FAC Explorer

Audit 309652

FY End
2023-09-30
Total Expended
$5.71M
Findings
4
Programs
1
Organization: Northern Regional Hospital (NC)
Year: 2023 Accepted: 2024-06-24
Auditor: Cla

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
401719 2023-001 Significant Deficiency Yes L
401720 2023-001 Significant Deficiency Yes L
978161 2023-001 Significant Deficiency Yes L
978162 2023-001 Significant Deficiency Yes L

Programs

ALN Program Spent Major Findings
93.498 Provider Relief Fund $630,844 Yes 1

Contacts

Name Title Type
GQ4JV3GNDLJ9 Andrea Hickling Auditee
3367197102 Jordan Miller 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 for all awards. Any 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: Northern Regional Hospital has elected to not use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance. The accompanying schedule of expenditures of federal and state awards (the Schedule) includes the federal award activity of Northern Regional Hospital (the Organization) under programs of the federal government for the year ended September 30, 2023. The information in this Schedule is presented in accordance with the requirements of 2 CFR 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 Northern Regional Hospital, it is not intended to and does not present the net assets, changes in net assets, or cash flows of Northern Regional Hospital.
Title: Summary of Significant Accounting Policies 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 for all awards. Any 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: Northern Regional Hospital has elected to not use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance. 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 for all awards. Any 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. The Schedule includes Provider Relief Funds (PRF) and American Rescue Plan (ARP) Rural Distributions of approximately $5,715,000 that were received in Period 4 in accordance with the requirements of the compliance supplement for assistance listing number 93.948 and was recognized in the combined financial statements for the year ended September 30, 2022. During the year ended September 30, 2023, Northern Regional Hospital did not make subrecipient payments with the federal funds listed in the schedule of expenditures of federal and state awards.
Title: Indirect Cost Rate 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 for all awards. Any 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: Northern Regional Hospital has elected to not use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance. Northern Regional Hospital has elected to not use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance.

Finding Details

Finding 2023-001
2023-001 Federal Agency: U.S. Department of Health and Human Services Federal Program Title: COVID-19 Provider Relief Funds Assistance Listing Number: 93.498 Award Period: October 1, 2022 through September 30, 2023 Type of Finding: • Significant Deficiency in Internal Control over Compliance • Other Matters Criteria or specific requirement: The Provider Relief Funds are required to be reported through the Provider Relief Fund Reporting Portal and include key line items for Nursing Home Infection Control Expenses, Other Provider Relief Fund Expenses, and Calculation of Lost Revenues Attributable to Coronavirus. Condition: There is no documented review of the detail of expenditures accumulated or review that the submission for these federal funds was reviewed by anyone other than the preparer prior to submission. Questioned costs: None Context: During our testing, it was noted that the Organization was unable to provide documentation for review of the information contained within the report, as well as the report prior to submission. Cause: Controls were not in place to review the detail listing of expenditures or reporting submission. Effect: Information included in the submission could be incorrect with no review process in place. Recommendation: We recommend that the Organization ensure there are proper procedures in place for future submissions and that a formal review occur by someone other than the preparer. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2023-001
2023-001 Federal Agency: U.S. Department of Health and Human Services Federal Program Title: COVID-19 Provider Relief Funds Assistance Listing Number: 93.498 Award Period: October 1, 2022 through September 30, 2023 Type of Finding: • Significant Deficiency in Internal Control over Compliance • Other Matters Criteria or specific requirement: The Provider Relief Funds are required to be reported through the Provider Relief Fund Reporting Portal and include key line items for Nursing Home Infection Control Expenses, Other Provider Relief Fund Expenses, and Calculation of Lost Revenues Attributable to Coronavirus. Condition: There is no documented review of the detail of expenditures accumulated or review that the submission for these federal funds was reviewed by anyone other than the preparer prior to submission. Questioned costs: None Context: During our testing, it was noted that the Organization was unable to provide documentation for review of the information contained within the report, as well as the report prior to submission. Cause: Controls were not in place to review the detail listing of expenditures or reporting submission. Effect: Information included in the submission could be incorrect with no review process in place. Recommendation: We recommend that the Organization ensure there are proper procedures in place for future submissions and that a formal review occur by someone other than the preparer. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2023-001
2023-001 Federal Agency: U.S. Department of Health and Human Services Federal Program Title: COVID-19 Provider Relief Funds Assistance Listing Number: 93.498 Award Period: October 1, 2022 through September 30, 2023 Type of Finding: • Significant Deficiency in Internal Control over Compliance • Other Matters Criteria or specific requirement: The Provider Relief Funds are required to be reported through the Provider Relief Fund Reporting Portal and include key line items for Nursing Home Infection Control Expenses, Other Provider Relief Fund Expenses, and Calculation of Lost Revenues Attributable to Coronavirus. Condition: There is no documented review of the detail of expenditures accumulated or review that the submission for these federal funds was reviewed by anyone other than the preparer prior to submission. Questioned costs: None Context: During our testing, it was noted that the Organization was unable to provide documentation for review of the information contained within the report, as well as the report prior to submission. Cause: Controls were not in place to review the detail listing of expenditures or reporting submission. Effect: Information included in the submission could be incorrect with no review process in place. Recommendation: We recommend that the Organization ensure there are proper procedures in place for future submissions and that a formal review occur by someone other than the preparer. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2023-001
2023-001 Federal Agency: U.S. Department of Health and Human Services Federal Program Title: COVID-19 Provider Relief Funds Assistance Listing Number: 93.498 Award Period: October 1, 2022 through September 30, 2023 Type of Finding: • Significant Deficiency in Internal Control over Compliance • Other Matters Criteria or specific requirement: The Provider Relief Funds are required to be reported through the Provider Relief Fund Reporting Portal and include key line items for Nursing Home Infection Control Expenses, Other Provider Relief Fund Expenses, and Calculation of Lost Revenues Attributable to Coronavirus. Condition: There is no documented review of the detail of expenditures accumulated or review that the submission for these federal funds was reviewed by anyone other than the preparer prior to submission. Questioned costs: None Context: During our testing, it was noted that the Organization was unable to provide documentation for review of the information contained within the report, as well as the report prior to submission. Cause: Controls were not in place to review the detail listing of expenditures or reporting submission. Effect: Information included in the submission could be incorrect with no review process in place. Recommendation: We recommend that the Organization ensure there are proper procedures in place for future submissions and that a formal review occur by someone other than the preparer. Views of responsible officials: There is no disagreement with the audit finding.