FAC Explorer

Audit 24698

FY End
2022-06-30
Total Expended
$20.36M
Findings
2
Programs
9
Organization: Aspirus, Inc. (WI)
Year: 2022 Accepted: 2023-03-30
Auditor: Wipfli LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
35284 2022-001 Significant Deficiency - E
611726 2022-001 Significant Deficiency - E

Programs

ALN Program Spent Major Findings
93.498 Provider Relief Fund $16.72M Yes 0
93.461 Covid-19 Testing for the Uninsured $1.66M Yes 1
93.697 Covid-19 Testing for Rural Health Clinics $741,921 - 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $496,050 - 0
93.399 Cancer Control $373,216 - 0
93.155 Rural Health Research Centers $11,679 - 0
21.019 Coronavirus Relief Fund $5,445 - 0
93.889 National Bioterrorism Hospital Preparedness Program $2,815 - 0
93.395 Cancer Treatment Research $1,226 - 0

Contacts

Name Title Type
CXANMMKWPE85 Pat Tincher Auditee
7158472425 Josh Boyle Auditor
No contacts on file

Notes to SEFA

Title: Note 1: Basis of Presentation Accounting Policies: Note 2: Summary of Significant Accounting PoliciesWith the exception of expenditures related to the Provider Relief Fund (PRF), expenditures on the Schedule are reported on the accrual basis of accounting and 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. The PRF is not subject to cost principles requirements contained in the Uniform Guidance. Expenditures reported on the Schedule for PRF are based on the PRF period of availability, terms and conditions of the PRF program, and amounts reported in the PRF portal for the reporting period 2, due March 31, 2022 and reporting period 3, due September 30, 2022. De Minimis Rate Used: N Rate Explanation: Note 3: Indirect CostsAspirus, Inc. and Subsidiaries has not elected to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance. The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Aspirus, Inc. and Subsidiaries under programs of the federal government for the year ended June 30, 2022. 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 (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of Aspirus, Inc. and Subsidiaries, it is not intended to and does not present the financial position, statement of operations, changes in net assets or cash flows of Aspirus, Inc. and Subsidiaries.
Title: Note 4: Subrecipients Accounting Policies: Note 2: Summary of Significant Accounting PoliciesWith the exception of expenditures related to the Provider Relief Fund (PRF), expenditures on the Schedule are reported on the accrual basis of accounting and 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. The PRF is not subject to cost principles requirements contained in the Uniform Guidance. Expenditures reported on the Schedule for PRF are based on the PRF period of availability, terms and conditions of the PRF program, and amounts reported in the PRF portal for the reporting period 2, due March 31, 2022 and reporting period 3, due September 30, 2022. De Minimis Rate Used: N Rate Explanation: Note 3: Indirect CostsAspirus, Inc. and Subsidiaries has not elected to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance. Aspirus, Inc. and Subsidiaries does not have subrecipients of its federal awards.
Title: Note 5: Tax Identification Number (TIN) Included for PRF Accounting Policies: Note 2: Summary of Significant Accounting PoliciesWith the exception of expenditures related to the Provider Relief Fund (PRF), expenditures on the Schedule are reported on the accrual basis of accounting and 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. The PRF is not subject to cost principles requirements contained in the Uniform Guidance. Expenditures reported on the Schedule for PRF are based on the PRF period of availability, terms and conditions of the PRF program, and amounts reported in the PRF portal for the reporting period 2, due March 31, 2022 and reporting period 3, due September 30, 2022. De Minimis Rate Used: N Rate Explanation: Note 3: Indirect CostsAspirus, Inc. and Subsidiaries has not elected to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance. TINs for the following entities receiving PRF in reporting period 2 or period 3 are included on the Schedule:?39-0806250 Divine Savior Healthcare, Inc.?39-0782130 Aspirus Extended Services, Inc.?39-1670223 Aspirus Medical Group, Inc.?26-0806477 Aspirus Ontonagon Hospital, Inc.?39-1138241 Aspirus Wausau Hospital, Inc.

Finding Details

Finding 2022-001
Finding 2022-001 Program Name/Assistance Listing Title: HRSA COVID-19 Claims Reimbursement for the Uninsured Program Federal Assistance Listing Number: 93.461 Federal Agency: U.S. Department of Health and Human Services Type of Finding: Significant Deficiency Compliance Requirement: Eligibility Questioned Costs: None Reported Condition: The Organization?s internal controls over compliance related to eligibility were not effective. Criteria: The program requires the Organization to confirm that the patient is uninsured and does not have coverage through an individual, or employer-sponsored plan, a federal healthcare program, or the Federal Employees Health Benefits Program at the time services were rendered, and no other payer will reimburse you for the COVID-19 related care. Context: During the audit, it was determined that 2 of the 40 patients selected for testing had adequate insurance at the time of their visit and therefore did not qualify for reimbursement under the program. Cause: Management oversight. Effect: The Organization?s internal controls around compliance were not effective. Recommendation: We recommend that management have a process in place to review insurance coverage on patients and the visits submitted under this program. View of Responsible Management will review the process that is currently in place to ensure accuracy in the eligibility Officials: calculations under this program.
Finding 2022-001
Finding 2022-001 Program Name/Assistance Listing Title: HRSA COVID-19 Claims Reimbursement for the Uninsured Program Federal Assistance Listing Number: 93.461 Federal Agency: U.S. Department of Health and Human Services Type of Finding: Significant Deficiency Compliance Requirement: Eligibility Questioned Costs: None Reported Condition: The Organization?s internal controls over compliance related to eligibility were not effective. Criteria: The program requires the Organization to confirm that the patient is uninsured and does not have coverage through an individual, or employer-sponsored plan, a federal healthcare program, or the Federal Employees Health Benefits Program at the time services were rendered, and no other payer will reimburse you for the COVID-19 related care. Context: During the audit, it was determined that 2 of the 40 patients selected for testing had adequate insurance at the time of their visit and therefore did not qualify for reimbursement under the program. Cause: Management oversight. Effect: The Organization?s internal controls around compliance were not effective. Recommendation: We recommend that management have a process in place to review insurance coverage on patients and the visits submitted under this program. View of Responsible Management will review the process that is currently in place to ensure accuracy in the eligibility Officials: calculations under this program.