Audit 23763

FY End
2022-01-31
Total Expended
$4.75M
Findings
12
Programs
7
Organization: Dayspring Health, Inc. (TN)
Year: 2022 Accepted: 2022-10-17
Auditor: Forvis LLP

Organization Exclusion Status:

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Contacts

Name Title Type
ZD4ZMZWWMFA4 Lawrence Rector Auditee
4237848492 Jennifer Williams Auditor
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Notes to SEFA

Title: Federal Loan Programs Accounting Policies: The accompanying schedule of expenditures of federal awards (Schedule) includes the federal awardactivity of the Health Center under programs of the federal government for the year ended January 31,2022. The information in this Schedule is presented in accordance with the requirements of Title 2U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles,and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presentsonly a selected portion of the operations of the Health Center, it is not intended to, and does not,present the financial position, changes in net assets or cash flows of the Health Center. Expenditures reported on the Schedule are reported on the accrual basis of accounting. Suchexpenditures are recognized following the cost principles contained in the Uniform Guidance, whereincertain types of expenditures are not allowable or are limited as to reimbursement. Negative amountsshown on the Schedule, if any, represent adjustments or credits made in the normal course of businessto amounts reported as expenditures in prior years. De Minimis Rate Used: N Rate Explanation: The Health Center has elected not to use the 10% de minimis indirect cost rate allowed under theUniform Guidance. The Health Center administered no federal loan programs during the year ended January 31, 2022.

