FAC Explorer

Audit 308838

FY End
2023-12-31
Total Expended
$50.69M
Findings
16
Programs
19
Organization: Baycare Health System, Inc. and Affiliates (FL)
Year: 2023 Accepted: 2024-06-13
Auditor: Kpmg LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
400813 2023-001 Material Weakness - L
400814 2023-001 Material Weakness - L
400815 2023-001 Material Weakness - L
400816 2023-001 Material Weakness - L
400817 2023-001 Material Weakness - L
400818 2023-001 Material Weakness - L
400819 2023-001 Material Weakness - L
400820 2023-001 Material Weakness - L
977255 2023-001 Material Weakness - L
977256 2023-001 Material Weakness - L
977257 2023-001 Material Weakness - L
977258 2023-001 Material Weakness - L
977259 2023-001 Material Weakness - L
977260 2023-001 Material Weakness - L
977261 2023-001 Material Weakness - L
977262 2023-001 Material Weakness - L

Programs

ALN Program Spent Major Findings
93.914 Hiv Emergency Relief Project Grants $1.45M Yes 1
93.958 Block Grants for Community Mental Health Services $1.35M Yes 0
93.959 Block Grants for Prevention and Treatment of Substance Abuse $774,284 Yes 0
93.788 Opioid Str $184,805 - 0
93.778 Medical Assistance Program $173,543 - 0
93.332 Cooperative Agreement to Support Navigators in Federally-Facilitated and State Partnership Marketplaces $133,887 - 0
93.917 Hiv Care Formula Grants $94,244 - 0
93.150 Projects for Assistance in Transition From Homelessness (path) $91,617 - 0
16.560 National Institute of Justice Research, Evaluation, and Development Project Grants $82,403 - 0
93.153 Coordinated Services and Access to Research for Women, Infants, Children, and Youth $66,087 - 0
93.243 Substance Abuse and Mental Health Services_projects of Regional and National Significance $29,562 - 0
93.558 Temporary Assistance for Needy Families $24,348 - 0
93.498 Provider Relief Fund $21,359 Yes 1
93.696 Certified Community Behavioral Health Clinic Expansion Grants $19,978 - 0
14.241 Housing Opportunities for Persons with Aids $19,735 - 0
93.994 Maternal and Child Health Services Block Grant to the States $19,157 - 0
93.110 Maternal and Child Health Federal Consolidated Programs $6,997 - 0
97.032 Crisis Counseling $6,249 - 0
93.080 Blood Disorder Program: Prevention, Surveillance, and Research $6,125 - 0

Contacts

Name Title Type
Q35NCMKQ7AU5 Janice Polo Auditee
7278208021 Todd Webster Auditor
No contacts on file

Notes to SEFA

Title: 2- Nonreimbursable Expenses Accounting Policies: The accounting policies and presentation of the schedules of expenditures of federal awards and state financial assistance (collectively, the Schedules) of BayCare Health System, Inc. and Affiliates (the Organization) have been designed to conform to accounting principles generally accepted in the United States of America, and the reporting and compliance requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements Cost Principles, and Audit Requirements for Federal Awards (the Uniform Guidance), and Chapter 10.650, Rules of the Auditor General(Chapter 10.650).The Uniform Guidance, Section 215.97, Florida Statutes, and Chapter 10.650, set forth the audit and reporting requirements for federal awards and state financial assistance, respectively. The schedule of expenditures of federal awards and schedule of expenditures of state financial assistance includes all federal awards and state financial assistance, respectively, expended by the Organization during the year ended December 31, 2023.Basis of accounting refers to when expenditures are recognized in the accounts and reported in the combined financial statements. The accrual basis of accounting is followed for the schedules. Accordingly, expenditures are recorded when incurred rather than when paid. De Minimis Rate Used: N Rate Explanation: N/A The Organization incurs certain expenses, which are nonreimbursable or nonallowable under certain federal awards or state grant awards. These expenses are funded by nongrant revenues, such as patient fees, and are excluded from the schedules.
Title: 3-Contingencies Accounting Policies: The accounting policies and presentation of the schedules of expenditures of federal awards and state financial assistance (collectively, the Schedules) of BayCare Health System, Inc. and Affiliates (the Organization) have been designed to conform to accounting principles generally accepted in the United States of America, and the reporting and compliance requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements Cost Principles, and Audit Requirements for Federal Awards (the Uniform Guidance), and Chapter 10.650, Rules of the Auditor General(Chapter 10.650).The Uniform Guidance, Section 215.97, Florida Statutes, and Chapter 10.650, set forth the audit and reporting requirements for federal awards and state financial assistance, respectively. The schedule of expenditures of federal awards and schedule of expenditures of state financial assistance includes all federal awards and state financial assistance, respectively, expended by the Organization during the year ended December 31, 2023.Basis of accounting refers to when expenditures are recognized in the accounts and reported in the combined financial statements. The accrual basis of accounting is followed for the schedules. Accordingly, expenditures are recorded when incurred rather than when paid. De Minimis Rate Used: N Rate Explanation: N/A Grant monies received and disbursed by the Organization are for specific purposes and are subject to review by the grantor agencies. Such audits may result in requests for reimbursement due to disallowed expenditures. Based upon prior experience, the Organization does not believe that such disallowances, if any, would have a material effect on the financial position of the Organization.
