FAC Explorer

Audit 298040

FY End
2023-06-30
Total Expended
$2.83M
Findings
4
Programs
1
Organization: Newberry County Memorial Hospital (NC)
Year: 2023 Accepted: 2024-03-26
Auditor: Cla

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
384989 2023-001 Significant Deficiency - B
384990 2023-001 Significant Deficiency - B
961431 2023-001 Significant Deficiency - B
961432 2023-001 Significant Deficiency - B

Programs

ALN Program Spent Major Findings
93.498 Provider Relief Fund $1.88M Yes 1

Contacts

Name Title Type
VGAKM24ML489 John Doyle Auditee
8034057137 Jordan Miller 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 for all awards. Under these principles, certain types of expenditures are not allowable or are limited as to reimbursement. Any 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. During the year ended June 30, 2023, Newberry County Memorial Hospital did not make subrecipient payments with the federal funds listed in the schedule of expenditures of federal awards. De Minimis Rate Used: N Rate Explanation: Newberry County Memorial Hospital has elected not to use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance. The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal grant activity for Newberry County Memorial Hospital 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 Newberry County Memorial Hospital, it is not intended to and does not present the financial position, changes in net assets, or cash flows of Newberry County Memorial Hospital. The combined financial statements reflect revenue recognized from the Provider Relief Fund of approximately $2,882,000 for the year ended June 30, 2022. No revenue was recognized from the Provider Relief Fund for the year ended June 30, 2023. The Schedule includes Provider Relief Funds of approximately $2,882,000 that were received in Period 4 in accordance with the requirements of the compliance supplement for assistance listing number 93.498.

Finding Details

Finding 2023-001
Federal Agency: U.S. Department of Health and Human Services Federal Program Title: COVID-19 Provider Relief Funds Assistance Listing Number: 93.498 Award Period: July 1, 2022 through June 30, 2023 Type of Finding: -Significant Deficiency in Internal Control over Compliance -Other Matters Criteria or specific requirement: The Provider Relief Funds were provided under the Coronavirus Aid, Relief, and Economic Security Act (Pub. L. No. 116-136, 134 Stat. 563) and are to be used to prevent, prepare for, and respond to coronavirus and that the funds shall reimburse the recipients only for health care related expenses or lost revenues that are attributable to coronavirus. Condition: During our testing, we noted the organization included errors in two disbursements related to COVID expenditures. Both of the disbursements included incorrect dollar values. Questioned costs: $10,586 Context: During our testing, it was noted that two of the 20 general disbursements sampled had the incorrect amount included in the disbursement listing. Cause: The Organization’s review of the submission did not identify the error in a timely manner. Effect: Information related to expenses included in the submission could be incorrect. Recommendation: We recommend the Organization perform a detailed review of the supporting documentation to ensure accurate expenses are inputted in the internal tracking spreadsheets that is ultimately used by the Management to input into the HRSA reporting portal. Views of responsible officials: There is no disagreement with the audit finding. However, management believes the questioned costs would be covered by the excess amount of expenses incurred.
Finding 2023-001
Federal Agency: U.S. Department of Health and Human Services Federal Program Title: COVID-19 Provider Relief Funds Assistance Listing Number: 93.498 Award Period: July 1, 2022 through June 30, 2023 Type of Finding: -Significant Deficiency in Internal Control over Compliance -Other Matters Criteria or specific requirement: The Provider Relief Funds were provided under the Coronavirus Aid, Relief, and Economic Security Act (Pub. L. No. 116-136, 134 Stat. 563) and are to be used to prevent, prepare for, and respond to coronavirus and that the funds shall reimburse the recipients only for health care related expenses or lost revenues that are attributable to coronavirus. Condition: During our testing, we noted the organization included errors in two disbursements related to COVID expenditures. Both of the disbursements included incorrect dollar values. Questioned costs: $10,586 Context: During our testing, it was noted that two of the 20 general disbursements sampled had the incorrect amount included in the disbursement listing. Cause: The Organization’s review of the submission did not identify the error in a timely manner. Effect: Information related to expenses included in the submission could be incorrect. Recommendation: We recommend the Organization perform a detailed review of the supporting documentation to ensure accurate expenses are inputted in the internal tracking spreadsheets that is ultimately used by the Management to input into the HRSA reporting portal. Views of responsible officials: There is no disagreement with the audit finding. However, management believes the questioned costs would be covered by the excess amount of expenses incurred.
Finding 2023-001
Federal Agency: U.S. Department of Health and Human Services Federal Program Title: COVID-19 Provider Relief Funds Assistance Listing Number: 93.498 Award Period: July 1, 2022 through June 30, 2023 Type of Finding: -Significant Deficiency in Internal Control over Compliance -Other Matters Criteria or specific requirement: The Provider Relief Funds were provided under the Coronavirus Aid, Relief, and Economic Security Act (Pub. L. No. 116-136, 134 Stat. 563) and are to be used to prevent, prepare for, and respond to coronavirus and that the funds shall reimburse the recipients only for health care related expenses or lost revenues that are attributable to coronavirus. Condition: During our testing, we noted the organization included errors in two disbursements related to COVID expenditures. Both of the disbursements included incorrect dollar values. Questioned costs: $10,586 Context: During our testing, it was noted that two of the 20 general disbursements sampled had the incorrect amount included in the disbursement listing. Cause: The Organization’s review of the submission did not identify the error in a timely manner. Effect: Information related to expenses included in the submission could be incorrect. Recommendation: We recommend the Organization perform a detailed review of the supporting documentation to ensure accurate expenses are inputted in the internal tracking spreadsheets that is ultimately used by the Management to input into the HRSA reporting portal. Views of responsible officials: There is no disagreement with the audit finding. However, management believes the questioned costs would be covered by the excess amount of expenses incurred.
Finding 2023-001
Federal Agency: U.S. Department of Health and Human Services Federal Program Title: COVID-19 Provider Relief Funds Assistance Listing Number: 93.498 Award Period: July 1, 2022 through June 30, 2023 Type of Finding: -Significant Deficiency in Internal Control over Compliance -Other Matters Criteria or specific requirement: The Provider Relief Funds were provided under the Coronavirus Aid, Relief, and Economic Security Act (Pub. L. No. 116-136, 134 Stat. 563) and are to be used to prevent, prepare for, and respond to coronavirus and that the funds shall reimburse the recipients only for health care related expenses or lost revenues that are attributable to coronavirus. Condition: During our testing, we noted the organization included errors in two disbursements related to COVID expenditures. Both of the disbursements included incorrect dollar values. Questioned costs: $10,586 Context: During our testing, it was noted that two of the 20 general disbursements sampled had the incorrect amount included in the disbursement listing. Cause: The Organization’s review of the submission did not identify the error in a timely manner. Effect: Information related to expenses included in the submission could be incorrect. Recommendation: We recommend the Organization perform a detailed review of the supporting documentation to ensure accurate expenses are inputted in the internal tracking spreadsheets that is ultimately used by the Management to input into the HRSA reporting portal. Views of responsible officials: There is no disagreement with the audit finding. However, management believes the questioned costs would be covered by the excess amount of expenses incurred.