time associated with these related expenses were compiled after the fact. Ultimately creating less detailed support of related costs. Effect: The auditor noted no instances of noncompliance with the provisions of associated payroll expenses claimed; however, the lack of internal controls over these compliance requirements provides an opportunity for noncompliance. Repeat Finding: N/A Recommendation: We recommend the Medical Center design controls to ensure that adequate support is being accumulated for all COVID related pay time spent. We recommend that pay codes be set up specifically for COVID related time so individual tracking of employees can be completed. Views of responsible officials: There is no disagreement with the audit finding.