FAC Explorer

Audit 2411

FY End
2022-09-30
Total Expended
$25.73M
Findings
2
Programs
4
Organization: Memorial Hospital at Gulfport (MS)
Year: 2022 Accepted: 2023-11-06
Auditor: Carr Riggs & Ingram LLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1277 2022-001 Significant Deficiency - AB
577719 2022-001 Significant Deficiency - AB

Programs

ALN Program Spent Major Findings
93.498 Covid-19 Provider Relief Fund $16.00M Yes 1
97.036 Covid-19 Disaster Grants - Public Assistance (presidentially Declared Disasters) $7.87M Yes 0
93.461 Covid-19 Testing for the Uninsured $1.54M Yes 0
93.268 Covid-19 Immunization Cooperative Agreements $315,000 - 0

Contacts

Name Title Type
TBJVHP5ZMHM8 Will Barrette Auditee
2285751001 Leanne Cross Auditor
No contacts on file

Notes to SEFA

Title: Basis of Presentation Accounting Policies: Note 2: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Basis of Accounting Expenditures reported in the Schedule are reported on the accrual basis accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. For assistance listing number 93.498, Provider Relief Funds (PRF), amounts reported in the Schedule represent PRF funds received by the Hospital during the periods July 1, 2020 to December 31, 2020 (Period 2) and January 1, 2021 to June 30, 2021 (Period 3), that were required to be used by June 30, 2022, and that were reported in the PRF portal for the reporting time period January 1, 2022 through September 30, 2022. De Minimis Rate Used: N Rate Explanation: N/A The accompanying schedule of expenditures of federal awards (the "Schedule") includes the federal award activity of the Hospital under programs of the federal government for the year ended September 30, 2022. The information in the 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 (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of the Hospital, it is not intended to and does not present the net position, changes in net position, or cash flows of the Hospital.
Title: Loan/Loan Guarantee Outstanding Balances Accounting Policies: Note 2: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Basis of Accounting Expenditures reported in the Schedule are reported on the accrual basis accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. For assistance listing number 93.498, Provider Relief Funds (PRF), amounts reported in the Schedule represent PRF funds received by the Hospital during the periods July 1, 2020 to December 31, 2020 (Period 2) and January 1, 2021 to June 30, 2021 (Period 3), that were required to be used by June 30, 2022, and that were reported in the PRF portal for the reporting time period January 1, 2022 through September 30, 2022. De Minimis Rate Used: N Rate Explanation: N/A The Hospital had no federal loans or loan guarantees outstanding during the year ended September 30, 2022.

Finding Details

Finding 2022-001
Allowable Activities and Costs for Provider Relief Fund Significant Deficiency in Internal Control Over Compliance Federal Assistance Listing Number: 93.498 COVID-19 – Provider Relief Fund (PRF) Criteria: Per 2 CFR 200.430 (i), personnel costs charged to federal grants are required to be supported by documentation including time records. Per 2 CFR 200.303, a non-federal entity must establish and maintain effective internal control over Federal awards that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and terms and conditions of the Federal award. Condition: Our audit procedures over payroll expenses charged to the PRF federal program disclosed timesheets that were not approved by management prior to payment. Cause: The Hospital has a policy requiring supervisory approval of timesheets. The absence of the proper approval for the timesheets tested appears to be a lack of management oversight. Effect: Unauthorized wages can result from undocumented reviews and approvals of timesheets. Questioned Costs: None Perspective: Seven timesheets in a sample of forty timesheets were not approved by management. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the Hospital enforce their policy requiring supervisory review and approval for timesheets to ensure time recorded by employees’ is valid and accurate, and that the salaries and wages paid is for work performed. View of Responsible Officials: See management’s response to the finding in the accompanying Corrective Action Plan.
Finding 2022-001
Allowable Activities and Costs for Provider Relief Fund Significant Deficiency in Internal Control Over Compliance Federal Assistance Listing Number: 93.498 COVID-19 – Provider Relief Fund (PRF) Criteria: Per 2 CFR 200.430 (i), personnel costs charged to federal grants are required to be supported by documentation including time records. Per 2 CFR 200.303, a non-federal entity must establish and maintain effective internal control over Federal awards that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and terms and conditions of the Federal award. Condition: Our audit procedures over payroll expenses charged to the PRF federal program disclosed timesheets that were not approved by management prior to payment. Cause: The Hospital has a policy requiring supervisory approval of timesheets. The absence of the proper approval for the timesheets tested appears to be a lack of management oversight. Effect: Unauthorized wages can result from undocumented reviews and approvals of timesheets. Questioned Costs: None Perspective: Seven timesheets in a sample of forty timesheets were not approved by management. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the Hospital enforce their policy requiring supervisory review and approval for timesheets to ensure time recorded by employees’ is valid and accurate, and that the salaries and wages paid is for work performed. View of Responsible Officials: See management’s response to the finding in the accompanying Corrective Action Plan.