FAC Explorer

Audit 18927

FY End
2022-02-28
Total Expended
$182.23M
Findings
2
Programs
20
Organization: Harris County Hospital District (TX)
Year: 2022 Accepted: 2022-11-01
Auditor: Forvis LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
21245 2022-001 - - ABL
597687 2022-001 - - ABL

Programs

ALN Program Spent Major Findings
93.461 Covid-19 Testing for the Uninsured $103.81M Yes 0
93.498 Provider Relief Fund $56.16M Yes 1
93.914 Hiv Emergency Relief Project Grants $7.92M Yes 0
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $5.48M Yes 0
93.687 Maternal Opioid Misuse Model (a) $514,883 - 0
93.898 Cancer Prevention and Control Programs for State, Territorial and Tribal Organizations $391,261 - 0
93.788 Opioid Str $296,393 - 0
93.940 Hiv Prevention Activities_health Department Based $144,395 - 0
93.243 Substance Abuse and Mental Health Services_projects of Regional and National Significance $129,126 - 0
93.153 Coordinated Services and Access to Research for Women, Infants, Children, and Youth $128,323 - 0
93.977 Preventive Health Services_sexually Transmitted Diseases Control Grants $109,083 - 0
93.558 Temporary Assistance for Needy Families $98,816 - 0
93.994 Maternal and Child Health Services Block Grant to the States $81,821 - 0
93.918 Grants to Provide Outpatient Early Intervention Services with Respect to Hiv Disease $71,340 - 0
93.307 Minority Health and Health Disparities Research $38,992 - 0
93.395 Cancer Treatment Research $21,590 - 0
93.279 Drug Abuse and Addiction Research Programs $13,464 - 0
93.224 Consolidated Health Centers (community Health Centers, Migrant Health Centers, Health Care for the Homeless, and Public Housing Primary Care) $12,297 - 0
16.575 Crime Victim Assistance $11,019 - 0
93.145 Aids Education and Training Centers $9,941 - 0

Contacts

Name Title Type
R68MDCGVWQ15 Kari McMichael Auditee
3464260285 Sara Grenier Auditor
No contacts on file

Notes to SEFA

Title: Federal Loan Programs Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following, as applicable, either the cost principles contained Title 2U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards or UGMS, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts shown on the Schedule, if any, represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. De Minimis Rate Used: N Rate Explanation: The System has elected not to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance. The System did not have any federal or state loan programs during the year endedFebruary 28, 2022.
Title: Donated PPE (unaudited) Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following, as applicable, either the cost principles contained Title 2U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards or UGMS, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts shown on the Schedule, if any, represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. De Minimis Rate Used: N Rate Explanation: The System has elected not to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance. The System received donated PPE during the year with an approximate fair value of $172,900.
Title: FEMA Expenditures Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following, as applicable, either the cost principles contained Title 2U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards or UGMS, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts shown on the Schedule, if any, represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. De Minimis Rate Used: N Rate Explanation: The System has elected not to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance. Non-federal entities must record expenditures for Federal Emergency Agency (FEMA) projects onthe Schedule when: 1) FEMA has approved the non-federal entity's project worksheet and, 2) thenon-federal entity has incurred the eligible expenditures. The 2022 expenditures for FederalAssistance Listing Number 97.036 include $5,477,153 of expenditures that were incurred by theSystem prior to fiscal year 2022 that the project worksheet was approved in fiscal year 2022.
Title: Basis of Presentation Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following, as applicable, either the cost principles contained Title 2U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards or UGMS, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts shown on the Schedule, if any, represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. De Minimis Rate Used: N Rate Explanation: The System has elected not to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance. The accompanying schedule of expenditures of federal and state awards (Schedule) includes the federal and state award activity of Harris County Hospital District, d/b/a Harris Health System(System) under programs of the federal and state of Texas governments for the year ended February 28, 2022. The information in this Schedule is presented in accordance with the requirements of the Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance)and the State of Texas Uniform Grant Management Standards (UGMS). Because the Schedule presents only a selected portion of the operations of the System, it is not intended to and does not present the financial position, changes in net position or cash flows of the System.

Finding Details

Finding 2022-001
COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution ALN 93.498 U.S. Department of Health and Human Services Period 1 Distribution Criteria or specific requirement ? Activities Allowed or Unallowed ? Law (Pub. L. No 116-136, 134 Stat. 563 and Pub. L. No 116-139, 134 Stat. 622 and 623); Allowable Costs/Cost Principles ? Charges to PRF must be necessary, reasonable, accorded consistent treatment, and conform to the limitations and exclusions of the terms and conditions of the award; and Reporting ? Provider Relief Fund Portal Condition ? The System?s records reflected an invoice in the total other PRF expenses of $1,040, but the supporting invoice and payment support was for $225. Questioned costs - $815 Context ? Out of a population of 3,780 other PRF expenses reported in the PRF Reporting Portal, a sample of 40 was selected for testing. Our sample was not, and was not intended to be, statistically valid. Support for one expense was less than what was reflected in the System?s records. Effect ? Other PRF expenses were overstated. Cause ? A purchase order was improperly marked in the system as fully received, resulting in the full amount being accrued when only part of the invoice had been received. Identification as a repeat finding, if applicable ? N/A Recommendation ? We recommend the System?s controls be updated to ensure there is full support for all amounts charged to grants. Views of responsible officials and planned corrective actions ? Management agrees with this finding and will review procedures regarding receipt accruals for purchase orders to ensure only amounts received are receipted into the system.
Finding 2022-001
COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution ALN 93.498 U.S. Department of Health and Human Services Period 1 Distribution Criteria or specific requirement ? Activities Allowed or Unallowed ? Law (Pub. L. No 116-136, 134 Stat. 563 and Pub. L. No 116-139, 134 Stat. 622 and 623); Allowable Costs/Cost Principles ? Charges to PRF must be necessary, reasonable, accorded consistent treatment, and conform to the limitations and exclusions of the terms and conditions of the award; and Reporting ? Provider Relief Fund Portal Condition ? The System?s records reflected an invoice in the total other PRF expenses of $1,040, but the supporting invoice and payment support was for $225. Questioned costs - $815 Context ? Out of a population of 3,780 other PRF expenses reported in the PRF Reporting Portal, a sample of 40 was selected for testing. Our sample was not, and was not intended to be, statistically valid. Support for one expense was less than what was reflected in the System?s records. Effect ? Other PRF expenses were overstated. Cause ? A purchase order was improperly marked in the system as fully received, resulting in the full amount being accrued when only part of the invoice had been received. Identification as a repeat finding, if applicable ? N/A Recommendation ? We recommend the System?s controls be updated to ensure there is full support for all amounts charged to grants. Views of responsible officials and planned corrective actions ? Management agrees with this finding and will review procedures regarding receipt accruals for purchase orders to ensure only amounts received are receipted into the system.