FAC Explorer

Audit 301078

FY End
2022-06-30
Total Expended
$8.95M
Findings
4
Programs
3
Organization: Capital Region Medical Center (MO)
Year: 2022 Accepted: 2024-03-29
Auditor: Forvis LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
390161 2022-001 Material Weakness Yes L
390162 2022-002 Material Weakness - A
966603 2022-001 Material Weakness Yes L
966604 2022-002 Material Weakness - A

Programs

ALN Program Spent Major Findings
93.498 Provider Relief Fund $5.18M Yes 2
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $3.75M Yes 0
32.005 Universal Service Fund - Rural Health Care $24,560 - 0

Contacts

Name Title Type
LYJUMDN69FN1 Shauna Young Auditee
5736325000 Jean Nyberg Auditor
No contacts on file

Notes to SEFA

Title: Note 1: 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 other applicable regulatory guidance, 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: Capital Region Medical Center 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 Capital Region Medical Center 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 Capital Region Medical Center, it is not intended to and does not present the financial position, results of operations, changes in net assets, or cash flows of Capital Region Medical Center.
Title: Note 4: 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 or other applicable regulatory guidance, 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: Capital Region Medical Center has elected not to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance. Capital Region Medical Center did not have any federal loan programs during the year ended June 30, 2022.
Title: Note 5: 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 or other applicable regulatory guidance, 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: Capital Region Medical Center has elected not to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance. Personal Protective Equipment (PPE) (Unaudited): Capital Region Medical Center did not receive any donated PPE during the year ended June 30, 2022.

Finding Details

Finding 2022-001
Provider Relief Funds CFDA No. 93.498 U.S. Department of Health and Human Services Criteria or Specific Requirement – Reporting (45 CFR 75.342) Condition – The Medical Center is required to prepare and submit period 2 and period 3 provider relief fund reporting. These reports are to be prepared using accurate financial information and submitted by the deadline established. Questioned Costs – None Context – The period 2 and period 3 provider relief fund reports were tested. The Medical Center selected option 1 to report lost revenues based on quarterly actual amounts. Amounts reported for each quarter were not calculated accurately. Effect – Errors were made in reporting quarterly Total Revenue/Net Charges from Patient Care. Cause – The Medical Center did not identify certain patient service revenue adjustment accounts in their calculation of lost revenues. Identification as a repeat finding – Is a repeat finding. See 2021-001. Recommendation – Policies and procedures over federal grant reporting should be modified to ensure reports are prepared using complete and accurate information.
Finding 2022-002
Provider Relief Funds CFDA No. 93.498 U.S. Department of Health and Human Services Criteria or Specific Requirement – Activities Allowed/Allowable Costs (40 CFR 35.6245) Condition – The Medical Center is required to prepare and submit period 2 and period 3 provider relief fund reporting. Funds reported for PRF expenses may not be used to reimburse expenses or losses that have been reimbursed from other sources. Questioned Costs – $1,037,755 calculated as the amount of expenses reported in periods 2 and 3 that had already been reimbursed with period 1 funding. Context – The period 2 and period 3 provider relief fund reports were tested. The Medical Center reported the same Other PRF expenses for period 2 and period 3 submissions that were reported in period 1. Effect – Errors were made in reporting Other PRF expenses. Amounts claimed for Other PRF expenses in period 2 and period 3 were already reimbursed by PRF payments in Period 1. This caused errors in the calculated lost revenue available, as the expenses were applied against payments received prior to the utilization of lost revenue. Cause – The Medical Center did not correctly report the Other PRF expenses in the period 2 and period 3 submissions. Identification as a repeat finding – Not a repeat finding Recommendation – Policies and procedures over federal grant reporting should be modified to ensure reports are prepared using complete and accurate information.
Finding 2022-001
Provider Relief Funds CFDA No. 93.498 U.S. Department of Health and Human Services Criteria or Specific Requirement – Reporting (45 CFR 75.342) Condition – The Medical Center is required to prepare and submit period 2 and period 3 provider relief fund reporting. These reports are to be prepared using accurate financial information and submitted by the deadline established. Questioned Costs – None Context – The period 2 and period 3 provider relief fund reports were tested. The Medical Center selected option 1 to report lost revenues based on quarterly actual amounts. Amounts reported for each quarter were not calculated accurately. Effect – Errors were made in reporting quarterly Total Revenue/Net Charges from Patient Care. Cause – The Medical Center did not identify certain patient service revenue adjustment accounts in their calculation of lost revenues. Identification as a repeat finding – Is a repeat finding. See 2021-001. Recommendation – Policies and procedures over federal grant reporting should be modified to ensure reports are prepared using complete and accurate information.
Finding 2022-002
Provider Relief Funds CFDA No. 93.498 U.S. Department of Health and Human Services Criteria or Specific Requirement – Activities Allowed/Allowable Costs (40 CFR 35.6245) Condition – The Medical Center is required to prepare and submit period 2 and period 3 provider relief fund reporting. Funds reported for PRF expenses may not be used to reimburse expenses or losses that have been reimbursed from other sources. Questioned Costs – $1,037,755 calculated as the amount of expenses reported in periods 2 and 3 that had already been reimbursed with period 1 funding. Context – The period 2 and period 3 provider relief fund reports were tested. The Medical Center reported the same Other PRF expenses for period 2 and period 3 submissions that were reported in period 1. Effect – Errors were made in reporting Other PRF expenses. Amounts claimed for Other PRF expenses in period 2 and period 3 were already reimbursed by PRF payments in Period 1. This caused errors in the calculated lost revenue available, as the expenses were applied against payments received prior to the utilization of lost revenue. Cause – The Medical Center did not correctly report the Other PRF expenses in the period 2 and period 3 submissions. Identification as a repeat finding – Not a repeat finding Recommendation – Policies and procedures over federal grant reporting should be modified to ensure reports are prepared using complete and accurate information.