Title: 4-Indirect Cost Rate Election Accounting Policies: The accounting policies and presentation of the schedules of expenditures of federal awards and state financial assistance (collectively, the Schedules) of BayCare Health System, Inc. and Affiliates (the Organization) have been designed to conform to accounting principles generally accepted in the United States of America, and the reporting and compliance requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements Cost Principles, and Audit Requirements for Federal Awards (the Uniform Guidance), and Chapter 10.650, Rules of the Auditor General(Chapter 10.650).The Uniform Guidance, Section 215.97, Florida Statutes, and Chapter 10.650, set forth the audit and reporting requirements for federal awards and state financial assistance, respectively. The schedule of expenditures of federal awards and schedule of expenditures of state financial assistance includes all federal awards and state financial assistance, respectively, expended by the Organization during the year ended December 31, 2023.Basis of accounting refers to when expenditures are recognized in the accounts and reported in the combined financial statements. The accrual basis of accounting is followed for the schedules. Accordingly, expenditures are recorded when incurred rather than when paid. De Minimis Rate Used: N Rate Explanation: N/A The Organization received a negotiated indirect cost rate for each of its federal awards; therefore, it did not elect to charge a de minimus rate of 10% for determining the indirect cost amount.
Title: 5- Matching Funds Accounting Policies: The accounting policies and presentation of the schedules of expenditures of federal awards and state financial assistance (collectively, the Schedules) of BayCare Health System, Inc. and Affiliates (the Organization) have been designed to conform to accounting principles generally accepted in the United States of America, and the reporting and compliance requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements Cost Principles, and Audit Requirements for Federal Awards (the Uniform Guidance), and Chapter 10.650, Rules of the Auditor General(Chapter 10.650).The Uniform Guidance, Section 215.97, Florida Statutes, and Chapter 10.650, set forth the audit and reporting requirements for federal awards and state financial assistance, respectively. The schedule of expenditures of federal awards and schedule of expenditures of state financial assistance includes all federal awards and state financial assistance, respectively, expended by the Organization during the year ended December 31, 2023.Basis of accounting refers to when expenditures are recognized in the accounts and reported in the combined financial statements. The accrual basis of accounting is followed for the schedules. Accordingly, expenditures are recorded when incurred rather than when paid. De Minimis Rate Used: N Rate Explanation: N/A The Organization receives a substantial portion of its support from various funding sources which require a local match. These funding sources include the State of Florida Department of Children and Families and the Central Florida Behavioral Health Network, Inc. The Organization has satisfied the matching requirements through local grants and by incurring expenses of $2,725,344 for contract QG002, with a contract period of July 1, 2022 to June 30, 2023 which ended during the year ended December 31, 2023.
Title: 6- Provider Relief Fund Accounting Policies: The accounting policies and presentation of the schedules of expenditures of federal awards and state financial assistance (collectively, the Schedules) of BayCare Health System, Inc. and Affiliates (the Organization) have been designed to conform to accounting principles generally accepted in the United States of America, and the reporting and compliance requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements Cost Principles, and Audit Requirements for Federal Awards (the Uniform Guidance), and Chapter 10.650, Rules of the Auditor General(Chapter 10.650).The Uniform Guidance, Section 215.97, Florida Statutes, and Chapter 10.650, set forth the audit and reporting requirements for federal awards and state financial assistance, respectively. The schedule of expenditures of federal awards and schedule of expenditures of state financial assistance includes all federal awards and state financial assistance, respectively, expended by the Organization during the year ended December 31, 2023.Basis of accounting refers to when expenditures are recognized in the accounts and reported in the combined financial statements. The accrual basis of accounting is followed for the schedules. Accordingly, expenditures are recorded when incurred rather than when paid. De Minimis Rate Used: N Rate Explanation: N/A As required by the granting agency, the accompanying amounts presented in the schedule of expenditures of federal awards represent the lessor of the funds received for the period of January 1, 2022 to June 30, 2022 and the period of July 1, 2022 to December 31, 2022 or the related expenditures incurred and lost revenues as reported to the U.S. Department of Health and Human Services for the PRF Portal reporting time periods of July 1, 2023 to September 30, 2023 and January 1, 2024 to March 31. 2024.

