CAMC HEALTH SYSTEM INC. AND SUBSIDIARIES

Criteria?In accordance with the Uniform Guidance, management is responsible for the preparation of the Schedule of Expenditures of Federal Awards (?SEFA?). This includes identifying all expenditures by grant for any given fiscal year. Conditions and Cause?Programs and related expenditures related to fiscal year 2020 were improperly excluded from the 2020 SEFA. The error resulted when the respective department failed to identify and record expenditures related to certain programs in a timely manner. Perspective?A number of programs reported on the SEFA were not originally included in the SEFA. The System corrected the error by adding these expenditures into the 2020 SEFA and performed a completeness check to ensure all grants were properly included. Questioned Costs?None Effect?Federal programs may be inaccurately stated in the SEFA. This could impact the assessment of major programs in any given year and could potentially affect compliance of the period of availability requirements for grants. Recommendation?Continue to work with departments through various means (communications, trainings, and policy revisions) to ensure that accurate data, on an accrual basis, is communicated to the CAMC Health Education and Research Institute (the ?Institute?) on a timely basis. View of Responsible Officials and Status?See corrective action plan.

Corrective Action- The System will ensure controls around the completeness of the schedules, including appropriate communication between departments in order to capture all grant expenditures, are implemented and operating effectively. Expected Completion Date- Completed in November 2021