FAC Explorer

Audit 30574

FY End
2022-06-30
Total Expended
$15.82M
Findings
2
Programs
5
Organization: Beebe Medical Center Inc. (DE)
Year: 2022 Accepted: 2023-03-12
Auditor: Grant Thornton LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
28397 2022-001 Significant Deficiency - L
604839 2022-001 Significant Deficiency - L

Programs

ALN Program Spent Major Findings
93.498 Provider Relief Fund $12.08M Yes 1
21.027 Coronavirus State and Local Fiscal Recovery Funds $2.15M Yes 0
93.788 Opioid Str $641,431 - 0
93.461 Covid-19 Testing for the Uninsured $597,864 - 0
93.155 Rural Health Research Centers $341,789 - 0

Contacts

Name Title Type
N7D8BEBH2FD5 Marcia Rigsby-Dykes Auditee
3026453460 Derrick McGrow Auditor
No contacts on file

Notes to SEFA

Title: RELATIONSHIP TO FEDERAL FINANCIAL REPORTS Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards (the Schedule) includes the grant activity of Beebe Medical Center, Inc. and subsidiaries, d/b/a Beebe Healthcare (the System), and is presented on the accrual basis of accounting. The information in the 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). Therefore, some amounts presented in the Schedule may differ from amounts presented in, or used in the preparation of, the basic consolidated financial statements. The System receives payments from the federal and state government on behalf of Medicare and Medicaid eligible patients for whom it has provided medical services at its medical facilities. Since these payments represent insurance coverage provided directly to individuals under the Medicaid and Medicare entitlement programs, they are not included as federal financial assistance. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. The regulations and guidelines governing the preparation of federal financial reports vary by federal agency and among programs administered by the same agency. Accordingly, the amounts reported in federal financial reports do not necessarily agree with the amounts reported in the accompanying Schedule which is prepared on the accrual basis of accounting.

Finding Details

Finding 2022-001
Criteria and Condition: The Health Resources and Services Administration (HRSA) Provider Relief Fund Reporting Portal Reporting User Manual provides guidance on reporting expenses and lost revenues in the HRSA portal. Context: The amount of expenses reported by management in the HRSA portal Period 2 submission was incorrect. Management entered the total amounts of expenses for Periods 1 and 2 rather than just the Period 2 expenses that should have been reported in the Period 2 submission. Cause and Effect: Management misinterpreted the instructions and reported total expenses for all quarters rather than just Period 2 expenses on the HRSA portal Period 2 submission. Questioned Costs: Management?s expenses and lost revenue calculation supported the Period 2 PRF payments received although the amounts submitted as expenses in the portal were incorrect. Therefore, there are no questioned costs identified. Recurring Finding: This finding is not a recurring item. Recommendations: We recommend that management review the HRSA Provider Relief Funding Reporting Portal Reporting User Manual prior to each reporting deadline to ensure any changes communicated are addressed in the System?s submission. Views of Responsible Officials and Planned Corrective Action Plan: Management refers the reader to the separately provided Corrective Action Plan for its remediation.
Finding 2022-001
Criteria and Condition: The Health Resources and Services Administration (HRSA) Provider Relief Fund Reporting Portal Reporting User Manual provides guidance on reporting expenses and lost revenues in the HRSA portal. Context: The amount of expenses reported by management in the HRSA portal Period 2 submission was incorrect. Management entered the total amounts of expenses for Periods 1 and 2 rather than just the Period 2 expenses that should have been reported in the Period 2 submission. Cause and Effect: Management misinterpreted the instructions and reported total expenses for all quarters rather than just Period 2 expenses on the HRSA portal Period 2 submission. Questioned Costs: Management?s expenses and lost revenue calculation supported the Period 2 PRF payments received although the amounts submitted as expenses in the portal were incorrect. Therefore, there are no questioned costs identified. Recurring Finding: This finding is not a recurring item. Recommendations: We recommend that management review the HRSA Provider Relief Funding Reporting Portal Reporting User Manual prior to each reporting deadline to ensure any changes communicated are addressed in the System?s submission. Views of Responsible Officials and Planned Corrective Action Plan: Management refers the reader to the separately provided Corrective Action Plan for its remediation.