Finding Details

Finding 2023-001
Finding 2023-001 – Reporting Federal Programs AL No. 93.914 – HIV Emergency Relief Project Grants and AL No. 93.498 Prover Relief Fund and American Rescue Plan (ARP) Rural Distribution. Pass-through Entities Hillsborough County for AL No. 93.914 and n/a for AL No. 93.498 Federal Agency U.S. Department of Health and Human Services Federal Award Number and Award Year RW1-17, award year 3/1/2022 – 2/29/2024 for AL No. 93.914 None, award year 1/1/2022 – 12/31/2022 for AL No. 93.498 Criteria The 2 CFR section 200.303 requires that non-federal entities receiving federal awards establish and maintain internal control over the federal awards that provides reasonable assurance that the non-federal entity is managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal awards. BAYCARE HEALTH SYSTEM, INC. AND AFFILIATES Schedule of Findings and Questioned Costs Year ended December 31, 2023 77 Condition and Context For AL No. 93.914, BayCare included expenditures related to February 2024 dates of service on the Schedule of Expenditures of Federal Awards (SEFA). An adjustment to the final SEFA of $152,329 was required. For AL No. 93.498, BayCare initially excluded Period 5 Provider Relief Funds on the SEFA. An adjustment to the final SEFA of $9,234,533 was required. Possible Cause and Effect For AL No. 93.914, in preparing the SEFA, BayCare exported the year to date patient data which included all patients served under this program. Certain manipulation of the data is needed to include only those dates of service in 2023. In doing so, the client included dates of service in February 2024 which overstated the SEFA expenditures. For AL No. 93.498, per the compliance supplement, Period 5 and 6 payments received during 2022 were to be included on the 2023 SEFA. Due to an internal miscommunication within the BayCare team, these funds were initially excluded and thus required an adjustment to the SEFA. Questioned Costs None Statistically Valid Sample Not applicable Repeat of Prior Finding No Recommendations Management should enhance its process to include a supervisory review of the SEFA, ensuring its completeness and accuracy. View of Responsible Official Management agrees with the noted finding.
Finding 2023-001
Finding 2023-001 – Reporting Federal Programs AL No. 93.914 – HIV Emergency Relief Project Grants and AL No. 93.498 Prover Relief Fund and American Rescue Plan (ARP) Rural Distribution. Pass-through Entities Hillsborough County for AL No. 93.914 and n/a for AL No. 93.498 Federal Agency U.S. Department of Health and Human Services Federal Award Number and Award Year RW1-17, award year 3/1/2022 – 2/29/2024 for AL No. 93.914 None, award year 1/1/2022 – 12/31/2022 for AL No. 93.498 Criteria The 2 CFR section 200.303 requires that non-federal entities receiving federal awards establish and maintain internal control over the federal awards that provides reasonable assurance that the non-federal entity is managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal awards. BAYCARE HEALTH SYSTEM, INC. AND AFFILIATES Schedule of Findings and Questioned Costs Year ended December 31, 2023 77 Condition and Context For AL No. 93.914, BayCare included expenditures related to February 2024 dates of service on the Schedule of Expenditures of Federal Awards (SEFA). An adjustment to the final SEFA of $152,329 was required. For AL No. 93.498, BayCare initially excluded Period 5 Provider Relief Funds on the SEFA. An adjustment to the final SEFA of $9,234,533 was required. Possible Cause and Effect For AL No. 93.914, in preparing the SEFA, BayCare exported the year to date patient data which included all patients served under this program. Certain manipulation of the data is needed to include only those dates of service in 2023. In doing so, the client included dates of service in February 2024 which overstated the SEFA expenditures. For AL No. 93.498, per the compliance supplement, Period 5 and 6 payments received during 2022 were to be included on the 2023 SEFA. Due to an internal miscommunication within the BayCare team, these funds were initially excluded and thus required an adjustment to the SEFA. Questioned Costs None Statistically Valid Sample Not applicable Repeat of Prior Finding No Recommendations Management should enhance its process to include a supervisory review of the SEFA, ensuring its completeness and accuracy. View of Responsible Official Management agrees with the noted finding.
Finding 2023-001
Finding 2023-001 – Reporting Federal Programs AL No. 93.914 – HIV Emergency Relief Project Grants and AL No. 93.498 Prover Relief Fund and American Rescue Plan (ARP) Rural Distribution. Pass-through Entities Hillsborough County for AL No. 93.914 and n/a for AL No. 93.498 Federal Agency U.S. Department of Health and Human Services Federal Award Number and Award Year RW1-17, award year 3/1/2022 – 2/29/2024 for AL No. 93.914 None, award year 1/1/2022 – 12/31/2022 for AL No. 93.498 Criteria The 2 CFR section 200.303 requires that non-federal entities receiving federal awards establish and maintain internal control over the federal awards that provides reasonable assurance that the non-federal entity is managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal awards. BAYCARE HEALTH SYSTEM, INC. AND AFFILIATES Schedule of Findings and Questioned Costs Year ended December 31, 2023 77 Condition and Context For AL No. 93.914, BayCare included expenditures related to February 2024 dates of service on the Schedule of Expenditures of Federal Awards (SEFA). An adjustment to the final SEFA of $152,329 was required. For AL No. 93.498, BayCare initially excluded Period 5 Provider Relief Funds on the SEFA. An adjustment to the final SEFA of $9,234,533 was required. Possible Cause and Effect For AL No. 93.914, in preparing the SEFA, BayCare exported the year to date patient data which included all patients served under this program. Certain manipulation of the data is needed to include only those dates of service in 2023. In doing so, the client included dates of service in February 2024 which overstated the SEFA expenditures. For AL No. 93.498, per the compliance supplement, Period 5 and 6 payments received during 2022 were to be included on the 2023 SEFA. Due to an internal miscommunication within the BayCare team, these funds were initially excluded and thus required an adjustment to the SEFA. Questioned Costs None Statistically Valid Sample Not applicable Repeat of Prior Finding No Recommendations Management should enhance its process to include a supervisory review of the SEFA, ensuring its completeness and accuracy. View of Responsible Official Management agrees with the noted finding.
