FAC Explorer

Audit 22759

FY End
2022-12-31
Total Expended
$6.31M
Findings
2
Programs
2
Organization: Grant Couny Public Hospital District No. 1 Dba Samaritan Healthcare (WA)
Year: 2022 Accepted: 2023-10-01
Auditor: Wipfli LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
21029 2022-001 Significant Deficiency - A
597471 2022-001 Significant Deficiency - A

Programs

ALN Program Spent Major Findings
93.498 Provider Relief Fund $6.21M Yes 1
93.912 Rural Health Care Services Outreach, Rural Health Network Development and Small Health Care Provider Quality Improvement $99,058 - 0

Contacts

Name Title Type
F8XSH3TBCJ33 Adam Niehenke Auditee
5097939716 Eric Volk Auditor
No contacts on file

Notes to SEFA

Title: Basis of Presentation Accounting Policies: With the exception of expenditures related to the Provider Relief Fund (PRF), expenditures on the Schedule arereported on the accrual basis of accounting and are recognized following the cost principles contained in theUniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement.The PRF is not subject to cost principles requirements contained in the Uniform Guidance. Expenditures reportedon the Schedule for PRF are based on the PRF period of availability, terms and conditions of the PRF program, andamounts reported in the PRF portal for the reporting period 3 and 4. De Minimis Rate Used: N Rate Explanation: The District has elected to not the 10-percent de minimis indirect cost rate allowed under the Uniform Guidancefor Provider Relief Funds, Federal Assistance Listing number 93.498. The accompanying schedule of expenditures of federal awards (Schedule) includes the federal award activity of Public Hospital District No. 1 of Mason County WA d/b/a Mason Health (the District). The information in this Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (the Uniform Guidance). Because the Schedule presents only a selected portion of the operations of the District, it is not intended to and does not present the financial position, changes in net position, or cash flows of the District.
Title: Subrecipients Accounting Policies: With the exception of expenditures related to the Provider Relief Fund (PRF), expenditures on the Schedule arereported on the accrual basis of accounting and are recognized following the cost principles contained in theUniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement.The PRF is not subject to cost principles requirements contained in the Uniform Guidance. Expenditures reportedon the Schedule for PRF are based on the PRF period of availability, terms and conditions of the PRF program, andamounts reported in the PRF portal for the reporting period 3 and 4. De Minimis Rate Used: N Rate Explanation: The District has elected to not the 10-percent de minimis indirect cost rate allowed under the Uniform Guidancefor Provider Relief Funds, Federal Assistance Listing number 93.498. The District passed no federal awards through to subrecipients.

Finding Details

Finding 2022-001
Condition: The District did not meet its reporting requirements to report the use of the funds to prevent, prepare for, and respond to coronavirus and that the payment shall reimburse the recipient only for health care related expenses or lost revenues that are attributable to coronavirus and not reimbursed by another source. Criteria: The Provider Relief Funds were provided under the Coronavirus Aid, Relief, and Economic Security Act (Pub. L. No. 116-136, 134 Stat. 563) and are to be reported to prevent, prepare for, and respond to coronavirus and that the funds shall reimburse the recipient only for health care related expenses or lost revenues that are attributable to coronavirus. Context: During the audit, it was determined that the District used reimbursed expenses from reporting period 1 and 2 to report in period 4 to Health Resources and Services Administration for Provider Relief Funds. However, the District replaced these funds with other allowable unreimbursed expenses. Cause: Management oversight. Effect: The Organization is not in compliance with federal regulations and guidelines surrounding the reporting of the Provider Relief Funds. Recommendation: We recommend that management review expenditures before submitting to Health Resources and Services Administration.
Finding 2022-001
Condition: The District did not meet its reporting requirements to report the use of the funds to prevent, prepare for, and respond to coronavirus and that the payment shall reimburse the recipient only for health care related expenses or lost revenues that are attributable to coronavirus and not reimbursed by another source. Criteria: The Provider Relief Funds were provided under the Coronavirus Aid, Relief, and Economic Security Act (Pub. L. No. 116-136, 134 Stat. 563) and are to be reported to prevent, prepare for, and respond to coronavirus and that the funds shall reimburse the recipient only for health care related expenses or lost revenues that are attributable to coronavirus. Context: During the audit, it was determined that the District used reimbursed expenses from reporting period 1 and 2 to report in period 4 to Health Resources and Services Administration for Provider Relief Funds. However, the District replaced these funds with other allowable unreimbursed expenses. Cause: Management oversight. Effect: The Organization is not in compliance with federal regulations and guidelines surrounding the reporting of the Provider Relief Funds. Recommendation: We recommend that management review expenditures before submitting to Health Resources and Services Administration.