FAC Explorer

Audit 20283

FY End
2022-09-30
Total Expended
$1.23M
Findings
2
Programs
2
Organization: Monadnock Community Hospital (NH)
Year: 2022 Accepted: 2023-03-15
Auditor: Baker Newman & Noyes LLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
22301 2022-001 - Yes Activities Allowed/Unallowed
598743 2022-001 - Yes Activities Allowed/Unallowed

Programs

ALN Program Spent Major Findings
93.498 Provider Relief Fund $980,355 Yes 1
93.426 Improving the Health of Americans Through Prevention and Management of Diabetes and Heart Disease and Stroke $253,029 - 0

Contacts

Name Title Type
C8KFN271CCS6 Richard Scheinblum Auditee
6039247191 Jeremy P. Veilleux Auditor
No contacts on file

Notes to SEFA

Title: Donated Personal Protective Equipment (PPE) (Unaudited) Accounting Policies: Expenditures for direct costs are recognized as incurred using the accrual method of accounting and the cost accounting principles contained in Uniform Guidance, as applicable. Under these cost principles, certain types of expenditures are not allowable or are limited as to reimbursement. The categorization of expenditures by program included in the Schedule is based upon the Assistance Listing Number (ALN). No grant monies expended and reported within the Schedule were passed-through to subrecipients. The Hospital has elected to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance. De Minimis Rate Used: Y Rate Explanation: The auditee used the de minimis cost rate. During the year ended September 30, 2022, the Hospital did not receive donated PPE.
Title: U.S. DHHS CARES Act Provider Relief Fund Accounting Policies: Expenditures for direct costs are recognized as incurred using the accrual method of accounting and the cost accounting principles contained in Uniform Guidance, as applicable. Under these cost principles, certain types of expenditures are not allowable or are limited as to reimbursement. The categorization of expenditures by program included in the Schedule is based upon the Assistance Listing Number (ALN). No grant monies expended and reported within the Schedule were passed-through to subrecipients. The Hospital has elected to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance. De Minimis Rate Used: Y Rate Explanation: The auditee used the de minimis cost rate. The Schedule includes grant activity related to the United States Department of Health and Human Services CARES Act ALN 93.498, Provider Relief Funds (PRF). As required by the 2022 OMB Compliance Supplement, the Schedule includes all PRFs received between July 1, 2020 to December 31, 2020 (Reporting Period 2) and expended by December 31, 2021, as well as PRFs received between January 1, 2021 and June 30, 2021 (Reporting Period 3) and expended by June 30, 2022. The Hospital (TIN 02-0222157) was the recipient of $980,355 of PRF funding during Reporting Period 2. The Hospital did not receive any funds during Reporting Period 3. The PRF funds were used to cover direct expenditures and lost revenues.

Finding Details

Finding 2022-001
Finding 2022-001: Accuracy of Reporting Federal Agency: U.S. Department of Health and Human Services Award Name: COVID-19 Provider Relief Funds Program Year: Provider Relief Reporting Period 2 CFDA #: 93.498 Criteria: Management was responsible for reporting accurate lost revenues and COVID-related expenditures based on the terms of the grant agreement. Condition: During compliance testing, it was identified that certain lost revenues included in the final report were not accurate based on the definitions of the grant agreement. Further, certain COVID-related expenditures included in the final report were partially reimbursed by another funding source and were therefore ineligible for reimbursement from this grant. Context: The lost revenues and COVID-related expenditures reported for the period were not accurate. Cause: The supporting documentation retained that calculated lost revenues had certain inaccuracies in the revenues reported for January 2020. Certain COVID-related expenditures were claimed for reimbursement from two funding sources. Effect: As a result of the condition, the Hospital's required reporting for this grant was misstated, however the Hospital was able to recalculate the appropriate lost revenues and COVID-related expenditures and, in conclusion, report that there were enough losses to charge to this federal award to support the propriety of all funds received. Recommendation: In the future, the Hospital should ensure it implements appropriate processes and controls to ensure a review is performed prior to submission to the awarding agency. Views of Responsible Officials: Management acknowledges the finding and will submit an amended report to the awarding agency, as applicable.
Finding 2022-001
Finding 2022-001: Accuracy of Reporting Federal Agency: U.S. Department of Health and Human Services Award Name: COVID-19 Provider Relief Funds Program Year: Provider Relief Reporting Period 2 CFDA #: 93.498 Criteria: Management was responsible for reporting accurate lost revenues and COVID-related expenditures based on the terms of the grant agreement. Condition: During compliance testing, it was identified that certain lost revenues included in the final report were not accurate based on the definitions of the grant agreement. Further, certain COVID-related expenditures included in the final report were partially reimbursed by another funding source and were therefore ineligible for reimbursement from this grant. Context: The lost revenues and COVID-related expenditures reported for the period were not accurate. Cause: The supporting documentation retained that calculated lost revenues had certain inaccuracies in the revenues reported for January 2020. Certain COVID-related expenditures were claimed for reimbursement from two funding sources. Effect: As a result of the condition, the Hospital's required reporting for this grant was misstated, however the Hospital was able to recalculate the appropriate lost revenues and COVID-related expenditures and, in conclusion, report that there were enough losses to charge to this federal award to support the propriety of all funds received. Recommendation: In the future, the Hospital should ensure it implements appropriate processes and controls to ensure a review is performed prior to submission to the awarding agency. Views of Responsible Officials: Management acknowledges the finding and will submit an amended report to the awarding agency, as applicable.