FAC Explorer

Audit 30575

FY End
2022-09-30
Total Expended
$11.95M
Findings
2
Programs
4
Organization: Abbeville County Memorial Hospital D/b/a Abbeville Area Medical Center (SC)
Year: 2022 Accepted: 2023-03-21
Auditor: Eide Bailly LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
28398 2022-002 Significant Deficiency - L
604840 2022-002 Significant Deficiency - L

Programs

ALN Program Spent Major Findings
10.766 Community Facilities Loans and Grants $11.33M Yes 1
93.461 Covid-19 Testing for the Uninsured $363,426 - 0
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $165,916 - 0
93.912 Rural Health Care Services Outreach, Rural Health Network Development and Small Health Care Provider Quality Improvement $99,058 - 0

Contacts

Name Title Type
GUARMBV7JW79 Will Grant Auditee
8643663310 Tyler Bernier Auditor
No contacts on file

Notes to SEFA

Title: Loan/loan guarantee outstanding balances Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting, with the exception for the HRSA COVID-19 Claims Reimbursement for the Uninsured Program and the COVID-19 Coverage Assistance Fund (Federal Financial Assistance Listing/CFDA #93.461), which is based on when the claim is eligible evidenced by the receipt of monies from the federal agency. When applicable, 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. No federal financial assistance has been provided to a subrecipient. De Minimis Rate Used: N Rate Explanation: The Center does not draw for indirect administrative expenses and has not elected to use the 10% de minimis cost rate. COMMUNITY FACILITIES LOANS AND GRANTS (10.766) - Expenditures reported on the Schedule consist of the beginning of the year outstanding loan balance plus advances made on the loan during the year. The outstanding balance of the direct loan at September 30, 2022, was $11,143,713.
Title: Basis of Presentation Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting, with the exception for the HRSA COVID-19 Claims Reimbursement for the Uninsured Program and the COVID-19 Coverage Assistance Fund (Federal Financial Assistance Listing/CFDA #93.461), which is based on when the claim is eligible evidenced by the receipt of monies from the federal agency. When applicable, 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. No federal financial assistance has been provided to a subrecipient. De Minimis Rate Used: N Rate Explanation: The Center does not draw for indirect administrative expenses and has not elected to use the 10% de minimis cost rate. The accompanying schedule of expenditures of federal awards (Schedule) includes the federal award activity of the Abbeville County Memorial Hospital d/b/a Abbeville Area Medical Center (Center) under programs of the federal government for the year ended September 30, 2022. The information 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 Center, it is not intended to and does not present the financial position, changes in net position, or cash flows of the Center.

Finding Details

Finding 2022-002
U.S. Department of Agriculture Federal Financial Assistance Listing #10.766 Community Facilities Loans and Grants Reporting Significant Deficiency in Internal Control Over Compliance Criteria: 2 CFR 200.303(a) establishes that the auditee must establish and maintain effective internal control over the federal award that provides assurance that the entity is managing the federal award in compliance with the conditions of the award. Condition: The Center does not have an internal control system designed to provide for review and approval of the quarterly form RD 442-2, Statement of Budget, Income, and Equity (OMB No. 0575-0015) reports submitted. Cause: The Center?s internal controls were not established to cover quarterly reporting to the federal agency. Effect: There is a potential that the Center?s form RD 442-2 could contain errors in financial information. Questioned Costs: None reported Repeat Finding from Prior Years: No Context: No sampling was performed. Recommendation: While we recognize that this condition is not unusual for an organization with limited staffing, we recommend management be aware of the financial reporting requirements relating to the Center?s quarterly filings and implement controls to ensure the accuracy of the filed reports, which should include an independent review and approval. Views of Responsible Officials: Management agrees with the finding.
Finding 2022-002
U.S. Department of Agriculture Federal Financial Assistance Listing #10.766 Community Facilities Loans and Grants Reporting Significant Deficiency in Internal Control Over Compliance Criteria: 2 CFR 200.303(a) establishes that the auditee must establish and maintain effective internal control over the federal award that provides assurance that the entity is managing the federal award in compliance with the conditions of the award. Condition: The Center does not have an internal control system designed to provide for review and approval of the quarterly form RD 442-2, Statement of Budget, Income, and Equity (OMB No. 0575-0015) reports submitted. Cause: The Center?s internal controls were not established to cover quarterly reporting to the federal agency. Effect: There is a potential that the Center?s form RD 442-2 could contain errors in financial information. Questioned Costs: None reported Repeat Finding from Prior Years: No Context: No sampling was performed. Recommendation: While we recognize that this condition is not unusual for an organization with limited staffing, we recommend management be aware of the financial reporting requirements relating to the Center?s quarterly filings and implement controls to ensure the accuracy of the filed reports, which should include an independent review and approval. Views of Responsible Officials: Management agrees with the finding.