FAC Explorer

Audit 311020

FY End
2023-03-31
Total Expended
$3.36M
Findings
2
Programs
2
Organization: Jackson Park Hospital Foundation (IL)
Year: 2023 Accepted: 2024-06-28
Auditor: Cliftonlarsonallen

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
404413 2023-002 Significant Deficiency - L
980855 2023-002 Significant Deficiency - L

Programs

ALN Program Spent Major Findings
21.027 Coronavirus State and Local Fiscal Recovery Funds $3.00M Yes 1
93.498 Provider Relief Fund $357,770 - 0

Contacts

Name Title Type
J17TD9AKCWN6 Barry Mandell Auditee
7739477701 Josh Wilks Auditor
No contacts on file

Notes to SEFA

Title: NOTE 1 BASIS OF PRESENTATION Accounting Policies: No funds were identified as having been provided to subrecipients by the Hospital and accordingly, no funds identified in the Schedule of Expenditures of Federal Awards are attributable to subrecipient entities. There were no federal awards expended for noncash assistance or insurance. De Minimis Rate Used: Y Rate Explanation: The Hospital has elected to use the 10% de minimis indirect cost rate allowable under the Uniform Guidance. The accompanying schedule of expenditures of federal awards includes the federal grant activity of Jackson Park Hospital Foundation’s (the Hospital) and is presented on the accrual basis of accounting. The information in this schedule is presented in accordance with the applicable 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 of expenditures of federal awards presents only a selected portion of the operations of the Hospital, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the Hospital.
Title: NOTE 3 RECONCILATION OF SEFA AND FINANCIAL STATEMENTS Accounting Policies: No funds were identified as having been provided to subrecipients by the Hospital and accordingly, no funds identified in the Schedule of Expenditures of Federal Awards are attributable to subrecipient entities. There were no federal awards expended for noncash assistance or insurance. De Minimis Rate Used: Y Rate Explanation: The Hospital has elected to use the 10% de minimis indirect cost rate allowable under the Uniform Guidance. The financial statements reflect revenue recognized from the COVID-19 Provider Relief Fund and American Rescue Plan Rural Distribution of approximately $-0- and $2,854,000 for the years ended March 31, 2023 and 2022, respectively. The SEFA includes COVID-19 Provider Relief Fund of $357,770 that were received in Period 4 and interest earned on those funds of $288 in accordance with the requirements of the compliance supplement for assistance listing number 93.498.

Finding Details

Finding 2023-002
Federal agency: U.S. Department of Treasury Federal program title: Coronavirus State and Local Fiscal Recovery Funds CFDA Number: 21.027 Pass-Through Agency: Illinois Department of Public Health Pass-Through Number(s): 38080706K Type of Finding: Significant Deficiency in Internal Control in and over Compliance Compliance Requirement: Reporting Criteria or specific requirement: Surrounding reporting activities, the Hospital’s internal controls should be designed to assure all reporting completed under program guidelines. Condition: During our testing, we identified the Hospital did not have internal controls in place to ensure reporting was completed in accordance with U.S. Department of Treasury guidelines. Questioned costs: None Context: During our testing, the Hospital did not complete the final reporting as required under the agreement within the 45 days of the granting period end. Cause: The Hospital was delayed in the final reporting due to unforeseen circumstances. Effect: Financial reporting was not completed timely in accordance with U.S. Department of Treasury guidelines. Repeat Finding: N/A Recommendation: We recommend the Hospital design controls to ensure that reporting is completing in accordance with U.S. Department of Treasury guidelines. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2023-002
Federal agency: U.S. Department of Treasury Federal program title: Coronavirus State and Local Fiscal Recovery Funds CFDA Number: 21.027 Pass-Through Agency: Illinois Department of Public Health Pass-Through Number(s): 38080706K Type of Finding: Significant Deficiency in Internal Control in and over Compliance Compliance Requirement: Reporting Criteria or specific requirement: Surrounding reporting activities, the Hospital’s internal controls should be designed to assure all reporting completed under program guidelines. Condition: During our testing, we identified the Hospital did not have internal controls in place to ensure reporting was completed in accordance with U.S. Department of Treasury guidelines. Questioned costs: None Context: During our testing, the Hospital did not complete the final reporting as required under the agreement within the 45 days of the granting period end. Cause: The Hospital was delayed in the final reporting due to unforeseen circumstances. Effect: Financial reporting was not completed timely in accordance with U.S. Department of Treasury guidelines. Repeat Finding: N/A Recommendation: We recommend the Hospital design controls to ensure that reporting is completing in accordance with U.S. Department of Treasury guidelines. Views of responsible officials: There is no disagreement with the audit finding.