FAC Explorer

Audit 29395

FY End
2022-12-31
Total Expended
$9.58M
Findings
2
Programs
9
Organization: Crouse Health System, Inc. & Affiliates (NY)
Year: 2022 Accepted: 2023-09-28
Auditor: Freed Maxick CPAS PC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
32905 2022-001 Material Weakness - C
609347 2022-001 Material Weakness - C

Programs

ALN Program Spent Major Findings
93.498 Provider Relief Fund $6.53M Yes 0
84.268 Federal Direct Student Loans $1.43M - 0
84.425 Education Stabilization Fund $572,921 Yes 1
84.063 Federal Pell Grant Program $345,458 - 0
93.788 Opioid Str $183,717 - 0
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $150,042 - 0
93.991 Preventive Health and Health Services Block Grant $79,542 - 0
93.889 National Bioterrorism Hospital Preparedness Program $61,831 - 0
93.243 Substance Abuse and Mental Health Services_projects of Regional and National Significance $45,833 - 0

Contacts

Name Title Type
HB23N95N7MZ2 Kevin Randall Auditee
3154707589 Ryan Caster Auditor
No contacts on file

Notes to SEFA

Title: NOTE 3. DIRECT AND INDIRECT COSTS Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards (the Schedule) includes the federal award activity of Crouse Health System, Inc. and Affiliates (the System) under programs of the federal government for the year ended December 31, 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 the System, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the System. Expenditures reported on the Schedule are reported on the accrual basis of accounting. The information in this schedule is presented in accordance with the requirements of the Uniform Guidance De Minimis Rate Used: Y Rate Explanation: The auditee used the de minimis cost rate. Direct and indirect costs are charged to awards in accordance with cost principles contained in the Department of Health and Human Services, Office of the Assistant Secretary Comptroller (OASC) OASC-3 A Guide for Hospitals. Under these cost principles, certain types of expenditures are not allowable or are limited as to reimbursement.

Finding Details

Finding 2022-001
Finding: 2022-001 Federal Program: HEERF Institutional Aid ? 84.425F ? Cash Management Federal Agency: U.S. Department of Education Criteria: Department of Education requirements for COVID-19 Education Stabilization Fund (ESF) Programs for the cash management requirement, as summarized in the 2022 OMB Compliance Supplement stipulates that the institutional aid portion of ESF Funds (ALN 84.425F) should be disbursed within 3 calendar days of the drawdown from the G5 system. Condition: Institutional Aid funds drawn by the System were supported by expenditures incurred however, the System did not disburse the drawn funds within the required 3 calendar day period. Cause: The System was not aware that Institutional Aid funds drawn were required to be disbursed within 3 calendar days. Effect or Potential Effect: Funds were retained by the System beyond the allowed days prior to disbursement. Prevalence: A sample of 4 transactions within a population of 15 transactions were tested. The sample in its entirety was not disbursed timely. Questioned Costs: None. Recommendation: We recommend management review their process around grant requirements to ensure all requirements are met.
Finding 2022-001
Finding: 2022-001 Federal Program: HEERF Institutional Aid ? 84.425F ? Cash Management Federal Agency: U.S. Department of Education Criteria: Department of Education requirements for COVID-19 Education Stabilization Fund (ESF) Programs for the cash management requirement, as summarized in the 2022 OMB Compliance Supplement stipulates that the institutional aid portion of ESF Funds (ALN 84.425F) should be disbursed within 3 calendar days of the drawdown from the G5 system. Condition: Institutional Aid funds drawn by the System were supported by expenditures incurred however, the System did not disburse the drawn funds within the required 3 calendar day period. Cause: The System was not aware that Institutional Aid funds drawn were required to be disbursed within 3 calendar days. Effect or Potential Effect: Funds were retained by the System beyond the allowed days prior to disbursement. Prevalence: A sample of 4 transactions within a population of 15 transactions were tested. The sample in its entirety was not disbursed timely. Questioned Costs: None. Recommendation: We recommend management review their process around grant requirements to ensure all requirements are met.