FAC Explorer

Audit 296311

FY End
2023-06-30
Total Expended
$39.88M
Findings
2
Programs
10
Organization: University of Kansas Hospital Authority (KS)
Year: 2023 Accepted: 2024-03-21
Auditor: Forvis LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
382709 2023-001 Material Weakness Yes AE
959151 2023-001 Material Weakness Yes AE

Programs

ALN Program Spent Major Findings
93.498 Provider Relief Fund $34.66M Yes 0
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $1.54M - 0
93.461 Covid-19 Testing for the Uninsured $733,709 Yes 1
93.788 Opioid Str $655,437 - 0
93.912 Rural Health Care Services Outreach, Rural Health Network Development and Small Health Care Provider Quality Improvement $629,408 - 0
32.006 Covid-19 Telehealth Program $628,181 - 0
17.720 Disability Employment Policy Development $536,074 - 0
93.914 Hiv Emergency Relief Project Grants $444,427 - 0
93.399 Cancer Control $35,362 - 0
93.243 Substance Abuse and Mental Health Services_projects of Regional and National Significance $12,500 - 0

Contacts

Name Title Type
QGWZT63766L6 Mark Short Auditee
9132753624 Ryan O'Grady Auditor
No contacts on file

Notes to SEFA

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, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts, if any, 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 University of Kansas Hospital Authority has elected not to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance as the University of Kansas Hospital Authority either uses its negotiated indirect cost rate or the indirect cost rate agreed upon through the grant agreement. The accompanying schedule of expenditures of federal awards (the “Schedule”) includes the federal awards activity of the University of Kansas Hospital Authority 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 University of Kansas Hospital Authority, it is not intended to and does not present the financial position, changes in net position or cash flows of the University of Kansas Hospital Authority.
Title: Federal Loan Programs 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, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts, if any, 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 University of Kansas Hospital Authority has elected not to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance as the University of Kansas Hospital Authority either uses its negotiated indirect cost rate or the indirect cost rate agreed upon through the grant agreement. The University of Kansas Hospital Authority did not have any federal loan programs during the year ended June 30, 2023.
Title: Personal Protective Equipment (PPE) (Unaudited) 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, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts, if any, 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 University of Kansas Hospital Authority has elected not to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance as the University of Kansas Hospital Authority either uses its negotiated indirect cost rate or the indirect cost rate agreed upon through the grant agreement. The University of Kansas Hospital Authority did not receive any donated PPE from a federal source during the year ended June 30, 2023.

Finding Details

Finding 2023-001
Department of Health and Human Services HRSA COVID-19 Claims HRSA COVID-19 Claims Reimbursement for the Uninsured Program and the COVID-19 Coverage Assistance Fund Assistance Listing 93.461 Program Year 2023 Criteria: Activities Allowed or Unallowed and Eligibility – Per 2 CFR Part 200, services must be for individuals, who at the time the eligible services were provided, were uninsured as described in the terms and conditions. Condition: The Authority received program funds for patients who had insurance coverage. Questioned Costs: Known questioned costs are $31,408 calculated as the amount of federal funds received for individuals who had insurance at the time of service. Context: We tested 40 claims billed to the federal program during 2023, from a total population of 8,424 claims billed to the federal program. The sample was not intended to be, and was not, a statistically valid sample. Three patients were initially considered uninsured, and the claims were billed to the federal program. It was later determined that the patients had insurance coverage; and were not eligible for this program. Effect or Potential Effect: Program funds were drawn to cover claims for patients who had insurance. Cause: Internal controls were not adequately designed and implemented to ensure compliance with the program requirements. Identification as a Repeat Finding: Is a repeat finding. See 2022-002 and 2021-002. Recommendation: We recommend implementing controls to ensure review of patient insurance coverage and that the refund process is completed timely.
Finding 2023-001
Department of Health and Human Services HRSA COVID-19 Claims HRSA COVID-19 Claims Reimbursement for the Uninsured Program and the COVID-19 Coverage Assistance Fund Assistance Listing 93.461 Program Year 2023 Criteria: Activities Allowed or Unallowed and Eligibility – Per 2 CFR Part 200, services must be for individuals, who at the time the eligible services were provided, were uninsured as described in the terms and conditions. Condition: The Authority received program funds for patients who had insurance coverage. Questioned Costs: Known questioned costs are $31,408 calculated as the amount of federal funds received for individuals who had insurance at the time of service. Context: We tested 40 claims billed to the federal program during 2023, from a total population of 8,424 claims billed to the federal program. The sample was not intended to be, and was not, a statistically valid sample. Three patients were initially considered uninsured, and the claims were billed to the federal program. It was later determined that the patients had insurance coverage; and were not eligible for this program. Effect or Potential Effect: Program funds were drawn to cover claims for patients who had insurance. Cause: Internal controls were not adequately designed and implemented to ensure compliance with the program requirements. Identification as a Repeat Finding: Is a repeat finding. See 2022-002 and 2021-002. Recommendation: We recommend implementing controls to ensure review of patient insurance coverage and that the refund process is completed timely.