FAC Explorer

Audit 301083

FY End
2023-06-30
Total Expended
$8.95M
Findings
2
Programs
2
Organization: Capital Region Medical Center (MO)
Year: 2023 Accepted: 2024-03-29
Auditor: Forvis LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
390169 2023-002 Material Weakness Yes AB
966611 2023-002 Material Weakness Yes AB

Programs

ALN Program Spent Major Findings
93.498 Provider Relief Fund $5.05M Yes 1
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $3.90M - 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, 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 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, 2023.
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, 2023.

Finding Details

Finding 2023-002
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 4 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 – $518,877.25 calculated as the amount of PRF expenditures reported in period 4 that were also included in period 1 reporting. Context – The period 4 provider relief fund reports was tested. The Medical Center reported the same Other PRF expenses for period 4 submission that was reported in period 1. Effect – Errors were made in reporting Other PRF expenses. 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 4 submission. Identification as a repeat finding – This is a repeat finding. See 2022-002 Recommendation – Policies and procedures over federal grant reporting should be modified to ensure reports are prepared using complete and accurate information.
Finding 2023-002
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 4 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 – $518,877.25 calculated as the amount of PRF expenditures reported in period 4 that were also included in period 1 reporting. Context – The period 4 provider relief fund reports was tested. The Medical Center reported the same Other PRF expenses for period 4 submission that was reported in period 1. Effect – Errors were made in reporting Other PRF expenses. 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 4 submission. Identification as a repeat finding – This is a repeat finding. See 2022-002 Recommendation – Policies and procedures over federal grant reporting should be modified to ensure reports are prepared using complete and accurate information.