PARK HOSPITAL DISTRICT DBA ESTES PARK HEALTHLocal Government

Department of Health and Human Services Federal Financial Assistance Listing/CFDA #93.498 COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Applicable Federal Award Number and Year ? Period 1 TIN #840601621 Reporting Significant Deficiency in Internal Control over Compliance Criteria: 2 CFR 200.303(a) establishes that the auditee must establish and maintain effective internal control over the federal award that provides assurance that the entity is managing the federal award in compliance with federal statutes, regulations, and conditions of the federal award. Condition: The Medical Center?s special reports submitted to the Department of Health and Human Services for Period 1 and Period 2 were not reviewed and approved by a separate individual outside of the preparer. We noted no errors in testing. Cause: There was no documentation a separate review and approval of the Period 1 and Period 2 reports was completed prior to submission to the Department of Health and Human Services. Effect: Without a secondary review and approval, there is a possibility that ineligible expenditures may be claimed under the program and the report may not be accurately completed. Questioned Costs: None reported. Context/Sampling: Key line items were tested on the Period 1 and Period 2 special reports submitted to the Department of Health and Human Services. Repeat Finding from Prior Year: No Recommendation ? We recommend that management implement processes to ensure review and approval of future reports. Views of Responsible Officials ? Management agrees and will ensure future reports are reviewed by an individual separate from the preparer.