MARICOPA COUNTY SPECIAL HEALTH CARE DISTRICT

Finding 2022-001: Internal control deficiency and noncompliance over amounts reported in the Schedule of Expenditures of Federal Awards (SEFA). Identification of the federal program: Assistance Listing Number 93.498: ? COVID-19 ? Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution ? U.S. Department of Health and Human Services ? Federal award identification number ? Not Applicable ? Federal award year ? Period 2: January 1, 2020 to December 31, 2021 Criteria or specific requirement (including statutory, regulatory or other citation): Title 2, Subtitle A Chapter II Part 200 Subpart D 200.303 Internal controls, states: ?The non-Federal entity must: (a) Establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, an…

Corrective action: Finding 2022-001: Grant Program/ALN #: Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution/ALN # 93.498 Federal Agency/Pass-Through Entity: U.S. Department of Health and Human Services Federal Award ID#: Not applicable Name of Contract Person: Lito Landas, Controller Management Response: An additional review process of the Schedule of Expenditures of Federal Awards (SEFA) will be implemented to be performed by both the Vice President of Financial Services and the Chief Financial Officer to ensure the SEFA contains complete and accurate reporting of expenditures, and to ensure that applicable guidance is reviewed prior to its finalization. Proposed Completion Date: Octo…

Finding 2022-002: Internal control deficiency and noncompliance over program income requirements. Identification of the federal program: Assistance Listing Number 93.918: ? Grants to Provide Outpatient Early Intervention Services with Respect to HIV Disease ? COVID-19 ? Grants to Provide Outpatient Early Intervention Services with Respect to HIV Disease ? U.S. Department of Health and Human Services ? Federal award identification numbers and award years: o 5 H76HA00151-31-00 ? January 1, 2018 to December 31, 2021 o 6 H76HA00151-31-01 ? January 1, 2018 to December 31, 2021 o 2 H76HA00151-32-00 ? January 1, 2022 to December 31, 2024 o 6 H76HA00151-32-01 ? January 1, 2022 to December 31, 2024 Criteria or specific requirement (including statutory, regulatory or other citation): Title 2, Subtitle A Chapter II Part 200 Subpart D 200.303 Internal controls states: ?the non-Federal entity mu…

Corrective action: Finding 2022-002: Grant Program/ALN #: Grants to Provide Outpatient Early Intervention Services with Respect to HIV Disease/ALN # 93.918 Federal Agency/Pass-Through Entity: U.S. Department of Health and Human Services Federal Award ID#: 5H76HA00151-31-00; 6H76HA00151-31-01; 2H76HA00151-32-00; 6H76HA00151-32-01 Name of Contract Person: Lito Landas, Controller Management Response: The Ryan White Part C program project period ended December 31, 2021 and a new project period started January 1, 2022 with the first federal financial report due in April 2023. Starting with the new program year, Valleywise Health management will develop and implement internal controls to ensure that program incom…

Finding 2022-003: Internal control deficiency and noncompliance over small purchase procurement requirements. Identification of the federal program: Assistance Listing Number 93.918: ? Grants to Provide Outpatient Early Intervention Services with Respect to HIV Disease ? COVID-19 ? Grants to Provide Outpatient Early Intervention Services with Respect to HIV Disease ? U.S. Department of Health and Human Services ? Federal award identification numbers and award years: o 5 H76HA00151-31-00 ? January 1, 2018 to December 31, 2021 o 6 H76HA00151-31-01 ? January 1, 2018 to December 31, 2021 o 2 H76HA00151-32-00 ? January 1, 2022 to December 31, 2024 o 6 H76HA00151-32-01 ? January 1, 2022 to December 31, 2024 Criteria or specific requirement (including statutory, regulatory or other citation): Title 2, Subtitle A Chapter II Part 200 Subpart D 200.303 Internal controls states: ?The non-Feder…