Finding Details

Health Center Program Cluster; Federal Assistance Listing No. 93.224; U.S. Department of Health and Human Services; grant number H80CS26595; budget period February 1, 2021, through January 31, 2022. Criteria or specific requirement: Reporting ? 42 CFR, Part 51c. Condition: The Health Center is required to prepare and submit an annual Uniform Data System (UDS) report for the calendar year. This report is to be prepared using accurate financial information. Cause: The Health Center was unable to produce accurate supporting information for the UDS report filed for Table 8A. Effect or potential effect: Potential errors may have been reported on the annual UDS report. Questioned cost: None. Context: In testing the UDS report, the Health Center was unable to locate or provide supporting underlying data for four attributes required for testing. Identification as a repeat finding, if applicable: N/A Recommendation: We recommend management develop a procedure to compile and retain the information needed for accurate UDS reports to ensure accurate reporting. Views of responsible officials: Management agrees with the recommendation.
Health Center Program Cluster; Federal Assistance Listing No. 93.224; U.S. Department of Health and Human Services; grant number H80CS26595; budget period February 1, 2021, through January 31, 2022. Criteria or specific requirement: Reporting ? 42 CFR, Part 51c. Condition: The Health Center is required to prepare and submit an annual Uniform Data System (UDS) report for the calendar year. This report is to be prepared using accurate financial information. Cause: The Health Center was unable to produce accurate supporting information for the UDS report filed for Table 8A. Effect or potential effect: Potential errors may have been reported on the annual UDS report. Questioned cost: None. Context: In testing the UDS report, the Health Center was unable to locate or provide supporting underlying data for four attributes required for testing. Identification as a repeat finding, if applicable: N/A Recommendation: We recommend management develop a procedure to compile and retain the information needed for accurate UDS reports to ensure accurate reporting. Views of responsible officials: Management agrees with the recommendation.
Health Center Program Cluster; Federal Assistance Listing No. 93.224; U.S. Department of Health and Human Services; grant number H80CS26595; budget period February 1, 2021, through January 31, 2022. Criteria or specific requirement: Reporting ? 42 CFR, Part 51c. Condition: The Health Center is required to prepare and submit an annual Uniform Data System (UDS) report for the calendar year. This report is to be prepared using accurate financial information. Cause: The Health Center was unable to produce accurate supporting information for the UDS report filed for Table 8A. Effect or potential effect: Potential errors may have been reported on the annual UDS report. Questioned cost: None. Context: In testing the UDS report, the Health Center was unable to locate or provide supporting underlying data for four attributes required for testing. Identification as a repeat finding, if applicable: N/A Recommendation: We recommend management develop a procedure to compile and retain the information needed for accurate UDS reports to ensure accurate reporting. Views of responsible officials: Management agrees with the recommendation.
Health Center Program Cluster; Federal Assistance Listing No. 93.224; U.S. Department of Health and Human Services; grant number H80CS26595; budget period February 1, 2021, through January 31, 2022. Criteria or specific requirement: Reporting ? 42 CFR, Part 51c. Condition: The Health Center is required to prepare and submit an annual Uniform Data System (UDS) report for the calendar year. This report is to be prepared using accurate financial information. Cause: The Health Center was unable to produce accurate supporting information for the UDS report filed for Table 8A. Effect or potential effect: Potential errors may have been reported on the annual UDS report. Questioned cost: None. Context: In testing the UDS report, the Health Center was unable to locate or provide supporting underlying data for four attributes required for testing. Identification as a repeat finding, if applicable: N/A Recommendation: We recommend management develop a procedure to compile and retain the information needed for accurate UDS reports to ensure accurate reporting. Views of responsible officials: Management agrees with the recommendation.
Health Center Program Cluster; Federal Assistance Listing No. 93.224; U.S. Department of Health and Human Services; grant number H80CS26595; budget period February 1, 2021, through January 31, 2022. Criteria or specific requirement: Reporting ? 42 CFR, Part 51c. Condition: The Health Center is required to prepare and submit an annual Uniform Data System (UDS) report for the calendar year. This report is to be prepared using accurate financial information. Cause: The Health Center was unable to produce accurate supporting information for the UDS report filed for Table 8A. Effect or potential effect: Potential errors may have been reported on the annual UDS report. Questioned cost: None. Context: In testing the UDS report, the Health Center was unable to locate or provide supporting underlying data for four attributes required for testing. Identification as a repeat finding, if applicable: N/A Recommendation: We recommend management develop a procedure to compile and retain the information needed for accurate UDS reports to ensure accurate reporting. Views of responsible officials: Management agrees with the recommendation.
COVID-19, Provider Relief Fund (PRF); Federal Assistance Listing No. 93.498; U.S. Department of Health and Human Services. Criteria or specific requirement: Reporting ? 45 CFR Section 75.342. Condition: The Health Center is required to prepare and submit period one PRF reporting using accurate financial information. Cause: The information and guidance continually changed as the Health Center was completing its calculation. Effect: Errors were noted in the lost revenue calculated amounts. Questioned cost: $0. Context: In testing the PRF report, the quarterly amounts were not accurately reported and incorrectly included rate settlements and did not include 340B revenue. Effect or potential effect: Errors were noted in the lost revenue calculated amounts. Identification as a repeat finding, if applicable: N/A Recommendation: We recommend management develop a procedure to update the information for its lost revenue calculation based on the most recent guidance. Views of responsible officials: Management agrees with the recommendation.
