FAC Explorer

Audit 15166

FY End
2023-06-30
Total Expended
$3.33M
Findings
2
Programs
7
Organization: Broadlawns Medical Center (IA)
Year: 2023 Accepted: 2024-02-01
Auditor: Cliftonlarsonallen LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
11333 2023-001 Significant Deficiency - I
587775 2023-001 Significant Deficiency - I

Programs

ALN Program Spent Major Findings
10.557 Special Supplemental Nutrition Program for Women, Infants, and Children $2.83M Yes 1
21.027 Hcbs Ameriacn Rescue Plan Act Recruitment and Retention Grant $276,501 - 0
10.557 Special Supplemental Nutrition Program for Women, Infants, and Children: Peer Counseling $155,537 Yes 0
10.557 Special Supplemental Nutrition Program for Women, Infants, and Children: Breast Pump Reimbursement $38,837 Yes 0
93.074 Hospital Preparedness Program (hpp) and Public Health Emergency Preparedness (phep) Aligned Cooperative Agreements $19,456 - 0
10.572 Iowa Farmers' Market Nutrition Program $5,167 - 0
93.426 Hypertension & Cholesterol Improvement Project $2,500 - 0

Contacts

Name Title Type
PFSYAZUZ2K22 Deb Wilson Auditee
5152822409 Korey Boelter, CPA Auditor
No contacts on file

Notes to SEFA

Title: Basis of Presentation Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The auditee did not use de minimus cost rate The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Broadlawns Medical Center under programs of the federal government for the year ended June 30, 2023. The information in this Schedule is presented in accordance with the requirements of 2 CFR Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of Broadlawns Medical Center, it is not intended to and does not present the financial position, changes in net assets, or cash flows of Broadlawns Medical Center.

Finding Details

Finding 2023-001
Federal agency: U.S. Department of Agriculture Federal program title: Special Supplemental Nutrition Program for Women, Infants, and Children Assistance Listing Number: 10.557 Pass-Through Agency: Iowa Department of Public Health, Division of Family and Community Health Pass-Through Numbers: 5883AO31 and 5881AO90E Award Period: October 1, 2017 through September 30, 2023 Type of Finding: Significant Deficiency in Internal Control over Compliance Other Matters Criteria or specific requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award contains various requirements for procurements made under federal awards. §200.318 requires a procurement policy be in place with specific requirements. §200.320 specifies the methods of procurement to be followed, including micropurchases,small purchases, sealed bids, competitive proposals, and noncompetitive proposals. Each procurement method has a threshold where quotes or bids are required to be obtained. Condition: During our testing, we noted one purchase over the micro-purchase threshold which did not have quotes as required. Context: During our testing, we noted one vendor tested over the micro purchase threshold did not have quotes obtained as required. Cause: The Medical Center contracted with the vendor who has previously done projects and remodeling for the facility to ensure the project was completed consistently with the rest of the building. As a result, the Medical Center did not obtain a second quote for the project. Effect: The Medical Center is not in compliance with the requirements of 2 CFR Part 200 §200.320. Recommendation: We recommend the Medical Center obtain quotes or bids as necessary for purchases that exceed the micro-purchase threshold. Additionally, we recommend the Medical Center maintain documentation of all quotes and bids to support the vendor chosen. In situations where there is an alternative method utilized, we recommend clearly documenting that process to ensure compliance.
Finding 2023-001
Federal agency: U.S. Department of Agriculture Federal program title: Special Supplemental Nutrition Program for Women, Infants, and Children Assistance Listing Number: 10.557 Pass-Through Agency: Iowa Department of Public Health, Division of Family and Community Health Pass-Through Numbers: 5883AO31 and 5881AO90E Award Period: October 1, 2017 through September 30, 2023 Type of Finding: Significant Deficiency in Internal Control over Compliance Other Matters Criteria or specific requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award contains various requirements for procurements made under federal awards. §200.318 requires a procurement policy be in place with specific requirements. §200.320 specifies the methods of procurement to be followed, including micropurchases,small purchases, sealed bids, competitive proposals, and noncompetitive proposals. Each procurement method has a threshold where quotes or bids are required to be obtained. Condition: During our testing, we noted one purchase over the micro-purchase threshold which did not have quotes as required. Context: During our testing, we noted one vendor tested over the micro purchase threshold did not have quotes obtained as required. Cause: The Medical Center contracted with the vendor who has previously done projects and remodeling for the facility to ensure the project was completed consistently with the rest of the building. As a result, the Medical Center did not obtain a second quote for the project. Effect: The Medical Center is not in compliance with the requirements of 2 CFR Part 200 §200.320. Recommendation: We recommend the Medical Center obtain quotes or bids as necessary for purchases that exceed the micro-purchase threshold. Additionally, we recommend the Medical Center maintain documentation of all quotes and bids to support the vendor chosen. In situations where there is an alternative method utilized, we recommend clearly documenting that process to ensure compliance.