FAC Explorer

Audit 306883

FY End
2023-09-30
Total Expended
$60.59M
Findings
2
Programs
19
Organization: Coxhealth (MO)
Year: 2023 Accepted: 2024-05-22
Auditor: Forvis LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
398167 2023-001 Significant Deficiency - ABL
974609 2023-001 Significant Deficiency - ABL

Programs

ALN Program Spent Major Findings
93.498 Provider Relief Fund $25.09M Yes 1
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $24.96M Yes 0
84.268 Federal Direct Student Loans $6.72M - 0
84.063 Federal Pell Grant Program $1.08M - 0
84.425 Education Stabilization Fund $628,282 - 0
32.006 Covid-19 Telehealth Program $553,551 - 0
93.884 Grants for Primary Care Training and Enhancement $416,959 - 0
93.211 Telehealth Programs $325,402 - 0
93.243 Substance Abuse and Mental Health Services_projects of Regional and National Significance $179,634 - 0
16.575 Crime Victim Assistance $114,396 - 0
93.912 Rural Health Care Services Outreach, Rural Health Network Development and Small Health Care Provider Quality Improvement $58,418 - 0
16.589 Rural Domestic Violence, Dating Violence, Sexual Assault, and Stalking Assistance Program $55,300 - 0
84.007 Federal Supplemental Educational Opportunity Grants $43,200 - 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $39,249 - 0
93.680 Medical Student Education $29,029 - 0
93.913 Grants to States for Operation of Offices of Rural Health $26,878 - 0
84.033 Federal Work-Study Program $22,264 - 0
93.301 Small Rural Hospital Improvement Grant Program $10,933 - 0
93.853 Extramural Research Programs in the Neurosciences and Neurological Disorders $4,235 - 0

Contacts

Name Title Type
H86ZNGYKFVV4 Lisa Alexander Auditee
4172697109 Ryan O'Grady 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 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: CoxHealth 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 CoxHealth under progras of the federal government for the year ended September 30, 2023. The infomration 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 CoxHealth, it is not intended to and does not present the consolidated financial position, results of operations, changes in net assets, or cash flows of CoxHealth.
Title: 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: CoxHealth has elected not to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance. Federal Direct Student Loan balances are not included in CoxHealth's consolidated financial statements. Loans disbursed during the year are included in federal expenditures presented in the Schedule.
Title: 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: CoxHealth has elected not to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance. CoxHealth did not receive any federally donated Personal Protective Equipment (PPE) during the year ended September 30, 2023.

Finding Details

Finding 2023-001
Provider Relief Funds CFDA No. 93.498 U.S. Department of Health and Human Services (DHHS) Criteria or Specific Requirement – Activities Allowed/Unallowed and Allowable Costs/Cost Principles (Pub. L No 116-136, 134 Stat. 563 and Pub L. No 116-139, 134 Stat. 622 and 623) and Reporting (45 CFR 75.342) Condition – The Health System is required to prepare and submit period 4 provider relief fund reporting. These reports are to be prepared using accurate financial information and submitted by the deadline established. Questioned Costs – $326,960 Context – The Health System was required to submit 5 period 4 provider relief fund reports. We selected all reports to be tested. The Health System selected option iii to report lost revenues based on DHHS' alternative method. Amounts reported for 9 our of 70 attributes tested in the 5 period 4 provider relief fund reports were not calculated accurately. Effect – The Health System's reporting of lost revenues to DHHS for Period 4 was not prepared in accordance with the requirements determined by DHHS. When these errors are considered, the Health System's total provider relief fund payments applied to lost revenues did not change from what was originally reported in period 4 for four out of five reports filed. Cause – The Health System included certain general ledger accounts in their calculation of lost revenues that did not meet DHHS' definition of patient service revenue. 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 2023-001
Provider Relief Funds CFDA No. 93.498 U.S. Department of Health and Human Services (DHHS) Criteria or Specific Requirement – Activities Allowed/Unallowed and Allowable Costs/Cost Principles (Pub. L No 116-136, 134 Stat. 563 and Pub L. No 116-139, 134 Stat. 622 and 623) and Reporting (45 CFR 75.342) Condition – The Health System is required to prepare and submit period 4 provider relief fund reporting. These reports are to be prepared using accurate financial information and submitted by the deadline established. Questioned Costs – $326,960 Context – The Health System was required to submit 5 period 4 provider relief fund reports. We selected all reports to be tested. The Health System selected option iii to report lost revenues based on DHHS' alternative method. Amounts reported for 9 our of 70 attributes tested in the 5 period 4 provider relief fund reports were not calculated accurately. Effect – The Health System's reporting of lost revenues to DHHS for Period 4 was not prepared in accordance with the requirements determined by DHHS. When these errors are considered, the Health System's total provider relief fund payments applied to lost revenues did not change from what was originally reported in period 4 for four out of five reports filed. Cause – The Health System included certain general ledger accounts in their calculation of lost revenues that did not meet DHHS' definition of patient service revenue. 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.