Finding 2023-001
Finding 2023-001 – Reporting Federal Programs AL No. 93.914 – HIV Emergency Relief Project Grants and AL No. 93.498 Prover Relief Fund and American Rescue Plan (ARP) Rural Distribution. Pass-through Entities Hillsborough County for AL No. 93.914 and n/a for AL No. 93.498 Federal Agency U.S. Department of Health and Human Services Federal Award Number and Award Year RW1-17, award year 3/1/2022 – 2/29/2024 for AL No. 93.914 None, award year 1/1/2022 – 12/31/2022 for AL No. 93.498 Criteria The 2 CFR section 200.303 requires that non-federal entities receiving federal awards establish and maintain internal control over the federal awards that provides reasonable assurance that the non-federal entity is managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal awards. BAYCARE HEALTH SYSTEM, INC. AND AFFILIATES Schedule of Findings and Questioned Costs Year ended December 31, 2023 77 Condition and Context For AL No. 93.914, BayCare included expenditures related to February 2024 dates of service on the Schedule of Expenditures of Federal Awards (SEFA). An adjustment to the final SEFA of $152,329 was required. For AL No. 93.498, BayCare initially excluded Period 5 Provider Relief Funds on the SEFA. An adjustment to the final SEFA of $9,234,533 was required. Possible Cause and Effect For AL No. 93.914, in preparing the SEFA, BayCare exported the year to date patient data which included all patients served under this program. Certain manipulation of the data is needed to include only those dates of service in 2023. In doing so, the client included dates of service in February 2024 which overstated the SEFA expenditures. For AL No. 93.498, per the compliance supplement, Period 5 and 6 payments received during 2022 were to be included on the 2023 SEFA. Due to an internal miscommunication within the BayCare team, these funds were initially excluded and thus required an adjustment to the SEFA. Questioned Costs None Statistically Valid Sample Not applicable Repeat of Prior Finding No Recommendations Management should enhance its process to include a supervisory review of the SEFA, ensuring its completeness and accuracy. View of Responsible Official Management agrees with the noted finding.
Finding 2023-001
Finding 2023-001 – Reporting Federal Programs AL No. 93.914 – HIV Emergency Relief Project Grants and AL No. 93.498 Prover Relief Fund and American Rescue Plan (ARP) Rural Distribution. Pass-through Entities Hillsborough County for AL No. 93.914 and n/a for AL No. 93.498 Federal Agency U.S. Department of Health and Human Services Federal Award Number and Award Year RW1-17, award year 3/1/2022 – 2/29/2024 for AL No. 93.914 None, award year 1/1/2022 – 12/31/2022 for AL No. 93.498 Criteria The 2 CFR section 200.303 requires that non-federal entities receiving federal awards establish and maintain internal control over the federal awards that provides reasonable assurance that the non-federal entity is managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal awards. BAYCARE HEALTH SYSTEM, INC. AND AFFILIATES Schedule of Findings and Questioned Costs Year ended December 31, 2023 77 Condition and Context For AL No. 93.914, BayCare included expenditures related to February 2024 dates of service on the Schedule of Expenditures of Federal Awards (SEFA). An adjustment to the final SEFA of $152,329 was required. For AL No. 93.498, BayCare initially excluded Period 5 Provider Relief Funds on the SEFA. An adjustment to the final SEFA of $9,234,533 was required. Possible Cause and Effect For AL No. 93.914, in preparing the SEFA, BayCare exported the year to date patient data which included all patients served under this program. Certain manipulation of the data is needed to include only those dates of service in 2023. In doing so, the client included dates of service in February 2024 which overstated the SEFA expenditures. For AL No. 93.498, per the compliance supplement, Period 5 and 6 payments received during 2022 were to be included on the 2023 SEFA. Due to an internal miscommunication within the BayCare team, these funds were initially excluded and thus required an adjustment to the SEFA. Questioned Costs None Statistically Valid Sample Not applicable Repeat of Prior Finding No Recommendations Management should enhance its process to include a supervisory review of the SEFA, ensuring its completeness and accuracy. View of Responsible Official Management agrees with the noted finding.
Finding 2023-001
Finding 2023-001 – Reporting Federal Programs AL No. 93.914 – HIV Emergency Relief Project Grants and AL No. 93.498 Prover Relief Fund and American Rescue Plan (ARP) Rural Distribution. Pass-through Entities Hillsborough County for AL No. 93.914 and n/a for AL No. 93.498 Federal Agency U.S. Department of Health and Human Services Federal Award Number and Award Year RW1-17, award year 3/1/2022 – 2/29/2024 for AL No. 93.914 None, award year 1/1/2022 – 12/31/2022 for AL No. 93.498 Criteria The 2 CFR section 200.303 requires that non-federal entities receiving federal awards establish and maintain internal control over the federal awards that provides reasonable assurance that the non-federal entity is managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal awards. BAYCARE HEALTH SYSTEM, INC. AND AFFILIATES Schedule of Findings and Questioned Costs Year ended December 31, 2023 77 Condition and Context For AL No. 93.914, BayCare included expenditures related to February 2024 dates of service on the Schedule of Expenditures of Federal Awards (SEFA). An adjustment to the final SEFA of $152,329 was required. For AL No. 93.498, BayCare initially excluded Period 5 Provider Relief Funds on the SEFA. An adjustment to the final SEFA of $9,234,533 was required. Possible Cause and Effect For AL No. 93.914, in preparing the SEFA, BayCare exported the year to date patient data which included all patients served under this program. Certain manipulation of the data is needed to include only those dates of service in 2023. In doing so, the client included dates of service in February 2024 which overstated the SEFA expenditures. For AL No. 93.498, per the compliance supplement, Period 5 and 6 payments received during 2022 were to be included on the 2023 SEFA. Due to an internal miscommunication within the BayCare team, these funds were initially excluded and thus required an adjustment to the SEFA. Questioned Costs None Statistically Valid Sample Not applicable Repeat of Prior Finding No Recommendations Management should enhance its process to include a supervisory review of the SEFA, ensuring its completeness and accuracy. View of Responsible Official Management agrees with the noted finding.
