FAC Explorer

Audit 12312

FY End
2023-06-30
Total Expended
$7.58M
Findings
2
Programs
1
Organization: Hospital Service District No. 2 of St. Landry Parish and Opelousas General Hospital (LA)
Year: 2023 Accepted: 2024-01-18
Auditor: Broussard Poche' LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
8984 2023-001 - - L
585426 2023-001 - - L

Programs

ALN Program Spent Major Findings
93.498 Provider Relief Fund $7.58M Yes 1

Contacts

Name Title Type
HWKDLPKGJG27 James B Juneau Auditee
3379485113 Erin Melancon Auditor
No contacts on file

Notes to SEFA

Title: Reconciliation of Schedule of Federal Expenditures of Federal Awards to the Financial Statements Accounting Policies: Expenditures reported in the Schedule are reported on the accrual basis of accounting, which is described in Note 1 to the District and Hospital's basic financial statements for the year ended June 30, 2023. Such expenditures are recognized following the costs principles in the Uniform Guidance and/or OMB Circular A-87, Cost Principles for State, Local, and Indian Tribal Governments, wherein certain types of expenditures are not allowed or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The District and Hospital as elected not to use the 10% de minimis cost rate allowed under the Uniform Guidance. Reconciliation of Schedule of Federal Expenditures of Federal Awards to the Financial Statements

Finding Details

Finding 2023-001
The Hospital included upper payment limit payments received in net patient revenue in prior reporting for 2019 and 2020 thus including them in the lost revenue calculation. The upper payment limit payments should have been treated as "other source of revenue" for purposes of the lost revenue calculation. During the latest reporting, the Hospital corrected this error, however, the lost revenue per quarter are incorrect. The error resulted in a reported overstatement of lost revenue of approximately $3.7 million.
Finding 2023-001
The Hospital included upper payment limit payments received in net patient revenue in prior reporting for 2019 and 2020 thus including them in the lost revenue calculation. The upper payment limit payments should have been treated as "other source of revenue" for purposes of the lost revenue calculation. During the latest reporting, the Hospital corrected this error, however, the lost revenue per quarter are incorrect. The error resulted in a reported overstatement of lost revenue of approximately $3.7 million.