Corrective action: Finding 2022-003: Grant Program/ALN #: Grants to Provide Outpatient Early Intervention Services with Respect to HIV Disease/ALN # 93.918 Federal Agency/Pass-Through Entity: U.S. Department of Health and Human Services Federal Award ID#: 5H76HA00151-31-00; 6H76HA00151-31-01; 2H76HA00151-32-00; 6H76HA00151-32-01 Name of Contract Person: Lito Landas, Controller, Paul Dereadt, VP Supply Chain Management Response: Valleywise Health management will develop and implement additional layer of review regarding vendor selection and pricing quote for supplies and services to ensure compliance with federal guidelines on expenditures. Proposed Completion Date: March 31, 2023

Finding 2021-001: Noncompliance over Activities Allowed or Unallowed, Allowable Costs/Cost Principles, and Eligibility. Information on the federal program: Assistance Listing Number 93.461: ? COVID-19 ? HRSA COVID-19 Claims Reimbursement for the Uninsured Program and the COVID-19 Coverage Assistance Fund ? U.S. Department of Health and Human Services ? Federal award identification number ? Not Applicable ? Federal award year ? February 4, 2020 and after Criteria or specific requirement (including statutory, regulatory or other citation): The terms and conditions of the award require the following: ? Required health services as described in the terms and conditions for uninsured individuals: ? Reimbursement of payment for COVID-19 testing and testing-related items for individuals who do not have coverage at the time the services were rendered; ? Reimbursement of payments for COVID-1…

Corrective action: Finding 2021-001: Grant Program/ALN #: COVID-19 ? HRSA COVID-19 Claims Reimbursement for the Uninsured Program and the COVID-19 Coverage Assistance Fund/ALN # 93.461 Federal Agency/Pass-Through Entity: U.S. Department of Health and Human Services Federal Award ID#: Not applicable Name of Contact Person: Lito Landas, Controller Management Response A refund check has been submitted to Health Resources & Services Administration (HRSA) on September 16th, 2022, for $123.35 for the account identified. All accounts submitted under the HRSA COVID-19 Claims Reimbursement for the Uninsured Program will be processed through an eligibility coverage review to revalidate the uninsured status o…

Finding 2021-002: Internal control deficiency and noncompliance over amounts reported in the Schedule of Expenditures of Federal Awards (SEFA). Identification of the federal program: Assistance Listing Number 93.498: ? COVID-19 ? Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution ? U.S. Department of Health and Human Services ? Federal award identification number ? Not Applicable ? Federal award year ? Period 1: January 1, 2020 to June 30, 2021 Criteria or specific requirement (including statutory, regulatory or other citation): Title 2, Subtitle A Chapter II Part 200 Subpart D 200.303 Internal controls, states: ?The non-Federal entity must: (a) Establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and t…

Corrective action: Finding 2021-002: Grant Program/ALN #: Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution/ALN # 93.498 Federal Agency/Pass-Through Entity: U.S. Department of Health and Human Services Federal Award ID#: Not applicable Name of Contact Person: Lito Landas, Controller Management Response An additional review process will be implemented of the Schedule of Expenditures of Federal Awards (SEFA) to be performed by both the Vice President of Financial Services and the Chief Financial Officer to ensure the SEFA contains complete and accurate reporting of payments and expenditures, and applicable guidance is reviewed prior to its finalization. Proposed Completion Date: …

Finding 2021-003: Internal control deficiency and noncompliance over the calculation of lost revenues attributable to Coronavirus. Identification of the federal program: Assistance Listing Number 93.498: ? COVID-19 ? Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution ? U.S. Department of Health and Human Services ? Federal award identification number ? Not Applicable ? Federal award year ? Period 1: January 1, 2020 to June 30, 2021 Criteria or specific requirement (including statutory, regulatory or other citation): Title 2, Subtitle A Chapter II Part 200 Subpart D 200.303 Internal controls states: ?The non-Federal entity must: (a) Establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and c…

Corrective action: Finding 2021-003: Grant Program/ALN #: Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution/ALN # 93.498 Federal Agency/Pass-Through Entity: U.S. Department of Health and Human Services Federal Award ID#: Not applicable Name of Contact Person: Lito Landas, Controller Management Response An additional layer of review will be performed by both the Vice President of Financial Services and Chief Financial Officer to ensure the calculation of lost revenues attributable to Coronavirus is reported correctly in future submissions through the Portal. Proposed Completion Date: March 31, 2023.