Finding 2023-001
Finding 2023-001 – Reporting Federal Programs AL No. 93.914 – HIV Emergency Relief Project Grants and AL No. 93.498 Prover Relief Fund and American Rescue Plan (ARP) Rural Distribution. Pass-through Entities Hillsborough County for AL No. 93.914 and n/a for AL No. 93.498 Federal Agency U.S. Department of Health and Human Services Federal Award Number and Award Year RW1-17, award year 3/1/2022 – 2/29/2024 for AL No. 93.914 None, award year 1/1/2022 – 12/31/2022 for AL No. 93.498 Criteria The 2 CFR section 200.303 requires that non-federal entities receiving federal awards establish and maintain internal control over the federal awards that provides reasonable assurance that the non-federal entity is managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal awards. BAYCARE HEALTH SYSTEM, INC. AND AFFILIATES Schedule of Findings and Questioned Costs Year ended December 31, 2023 77 Condition and Context For AL No. 93.914, BayCare included expenditures related to February 2024 dates of service on the Schedule of Expenditures of Federal Awards (SEFA). An adjustment to the final SEFA of $152,329 was required. For AL No. 93.498, BayCare initially excluded Period 5 Provider Relief Funds on the SEFA. An adjustment to the final SEFA of $9,234,533 was required. Possible Cause and Effect For AL No. 93.914, in preparing the SEFA, BayCare exported the year to date patient data which included all patients served under this program. Certain manipulation of the data is needed to include only those dates of service in 2023. In doing so, the client included dates of service in February 2024 which overstated the SEFA expenditures. For AL No. 93.498, per the compliance supplement, Period 5 and 6 payments received during 2022 were to be included on the 2023 SEFA. Due to an internal miscommunication within the BayCare team, these funds were initially excluded and thus required an adjustment to the SEFA. Questioned Costs None Statistically Valid Sample Not applicable Repeat of Prior Finding No Recommendations Management should enhance its process to include a supervisory review of the SEFA, ensuring its completeness and accuracy. View of Responsible Official Management agrees with the noted finding.
Finding 2023-001
Finding 2023-001 – Reporting Federal Programs AL No. 93.914 – HIV Emergency Relief Project Grants and AL No. 93.498 Prover Relief Fund and American Rescue Plan (ARP) Rural Distribution. Pass-through Entities Hillsborough County for AL No. 93.914 and n/a for AL No. 93.498 Federal Agency U.S. Department of Health and Human Services Federal Award Number and Award Year RW1-17, award year 3/1/2022 – 2/29/2024 for AL No. 93.914 None, award year 1/1/2022 – 12/31/2022 for AL No. 93.498 Criteria The 2 CFR section 200.303 requires that non-federal entities receiving federal awards establish and maintain internal control over the federal awards that provides reasonable assurance that the non-federal entity is managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal awards. BAYCARE HEALTH SYSTEM, INC. AND AFFILIATES Schedule of Findings and Questioned Costs Year ended December 31, 2023 77 Condition and Context For AL No. 93.914, BayCare included expenditures related to February 2024 dates of service on the Schedule of Expenditures of Federal Awards (SEFA). An adjustment to the final SEFA of $152,329 was required. For AL No. 93.498, BayCare initially excluded Period 5 Provider Relief Funds on the SEFA. An adjustment to the final SEFA of $9,234,533 was required. Possible Cause and Effect For AL No. 93.914, in preparing the SEFA, BayCare exported the year to date patient data which included all patients served under this program. Certain manipulation of the data is needed to include only those dates of service in 2023. In doing so, the client included dates of service in February 2024 which overstated the SEFA expenditures. For AL No. 93.498, per the compliance supplement, Period 5 and 6 payments received during 2022 were to be included on the 2023 SEFA. Due to an internal miscommunication within the BayCare team, these funds were initially excluded and thus required an adjustment to the SEFA. Questioned Costs None Statistically Valid Sample Not applicable Repeat of Prior Finding No Recommendations Management should enhance its process to include a supervisory review of the SEFA, ensuring its completeness and accuracy. View of Responsible Official Management agrees with the noted finding.
