FAC Explorer

Audit 19824

FY End
2022-04-30
Total Expended
$13.41M
Findings
2
Programs
4
Organization: Cgh Medical Center (IL)
Year: 2022 Accepted: 2023-01-19
Auditor: Cliftonlarsonallen

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
20890 2022-001 Significant Deficiency - L
597332 2022-001 Significant Deficiency - L

Programs

ALN Program Spent Major Findings
93.498 Provider Relief Fund $12.35M Yes 1
93.461 Covid-19 Testing for the Uninsured $458,702 - 0
93.155 Rural Health Research Centers $454,125 - 0
93.575 Child Care and Development Block Grant $144,060 - 0

Contacts

Name Title Type
TDRCQMWQ1C97 Ben Schaab Auditee
8155644860 Joshua Wilks Auditor
No contacts on file

Notes to SEFA

Title: NOTE 3RECONCILATION OF SEFA AND FINANCIAL STATEMENTS Accounting Policies: NOTE 1BASIS OF PRESENTATIONThe accompanying schedule of expenditures of federal awards includes the federal grant activity of CGH Medical Centers (the Hospital) and is presented on the accrual basis of accounting. The information in this schedule is presented in accordance with the applicable requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the schedule of expenditures of federal awards presents only a selected portion of the operations of the Hospital, it is not intended to and does not present the financial position, changes in net position, or cash flows of the Hospital.NOTE 2SIGNIFICANT ACCOUNTING POLICIESNo funds were identified as having been provided to subrecipients by the Hospital and accordingly, no funds identified in the Schedule of Expenditures of Federal Awards are attributable to subrecipient entities. There were no federal awards expended for noncash assistance or insurance. The Hospital has elected to use the 10% de minimis indirect cost rate allowable under the Uniform Guidance. De Minimis Rate Used: Y Rate Explanation: The auditee used the de minimis cost rate. The financial statements reflect revenue recognized from Provider Relief Fund (PRF) of approximately $6,814,000 and $7,880,000, respectively, for the years ended April 30, 2022 and 2021. The SEFA includes PRF of $12,351,919 that were received in Period 1 and 2 in accordance with the requirements of the compliance supplement for assistance listing number 93.498.

Finding Details

Finding 2022-001
2022 ? 001 Federal agency: U.S. Department of Health and Human Services Other Programs Federal program title: Provider Relief Funding CFDA Number: 93.498 Pass-Through Agency: N/A Pass-Through Number(s): N/A Award Period: Period 1 Type of Finding: Significant Deficiency in Internal Control in and over Compliance Compliance Requirement: Reporting Criteria or specific requirement: Surrounding reporting activities, the Hospital?s internal controls should be designed to assure all reporting completed under program guidelines. Condition: During our testing, we identified the Hospital did not have internal controls in place to ensure reporting was completed in accordance with HHS guidelines. Questioned costs: None Context: During our testing, it was identified that differences in the Hospital?s accumulation of lost revenues by quarter occurred compared to actual results. Overall, the accumulated calculation of lost revenues was not impacted but the presentation by quarter was. Cause: The Hospital?s spreadsheets used to accumulate the lost revenue information had formula problems. Effect: The auditor noted no instances of noncompliance with the provisions of lost revenues claimed, as the overall amount claimed was accurate; however, the internal controls around compliance over quarterly reporting were not effective. Repeat Finding: N/A Recommendation: We recommend the Hospital design controls to ensure that reporting is completing in accordance with latest HHS guidelines. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2022-001
2022 ? 001 Federal agency: U.S. Department of Health and Human Services Other Programs Federal program title: Provider Relief Funding CFDA Number: 93.498 Pass-Through Agency: N/A Pass-Through Number(s): N/A Award Period: Period 1 Type of Finding: Significant Deficiency in Internal Control in and over Compliance Compliance Requirement: Reporting Criteria or specific requirement: Surrounding reporting activities, the Hospital?s internal controls should be designed to assure all reporting completed under program guidelines. Condition: During our testing, we identified the Hospital did not have internal controls in place to ensure reporting was completed in accordance with HHS guidelines. Questioned costs: None Context: During our testing, it was identified that differences in the Hospital?s accumulation of lost revenues by quarter occurred compared to actual results. Overall, the accumulated calculation of lost revenues was not impacted but the presentation by quarter was. Cause: The Hospital?s spreadsheets used to accumulate the lost revenue information had formula problems. Effect: The auditor noted no instances of noncompliance with the provisions of lost revenues claimed, as the overall amount claimed was accurate; however, the internal controls around compliance over quarterly reporting were not effective. Repeat Finding: N/A Recommendation: We recommend the Hospital design controls to ensure that reporting is completing in accordance with latest HHS guidelines. Views of responsible officials: There is no disagreement with the audit finding.