Health Center Program Cluster; Federal Assistance Listing No. 93.224; U.S. Department of Health and Human Services; grant number H80CS26595; budget period February 1, 2021, through January 31, 2022. Criteria or specific requirement: Reporting ? 42 CFR, Part 51c. Condition: The Health Center is required to prepare and submit an annual Uniform Data System (UDS) report for the calendar year. This report is to be prepared using accurate financial information. Cause: The Health Center was unable to produce accurate supporting information for the UDS report filed for Table 8A. Effect or potential effect: Potential errors may have been reported on the annual UDS report. Questioned cost: None. Context: In testing the UDS report, the Health Center was unable to locate or provide supporting underlying data for four attributes required for testing. Identification as a repeat finding, if applicable: N/A Recommendation: We recommend management develop a procedure to compile and retain the information needed for accurate UDS reports to ensure accurate reporting. Views of responsible officials: Management agrees with the recommendation.
Health Center Program Cluster; Federal Assistance Listing No. 93.224; U.S. Department of Health and Human Services; grant number H80CS26595; budget period February 1, 2021, through January 31, 2022. Criteria or specific requirement: Reporting ? 42 CFR, Part 51c. Condition: The Health Center is required to prepare and submit an annual Uniform Data System (UDS) report for the calendar year. This report is to be prepared using accurate financial information. Cause: The Health Center was unable to produce accurate supporting information for the UDS report filed for Table 8A. Effect or potential effect: Potential errors may have been reported on the annual UDS report. Questioned cost: None. Context: In testing the UDS report, the Health Center was unable to locate or provide supporting underlying data for four attributes required for testing. Identification as a repeat finding, if applicable: N/A Recommendation: We recommend management develop a procedure to compile and retain the information needed for accurate UDS reports to ensure accurate reporting. Views of responsible officials: Management agrees with the recommendation.
Health Center Program Cluster; Federal Assistance Listing No. 93.224; U.S. Department of Health and Human Services; grant number H80CS26595; budget period February 1, 2021, through January 31, 2022. Criteria or specific requirement: Reporting ? 42 CFR, Part 51c. Condition: The Health Center is required to prepare and submit an annual Uniform Data System (UDS) report for the calendar year. This report is to be prepared using accurate financial information. Cause: The Health Center was unable to produce accurate supporting information for the UDS report filed for Table 8A. Effect or potential effect: Potential errors may have been reported on the annual UDS report. Questioned cost: None. Context: In testing the UDS report, the Health Center was unable to locate or provide supporting underlying data for four attributes required for testing. Identification as a repeat finding, if applicable: N/A Recommendation: We recommend management develop a procedure to compile and retain the information needed for accurate UDS reports to ensure accurate reporting. Views of responsible officials: Management agrees with the recommendation.
Health Center Program Cluster; Federal Assistance Listing No. 93.224; U.S. Department of Health and Human Services; grant number H80CS26595; budget period February 1, 2021, through January 31, 2022. Criteria or specific requirement: Reporting ? 42 CFR, Part 51c. Condition: The Health Center is required to prepare and submit an annual Uniform Data System (UDS) report for the calendar year. This report is to be prepared using accurate financial information. Cause: The Health Center was unable to produce accurate supporting information for the UDS report filed for Table 8A. Effect or potential effect: Potential errors may have been reported on the annual UDS report. Questioned cost: None. Context: In testing the UDS report, the Health Center was unable to locate or provide supporting underlying data for four attributes required for testing. Identification as a repeat finding, if applicable: N/A Recommendation: We recommend management develop a procedure to compile and retain the information needed for accurate UDS reports to ensure accurate reporting. Views of responsible officials: Management agrees with the recommendation.
Health Center Program Cluster; Federal Assistance Listing No. 93.224; U.S. Department of Health and Human Services; grant number H80CS26595; budget period February 1, 2021, through January 31, 2022. Criteria or specific requirement: Reporting ? 42 CFR, Part 51c. Condition: The Health Center is required to prepare and submit an annual Uniform Data System (UDS) report for the calendar year. This report is to be prepared using accurate financial information. Cause: The Health Center was unable to produce accurate supporting information for the UDS report filed for Table 8A. Effect or potential effect: Potential errors may have been reported on the annual UDS report. Questioned cost: None. Context: In testing the UDS report, the Health Center was unable to locate or provide supporting underlying data for four attributes required for testing. Identification as a repeat finding, if applicable: N/A Recommendation: We recommend management develop a procedure to compile and retain the information needed for accurate UDS reports to ensure accurate reporting. Views of responsible officials: Management agrees with the recommendation.
COVID-19, Provider Relief Fund (PRF); Federal Assistance Listing No. 93.498; U.S. Department of Health and Human Services. Criteria or specific requirement: Reporting ? 45 CFR Section 75.342. Condition: The Health Center is required to prepare and submit period one PRF reporting using accurate financial information. Cause: The information and guidance continually changed as the Health Center was completing its calculation. Effect: Errors were noted in the lost revenue calculated amounts. Questioned cost: $0. Context: In testing the PRF report, the quarterly amounts were not accurately reported and incorrectly included rate settlements and did not include 340B revenue. Effect or potential effect: Errors were noted in the lost revenue calculated amounts. Identification as a repeat finding, if applicable: N/A Recommendation: We recommend management develop a procedure to update the information for its lost revenue calculation based on the most recent guidance. Views of responsible officials: Management agrees with the recommendation.