FAC Explorer

Audit 308835

FY End
2023-06-30
Total Expended
$2.56M
Findings
2
Programs
3
Organization: Orchard Hospital and Affiliate (CA)
Year: 2023 Accepted: 2024-06-13
Auditor: Wipfli LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
400812 2023-001 Significant Deficiency - L
977254 2023-001 Significant Deficiency - L

Programs

ALN Program Spent Major Findings
93.498 Provider Relief Fund $2.29M Yes 1
93.155 Rural Health Research Centers $258,376 - 0
93.301 Small Rural Hospital Improvement Grant Program $11,855 - 0

Contacts

Name Title Type
CNDLMAL8U8S5 Ed Gonzalez Auditee
5308469099 Barb Hall Auditor
No contacts on file

Notes to SEFA

Title: Note 1: General Accounting Policies: With the exception of expenditures related to the Provider Relief Fund (PRF) and American Rescue Plan (ARP) Rural Distribution, expenditures on the Schedule are reported on the accrual basis of accounting and 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. The PRF and ARP are not subject to cost principles requirements contained in the Uniform Guidance. Expenditures reported on the Schedule for PRF and ARP are based on the PRF and ARP period of availability, terms and conditions of the program, and amounts reported in the PRF and ARP portal for the reporting period 5, due September 30, 2023. De Minimis Rate Used: N Rate Explanation: Orchard Hospital and Affiliate 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 grant activity of Orchard Hospital and Affiliate under programs of the federal governments for the year ended June 30, 2023. The information in this schedule is presented in accordance with 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 Orchard Hospital and Affiliate, it is not intended to and does not present the financial position, changes in net assets ,or cash flows of Orchard Hospital and Affiliate.
Title: Note 4: Sub-Recipients Accounting Policies: With the exception of expenditures related to the Provider Relief Fund (PRF) and American Rescue Plan (ARP) Rural Distribution, expenditures on the Schedule are reported on the accrual basis of accounting and 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. The PRF and ARP are not subject to cost principles requirements contained in the Uniform Guidance. Expenditures reported on the Schedule for PRF and ARP are based on the PRF and ARP period of availability, terms and conditions of the program, and amounts reported in the PRF and ARP portal for the reporting period 5, due September 30, 2023. De Minimis Rate Used: N Rate Explanation: Orchard Hospital and Affiliate has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. Orchard Hospital and Affiliate does not have any sub-recipients of federal awards.

Finding Details

Finding 2023-001
Finding 2023-001 Program Name: Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Federal Assistance Listing Number: 93.498 Federal Agency: U.S. Department of Health and Human Services Questioned Costs: N/A Type of Finding: Significant Deficiency Compliance Requirement: Reporting Condition: The Organization did not meet its financial reporting obligations under the grant during the year. The Organization was unable to complete the FYE 2023 audit timely and therefore were unable to file their Data Collection Form (SF-SAC) by the due date of March 31, 2024. Criteria: The Organization is required to file the Data Collection Form within 30 days after receipt of audit or 9 months after year end, whichever comes first. Cause: The Data Collection form was not filed within the required time period due to a delay in preparations for the audit. Questioned Costs: None Effect: The Organization was not in compliance with federal regulations. Recommendation: We recommend audit preparations are completed on a timely basis to ensure that the reporting deadline is met. View of Responsible Officials: Management acknowledges there were significant capacity issues caused by turnover within the organization which delayed the audit. Management will complete the Data Collection Form upon issuance of the audit.
Finding 2023-001
Finding 2023-001 Program Name: Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Federal Assistance Listing Number: 93.498 Federal Agency: U.S. Department of Health and Human Services Questioned Costs: N/A Type of Finding: Significant Deficiency Compliance Requirement: Reporting Condition: The Organization did not meet its financial reporting obligations under the grant during the year. The Organization was unable to complete the FYE 2023 audit timely and therefore were unable to file their Data Collection Form (SF-SAC) by the due date of March 31, 2024. Criteria: The Organization is required to file the Data Collection Form within 30 days after receipt of audit or 9 months after year end, whichever comes first. Cause: The Data Collection form was not filed within the required time period due to a delay in preparations for the audit. Questioned Costs: None Effect: The Organization was not in compliance with federal regulations. Recommendation: We recommend audit preparations are completed on a timely basis to ensure that the reporting deadline is met. View of Responsible Officials: Management acknowledges there were significant capacity issues caused by turnover within the organization which delayed the audit. Management will complete the Data Collection Form upon issuance of the audit.