Finding 2023-001
Finding 2023-001 – Reporting Federal Programs AL No. 93.914 – HIV Emergency Relief Project Grants and AL No. 93.498 Prover Relief Fund and American Rescue Plan (ARP) Rural Distribution. Pass-through Entities Hillsborough County for AL No. 93.914 and n/a for AL No. 93.498 Federal Agency U.S. Department of Health and Human Services Federal Award Number and Award Year RW1-17, award year 3/1/2022 – 2/29/2024 for AL No. 93.914 None, award year 1/1/2022 – 12/31/2022 for AL No. 93.498 Criteria The 2 CFR section 200.303 requires that non-federal entities receiving federal awards establish and maintain internal control over the federal awards that provides reasonable assurance that the non-federal entity is managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal awards. BAYCARE HEALTH SYSTEM, INC. AND AFFILIATES Schedule of Findings and Questioned Costs Year ended December 31, 2023 77 Condition and Context For AL No. 93.914, BayCare included expenditures related to February 2024 dates of service on the Schedule of Expenditures of Federal Awards (SEFA). An adjustment to the final SEFA of $152,329 was required. For AL No. 93.498, BayCare initially excluded Period 5 Provider Relief Funds on the SEFA. An adjustment to the final SEFA of $9,234,533 was required. Possible Cause and Effect For AL No. 93.914, in preparing the SEFA, BayCare exported the year to date patient data which included all patients served under this program. Certain manipulation of the data is needed to include only those dates of service in 2023. In doing so, the client included dates of service in February 2024 which overstated the SEFA expenditures. For AL No. 93.498, per the compliance supplement, Period 5 and 6 payments received during 2022 were to be included on the 2023 SEFA. Due to an internal miscommunication within the BayCare team, these funds were initially excluded and thus required an adjustment to the SEFA. Questioned Costs None Statistically Valid Sample Not applicable Repeat of Prior Finding No Recommendations Management should enhance its process to include a supervisory review of the SEFA, ensuring its completeness and accuracy. View of Responsible Official Management agrees with the noted finding.
Finding 2023-001
Finding 2023-001 – Reporting Federal Programs AL No. 93.914 – HIV Emergency Relief Project Grants and AL No. 93.498 Prover Relief Fund and American Rescue Plan (ARP) Rural Distribution. Pass-through Entities Hillsborough County for AL No. 93.914 and n/a for AL No. 93.498 Federal Agency U.S. Department of Health and Human Services Federal Award Number and Award Year RW1-17, award year 3/1/2022 – 2/29/2024 for AL No. 93.914 None, award year 1/1/2022 – 12/31/2022 for AL No. 93.498 Criteria The 2 CFR section 200.303 requires that non-federal entities receiving federal awards establish and maintain internal control over the federal awards that provides reasonable assurance that the non-federal entity is managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal awards. BAYCARE HEALTH SYSTEM, INC. AND AFFILIATES Schedule of Findings and Questioned Costs Year ended December 31, 2023 77 Condition and Context For AL No. 93.914, BayCare included expenditures related to February 2024 dates of service on the Schedule of Expenditures of Federal Awards (SEFA). An adjustment to the final SEFA of $152,329 was required. For AL No. 93.498, BayCare initially excluded Period 5 Provider Relief Funds on the SEFA. An adjustment to the final SEFA of $9,234,533 was required. Possible Cause and Effect For AL No. 93.914, in preparing the SEFA, BayCare exported the year to date patient data which included all patients served under this program. Certain manipulation of the data is needed to include only those dates of service in 2023. In doing so, the client included dates of service in February 2024 which overstated the SEFA expenditures. For AL No. 93.498, per the compliance supplement, Period 5 and 6 payments received during 2022 were to be included on the 2023 SEFA. Due to an internal miscommunication within the BayCare team, these funds were initially excluded and thus required an adjustment to the SEFA. Questioned Costs None Statistically Valid Sample Not applicable Repeat of Prior Finding No Recommendations Management should enhance its process to include a supervisory review of the SEFA, ensuring its completeness and accuracy. View of Responsible Official Management agrees with the noted finding.
Finding 2023-001
Finding 2023-001 – Reporting Federal Programs AL No. 93.914 – HIV Emergency Relief Project Grants and AL No. 93.498 Prover Relief Fund and American Rescue Plan (ARP) Rural Distribution. Pass-through Entities Hillsborough County for AL No. 93.914 and n/a for AL No. 93.498 Federal Agency U.S. Department of Health and Human Services Federal Award Number and Award Year RW1-17, award year 3/1/2022 – 2/29/2024 for AL No. 93.914 None, award year 1/1/2022 – 12/31/2022 for AL No. 93.498 Criteria The 2 CFR section 200.303 requires that non-federal entities receiving federal awards establish and maintain internal control over the federal awards that provides reasonable assurance that the non-federal entity is managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal awards. BAYCARE HEALTH SYSTEM, INC. AND AFFILIATES Schedule of Findings and Questioned Costs Year ended December 31, 2023 77 Condition and Context For AL No. 93.914, BayCare included expenditures related to February 2024 dates of service on the Schedule of Expenditures of Federal Awards (SEFA). An adjustment to the final SEFA of $152,329 was required. For AL No. 93.498, BayCare initially excluded Period 5 Provider Relief Funds on the SEFA. An adjustment to the final SEFA of $9,234,533 was required. Possible Cause and Effect For AL No. 93.914, in preparing the SEFA, BayCare exported the year to date patient data which included all patients served under this program. Certain manipulation of the data is needed to include only those dates of service in 2023. In doing so, the client included dates of service in February 2024 which overstated the SEFA expenditures. For AL No. 93.498, per the compliance supplement, Period 5 and 6 payments received during 2022 were to be included on the 2023 SEFA. Due to an internal miscommunication within the BayCare team, these funds were initially excluded and thus required an adjustment to the SEFA. Questioned Costs None Statistically Valid Sample Not applicable Repeat of Prior Finding No Recommendations Management should enhance its process to include a supervisory review of the SEFA, ensuring its completeness and accuracy. View of Responsible Official Management agrees with the noted finding.
