River Valley HealthNon-Profit

Grants affected by the findings and questioned costs described herein relate to Department of Health and Human Services Provider Relief Funds CFDA No. 93.498 for the grant period January 2020 through June 2021. 2021-01: Significant Deficiency in Internal Control Over Reporting Compliance Requirement Criteria or Specific Requirement ? As noted in Part 6 of the Compliance Supplement, an effective control to respond to risks of material noncompliance is to have a knowledgeable supervisor review and approve reports for completeness and accuracy, including comparison to source documentation and any reconciliations between source data and final reporting. Condition ? Regulations governing claimed lost revenues related to Provider Relief Funds have changed frequently over the grant period and require judgement to assess the types of revenues that are allowable. Although management prepared supporting documentation corresponding to amounts reported as lost revenues that was derived from the books and records of the Company, no one reviewed the supporting documentation prior to reporting the data. Cause ? The Company has a limited number of accounting and finance staff to handle a significant volume of grant reporting responsibilities, making full segregation of grant reporting duties challenging. Effect ? To prevent potential errors in interpretation of underlying regulations or accumulation of supporting data, the Company should have identified another knowledgeable person to review the supporting documentation prior to reporting the information. Recommendation ? We recommend Cherokee Health Systems specifically identify the preparer and reviewer for each grant report submitted and consider engaging knowledgeable outside advisors if internal resources are limited. Management Response ? See Corrective Action Plan section of the Summary Schedule of Prior Year Audit Findings and Corrective Action Plan.

GSA_MIGRATION