Finding 2021-004: Internal control deficiency and noncompliance over program income requirements. Identification of the federal program: Assistance Listing Number 93.918: ? Grants to Provide Outpatient Early Intervention Services with Respect to HIV Disease ? COVID-19 ? Grants to Provide Outpatient Early Intervention Services with Respect to HIV Disease ? U.S. Department of Health and Human Services ? Federal award identification numbers and award years: o 6 H76HA00151-30-02 ? January 1, 2020 to December 31, 2020 o 5 H76HA00151-31-00 ? January 1, 2021 to December 31, 2021 o 6 H76HA00151-31-01 ? January 1, 2021 to December 31, 2021 o 1 H7CHA37136-01-00 ? April 1, 2020 to March 31, 2021 o 4 H7CHA37136-01-02 ? April 1, 2020 to December 31, 2021 Criteria or specific requirement (including statutory, regulatory or other citation): Title 2, Subtitle A Chapter II Part 200 Subpart D 200.30…

Corrective action: Finding 2021-004: Grant Program/ALN #: Grants to Provide Outpatient Early Intervention Services with Respect to HIV Disease/ALN # 93.918 Federal Agency/Pass-Through Entity: U.S. Department of Health and Human Services Federal Award ID#: 6H76HA00151-30-02; 5H76HA00151-31-00; 6H76HA00151-31-01; 1H7CHA37136-01-00; 4H7CHA37136-01-02 Name of Contact Person: Lito Landas, Controller Management Response Valleywise Health management will develop and implement additional processes for tracking of program income earned compared to the actual expenditures incurred and to ensure accurate reporting in the federal financial report. Proposed Completion Date: October 31, 2022.

Finding 2021-005: Internal control deficiency over procurement and suspension and debarment. Identification of the federal program: Assistance Listing Number 93.918: ? Grants to Provide Outpatient Early Intervention Services with Respect to HIV Disease ? COVID-19 ? Grants to Provide Outpatient Early Intervention Services with Respect to HIV Disease ? U.S. Department of Health and Human Services ? Federal award identification numbers and award years: o 6 H76HA00151-30-02 ? January 1, 2020 to December 31, 2020 o 5 H76HA00151-31-00 ? January 1, 2021 to December 31, 2021 o 6 H76HA00151-31-01 ? January 1, 2021 to December 31, 2021 o 1 H7CHA37136-01-00 ? April 1, 2020 to March 31, 2021 o 4 H7CHA37136-01-02 ? April 1, 2020 to December 31, 2021 Criteria or specific requirement (including statutory, regulatory or other citation): Title 2, Subtitle A Chapter II Part 200 Subpart D 200.303 Int…

Corrective action: Finding 2021-005: Grant Program/ALN #: Grants to Provide Outpatient Early Intervention Services with Respect to HIV Disease/ALN # 93.918 Federal Agency/Pass-Through Entity: U.S. Department of Health and Human Services Federal Award ID#: 6H76HA00151-30-02; 5H76HA00151-31-00; 6H76HA00151-31-01; 1H7CHA37136-01-00; 4H7CHA37136-01-02 Name of Contact Person (s): Lito Landas, Controller andChristopher Melton, Director of Contracts and Procurement Management Response Valleywise Health Contracts department will develop and implement additional processes in tracking vendor compliance and exclusion status regarding suspension, debarment or proposed debarment, or declared ineligible by any f…