Finding 2023-001
Finding 2023-001 – Reporting Federal Programs AL No. 93.914 – HIV Emergency Relief Project Grants and AL No. 93.498 Prover Relief Fund and American Rescue Plan (ARP) Rural Distribution. Pass-through Entities Hillsborough County for AL No. 93.914 and n/a for AL No. 93.498 Federal Agency U.S. Department of Health and Human Services Federal Award Number and Award Year RW1-17, award year 3/1/2022 – 2/29/2024 for AL No. 93.914 None, award year 1/1/2022 – 12/31/2022 for AL No. 93.498 Criteria The 2 CFR section 200.303 requires that non-federal entities receiving federal awards establish and maintain internal control over the federal awards that provides reasonable assurance that the non-federal entity is managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal awards. BAYCARE HEALTH SYSTEM, INC. AND AFFILIATES Schedule of Findings and Questioned Costs Year ended December 31, 2023 77 Condition and Context For AL No. 93.914, BayCare included expenditures related to February 2024 dates of service on the Schedule of Expenditures of Federal Awards (SEFA). An adjustment to the final SEFA of $152,329 was required. For AL No. 93.498, BayCare initially excluded Period 5 Provider Relief Funds on the SEFA. An adjustment to the final SEFA of $9,234,533 was required. Possible Cause and Effect For AL No. 93.914, in preparing the SEFA, BayCare exported the year to date patient data which included all patients served under this program. Certain manipulation of the data is needed to include only those dates of service in 2023. In doing so, the client included dates of service in February 2024 which overstated the SEFA expenditures. For AL No. 93.498, per the compliance supplement, Period 5 and 6 payments received during 2022 were to be included on the 2023 SEFA. Due to an internal miscommunication within the BayCare team, these funds were initially excluded and thus required an adjustment to the SEFA. Questioned Costs None Statistically Valid Sample Not applicable Repeat of Prior Finding No Recommendations Management should enhance its process to include a supervisory review of the SEFA, ensuring its completeness and accuracy. View of Responsible Official Management agrees with the noted finding.
Finding 2023-001
Finding 2023-001 – Reporting Federal Programs AL No. 93.914 – HIV Emergency Relief Project Grants and AL No. 93.498 Prover Relief Fund and American Rescue Plan (ARP) Rural Distribution. Pass-through Entities Hillsborough County for AL No. 93.914 and n/a for AL No. 93.498 Federal Agency U.S. Department of Health and Human Services Federal Award Number and Award Year RW1-17, award year 3/1/2022 – 2/29/2024 for AL No. 93.914 None, award year 1/1/2022 – 12/31/2022 for AL No. 93.498 Criteria The 2 CFR section 200.303 requires that non-federal entities receiving federal awards establish and maintain internal control over the federal awards that provides reasonable assurance that the non-federal entity is managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal awards. BAYCARE HEALTH SYSTEM, INC. AND AFFILIATES Schedule of Findings and Questioned Costs Year ended December 31, 2023 77 Condition and Context For AL No. 93.914, BayCare included expenditures related to February 2024 dates of service on the Schedule of Expenditures of Federal Awards (SEFA). An adjustment to the final SEFA of $152,329 was required. For AL No. 93.498, BayCare initially excluded Period 5 Provider Relief Funds on the SEFA. An adjustment to the final SEFA of $9,234,533 was required. Possible Cause and Effect For AL No. 93.914, in preparing the SEFA, BayCare exported the year to date patient data which included all patients served under this program. Certain manipulation of the data is needed to include only those dates of service in 2023. In doing so, the client included dates of service in February 2024 which overstated the SEFA expenditures. For AL No. 93.498, per the compliance supplement, Period 5 and 6 payments received during 2022 were to be included on the 2023 SEFA. Due to an internal miscommunication within the BayCare team, these funds were initially excluded and thus required an adjustment to the SEFA. Questioned Costs None Statistically Valid Sample Not applicable Repeat of Prior Finding No Recommendations Management should enhance its process to include a supervisory review of the SEFA, ensuring its completeness and accuracy. View of Responsible Official Management agrees with the noted finding.
