FAC Explorer

Audit 295658

FY End
2023-06-30
Total Expended
$1.41M
Findings
2
Programs
1
Organization: New Liberty Hospital District (MO)
Year: 2023 Accepted: 2024-03-18
Auditor: Forvis LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
380929 2023-001 - - L
957371 2023-001 - - L

Programs

ALN Program Spent Major Findings
93.498 Covid-19 Provider Relief Fund $1.41M Yes 1

Contacts

Name Title Type
L36SP927DHK4 Mike Leone Auditee
8167927003 Ben Schmitz Auditor
No contacts on file

Notes to SEFA

Title: Subsidiaries Included in the Schedule Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance or the awards terms and conditions and FAQs issued by the U.S. Department of Health and Human Services, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. De Minimis Rate Used: N Rate Explanation: The District has elected not to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance. The Schedule consists of federal funds received and expended by the District and its component units, New Liberty Hospital Corporation (NLHC, TIN #431684627), the Surgery Center at Liberty Hospital, LLC (Surgery Center, TIN #205797642), New Liberty Medical and Hospital Corporation (NLMHC, TIN #431246599), which is inclusive of Plattsburg Medical Clinic, Liberty Hospital Urgent Care, LLC (TIN #465740776) and Liberty Hospital Emergency Medicine Physicians, LLC (TIN #825084463).
Title: Basis of Presentation Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance or the awards terms and conditions and FAQs issued by the U.S. Department of Health and Human Services, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. De Minimis Rate Used: N Rate Explanation: The District has elected not to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance. The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of the District under programs of the federal government for the year ended June 30, 2023. 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 District, it is not intended to and does not present the financial position, changes in net position or cash flows of the District.

Finding Details

Finding 2023-001
U.S. Department of Health and Human Services Direct Program: COVID-19 Provider Relief Fund - 93.498 Criteria or Specific Requirement - Reporting (Pub L. No 116-136, 134 Stat. 563 and Pub L. No. 116-139, 134 Stat. 622 and 623). The Provider Relief Fund (PRF) was established in the Coronavirus Aid, Relief, and Economic Security Act (CARES Act, P.L. 116-136) to reimburse, through grants or other mechanisms, eligible health care providers for increased expenses or lost revenue attributable to Coronavirus Disease (COVID-19). Entities that received more than $10,000 (either one time or in the aggregate) are required to report the uses of their funds, including the lost revenue reimbursement and documentation of how the lost revenue was calculated. Condition - New Liberty Hospital District (NLHD, TIN #430977042) and New Liberty Hospital Corporation (NLHC, TIN #431684627) did not properly report revenues by quarter in the period 4 HHS Provider Relief Fund (PRF) portal. Questioned Costs - None Context - Upon testing the period 4 portal reports, it was determined that actual revenues within fiscal year 2022 included in the portal (which consists of portal years 2021 and 2022 based on the organization's year-end date) did not tie to the District's audited financial statements. There was a difference of approximately $655,000 within NLHD and a difference of approximately $776,000 within NLHC. Effect - The District submitted revenues that were incorrect for part of 2021 and 2022. This error in reporting did not lead to a change in the amount of lost revenues available to be used by the District (all quarters reported zero lost revenues). Cause - The guidance provided by HHS to providers across the country as to how to report their COVID-19-related expenses and lost revenues is, at times, difficult to comprehend and apply. The District's review processes over the portal submission failed to detect the errors. Identification as a Report Finding - Not applicable. Recommendation - The District should conduct detailed reviews to ensure reported amounts are properly tied out to the audited financial statements. View of Responsible Official and Planned Corrective Actions - The District agrees with this finding, however, does note that this did not in any way impact the amount of lost revenues available to be used under Provider Relief Fund program guidance. See separate auditee document for planned corrective action.
Finding 2023-001
U.S. Department of Health and Human Services Direct Program: COVID-19 Provider Relief Fund - 93.498 Criteria or Specific Requirement - Reporting (Pub L. No 116-136, 134 Stat. 563 and Pub L. No. 116-139, 134 Stat. 622 and 623). The Provider Relief Fund (PRF) was established in the Coronavirus Aid, Relief, and Economic Security Act (CARES Act, P.L. 116-136) to reimburse, through grants or other mechanisms, eligible health care providers for increased expenses or lost revenue attributable to Coronavirus Disease (COVID-19). Entities that received more than $10,000 (either one time or in the aggregate) are required to report the uses of their funds, including the lost revenue reimbursement and documentation of how the lost revenue was calculated. Condition - New Liberty Hospital District (NLHD, TIN #430977042) and New Liberty Hospital Corporation (NLHC, TIN #431684627) did not properly report revenues by quarter in the period 4 HHS Provider Relief Fund (PRF) portal. Questioned Costs - None Context - Upon testing the period 4 portal reports, it was determined that actual revenues within fiscal year 2022 included in the portal (which consists of portal years 2021 and 2022 based on the organization's year-end date) did not tie to the District's audited financial statements. There was a difference of approximately $655,000 within NLHD and a difference of approximately $776,000 within NLHC. Effect - The District submitted revenues that were incorrect for part of 2021 and 2022. This error in reporting did not lead to a change in the amount of lost revenues available to be used by the District (all quarters reported zero lost revenues). Cause - The guidance provided by HHS to providers across the country as to how to report their COVID-19-related expenses and lost revenues is, at times, difficult to comprehend and apply. The District's review processes over the portal submission failed to detect the errors. Identification as a Report Finding - Not applicable. Recommendation - The District should conduct detailed reviews to ensure reported amounts are properly tied out to the audited financial statements. View of Responsible Official and Planned Corrective Actions - The District agrees with this finding, however, does note that this did not in any way impact the amount of lost revenues available to be used under Provider Relief Fund program guidance. See separate auditee document for planned corrective action.