FAC Explorer

Audit 31620

FY End
2022-05-31
Total Expended
$750,891
Findings
2
Programs
1
Organization: St. Andrew's at Francis Place (MO)
Year: 2022 Accepted: 2023-02-27
Auditor: Cliftonlarsonallen

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
30134 2022-001 Significant Deficiency - L
606576 2022-001 Significant Deficiency - L

Programs

ALN Program Spent Major Findings
93.498 Provider Relief Fund $750,891 Yes 1

Contacts

Name Title Type
V3N6SM7VAJW5 Joseph Girardi Auditee
3148021938 Stephen Taylor Auditor
No contacts on file

Notes to SEFA

Title: NOTE 3RECONCILATION OF SEFA AND FINANCIAL STATEMENTS Accounting Policies: NOTE 1BASIS OF PRESENTATIONThe accompanying schedule of expenditures of federal awards includes the federal grant activity of St. Andrew's at Francis Places 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 St. Andrew's at Francis Place, it is not intended to and does not present the financial position, changes in net assets, or cash flows of St. Andrew's at Francis Place.NOTE 2SIGNIFICANT ACCOUNTING POLICIESNo funds were identified as having been provided to subrecipients by St. Andrew's at Francis Place 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. St. Andrew's at Francis Place has elected to use the 10% de minimis indirect cost rate allowable under the Uniform Guidance. De Minimis Rate Used: Y Rate Explanation: The auditee used the de minimis cost rate. The financial statements reflect revenue recognized from Provider Relief Fund (PRF) of approximately $-0- and $809,000, respectively, for the years ended May 31, 2022 and 2021. Included in revenue recognized during the year ended May 31, 2021 is approximately $58,000 received during Period 3. The SEFA includes PRF of $750,891 that were received in Period 1 and 2 in accordance with the requirements of the compliance supplement for assistance listing number 93.498.

Finding Details

Finding 2022-001
2022 ? 001 Federal agency: U.S. Department of Health and Human Services Other Programs Federal program title: COVID-19 Provider Relief Funding Assistance Listing Number: 93.498 Pass-Through Agency: N/A Pass-Through Number(s): N/A Award Period: Period 1 & Period 2 Type of Finding: Significant Deficiency in Internal Control and Other Matter in Compliance Compliance Requirement: Allowable Costs Criteria or specific requirement: The Provider Relief Funds were provided under the Coronavirus Aid, Relief, and Economic Security Act (Pub. L. No. 116-136, 134 Stat. 563) and are to be used to prevent, prepare for, and respond to coronavirus and that the funds shall reimburse the recipient only for expenses or lost revenues that are attributable to coronavirus. Condition: St. Andrew?s at Francis Place?s (the Organization) internal controls over compliance related to COVID-19 expenditures were not effective as the Organization reported the same COVID-19 expenses in the Period 1 and Period 2 reports, thus overstating the amount of reported COVID-19 expenses by approximately $32,000. Management has identified that St. Andrew?s at Francis Place has more than a sufficient amount of COVID-19 expenditures and lost revenues related to COVID-19 to offset this difference Questioned costs: None Context: Based on the portal configuration St. Andrew?s at Francis Place believed accumulated costs, since the beginning of the pandemic, should be entered into Period 2 vs. just the incremental amounts exclusive of Period 1. Cause: The design of the portal was unclear as the reporting for expenses and lost revenues are handled differently. Effect: The Organization?s internal controls around compliance were not effective in identifying allowable expenses associated with COVID-19. Repeat Finding: N/A Recommendation: We recommend St. Andrew?s at Francis Place design controls to ensure that expenses are reported in accordance with latest HHS guidelines. Views of responsible officials: There is no disagreement with the audit finding. Management has identified that St. Andrew?s at Francis Place has more than a sufficient amount of COVID-19 expenditures and lost revenues related to COVID-19 to offset this difference.
Finding 2022-001
2022 ? 001 Federal agency: U.S. Department of Health and Human Services Other Programs Federal program title: COVID-19 Provider Relief Funding Assistance Listing Number: 93.498 Pass-Through Agency: N/A Pass-Through Number(s): N/A Award Period: Period 1 & Period 2 Type of Finding: Significant Deficiency in Internal Control and Other Matter in Compliance Compliance Requirement: Allowable Costs Criteria or specific requirement: The Provider Relief Funds were provided under the Coronavirus Aid, Relief, and Economic Security Act (Pub. L. No. 116-136, 134 Stat. 563) and are to be used to prevent, prepare for, and respond to coronavirus and that the funds shall reimburse the recipient only for expenses or lost revenues that are attributable to coronavirus. Condition: St. Andrew?s at Francis Place?s (the Organization) internal controls over compliance related to COVID-19 expenditures were not effective as the Organization reported the same COVID-19 expenses in the Period 1 and Period 2 reports, thus overstating the amount of reported COVID-19 expenses by approximately $32,000. Management has identified that St. Andrew?s at Francis Place has more than a sufficient amount of COVID-19 expenditures and lost revenues related to COVID-19 to offset this difference Questioned costs: None Context: Based on the portal configuration St. Andrew?s at Francis Place believed accumulated costs, since the beginning of the pandemic, should be entered into Period 2 vs. just the incremental amounts exclusive of Period 1. Cause: The design of the portal was unclear as the reporting for expenses and lost revenues are handled differently. Effect: The Organization?s internal controls around compliance were not effective in identifying allowable expenses associated with COVID-19. Repeat Finding: N/A Recommendation: We recommend St. Andrew?s at Francis Place design controls to ensure that expenses are reported in accordance with latest HHS guidelines. Views of responsible officials: There is no disagreement with the audit finding. Management has identified that St. Andrew?s at Francis Place has more than a sufficient amount of COVID-19 expenditures and lost revenues related to COVID-19 to offset this difference.