Finding 2023-001
Finding 2023-001 – Reporting Federal Programs AL No. 93.914 – HIV Emergency Relief Project Grants and AL No. 93.498 Prover Relief Fund and American Rescue Plan (ARP) Rural Distribution. Pass-through Entities Hillsborough County for AL No. 93.914 and n/a for AL No. 93.498 Federal Agency U.S. Department of Health and Human Services Federal Award Number and Award Year RW1-17, award year 3/1/2022 – 2/29/2024 for AL No. 93.914 None, award year 1/1/2022 – 12/31/2022 for AL No. 93.498 Criteria The 2 CFR section 200.303 requires that non-federal entities receiving federal awards establish and maintain internal control over the federal awards that provides reasonable assurance that the non-federal entity is managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal awards. BAYCARE HEALTH SYSTEM, INC. AND AFFILIATES Schedule of Findings and Questioned Costs Year ended December 31, 2023 77 Condition and Context For AL No. 93.914, BayCare included expenditures related to February 2024 dates of service on the Schedule of Expenditures of Federal Awards (SEFA). An adjustment to the final SEFA of $152,329 was required. For AL No. 93.498, BayCare initially excluded Period 5 Provider Relief Funds on the SEFA. An adjustment to the final SEFA of $9,234,533 was required. Possible Cause and Effect For AL No. 93.914, in preparing the SEFA, BayCare exported the year to date patient data which included all patients served under this program. Certain manipulation of the data is needed to include only those dates of service in 2023. In doing so, the client included dates of service in February 2024 which overstated the SEFA expenditures. For AL No. 93.498, per the compliance supplement, Period 5 and 6 payments received during 2022 were to be included on the 2023 SEFA. Due to an internal miscommunication within the BayCare team, these funds were initially excluded and thus required an adjustment to the SEFA. Questioned Costs None Statistically Valid Sample Not applicable Repeat of Prior Finding No Recommendations Management should enhance its process to include a supervisory review of the SEFA, ensuring its completeness and accuracy. View of Responsible Official Management agrees with the noted finding.
Finding 2023-001
Finding 2023-001 – Reporting Federal Programs AL No. 93.914 – HIV Emergency Relief Project Grants and AL No. 93.498 Prover Relief Fund and American Rescue Plan (ARP) Rural Distribution. Pass-through Entities Hillsborough County for AL No. 93.914 and n/a for AL No. 93.498 Federal Agency U.S. Department of Health and Human Services Federal Award Number and Award Year RW1-17, award year 3/1/2022 – 2/29/2024 for AL No. 93.914 None, award year 1/1/2022 – 12/31/2022 for AL No. 93.498 Criteria The 2 CFR section 200.303 requires that non-federal entities receiving federal awards establish and maintain internal control over the federal awards that provides reasonable assurance that the non-federal entity is managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal awards. BAYCARE HEALTH SYSTEM, INC. AND AFFILIATES Schedule of Findings and Questioned Costs Year ended December 31, 2023 77 Condition and Context For AL No. 93.914, BayCare included expenditures related to February 2024 dates of service on the Schedule of Expenditures of Federal Awards (SEFA). An adjustment to the final SEFA of $152,329 was required. For AL No. 93.498, BayCare initially excluded Period 5 Provider Relief Funds on the SEFA. An adjustment to the final SEFA of $9,234,533 was required. Possible Cause and Effect For AL No. 93.914, in preparing the SEFA, BayCare exported the year to date patient data which included all patients served under this program. Certain manipulation of the data is needed to include only those dates of service in 2023. In doing so, the client included dates of service in February 2024 which overstated the SEFA expenditures. For AL No. 93.498, per the compliance supplement, Period 5 and 6 payments received during 2022 were to be included on the 2023 SEFA. Due to an internal miscommunication within the BayCare team, these funds were initially excluded and thus required an adjustment to the SEFA. Questioned Costs None Statistically Valid Sample Not applicable Repeat of Prior Finding No Recommendations Management should enhance its process to include a supervisory review of the SEFA, ensuring its completeness and accuracy. View of Responsible Official Management agrees with the noted finding.
Finding 2023-001
Finding 2023-001 – Reporting Federal Programs AL No. 93.914 – HIV Emergency Relief Project Grants and AL No. 93.498 Prover Relief Fund and American Rescue Plan (ARP) Rural Distribution. Pass-through Entities Hillsborough County for AL No. 93.914 and n/a for AL No. 93.498 Federal Agency U.S. Department of Health and Human Services Federal Award Number and Award Year RW1-17, award year 3/1/2022 – 2/29/2024 for AL No. 93.914 None, award year 1/1/2022 – 12/31/2022 for AL No. 93.498 Criteria The 2 CFR section 200.303 requires that non-federal entities receiving federal awards establish and maintain internal control over the federal awards that provides reasonable assurance that the non-federal entity is managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal awards. BAYCARE HEALTH SYSTEM, INC. AND AFFILIATES Schedule of Findings and Questioned Costs Year ended December 31, 2023 77 Condition and Context For AL No. 93.914, BayCare included expenditures related to February 2024 dates of service on the Schedule of Expenditures of Federal Awards (SEFA). An adjustment to the final SEFA of $152,329 was required. For AL No. 93.498, BayCare initially excluded Period 5 Provider Relief Funds on the SEFA. An adjustment to the final SEFA of $9,234,533 was required. Possible Cause and Effect For AL No. 93.914, in preparing the SEFA, BayCare exported the year to date patient data which included all patients served under this program. Certain manipulation of the data is needed to include only those dates of service in 2023. In doing so, the client included dates of service in February 2024 which overstated the SEFA expenditures. For AL No. 93.498, per the compliance supplement, Period 5 and 6 payments received during 2022 were to be included on the 2023 SEFA. Due to an internal miscommunication within the BayCare team, these funds were initially excluded and thus required an adjustment to the SEFA. Questioned Costs None Statistically Valid Sample Not applicable Repeat of Prior Finding No Recommendations Management should enhance its process to include a supervisory review of the SEFA, ensuring its completeness and accuracy. View of Responsible Official Management agrees with the noted finding.