FAC Explorer

Audit 316257

FY End
2022-12-31
Total Expended
$62.25M
Findings
2
Programs
4
Organization: Ozarks Medical Center (MO)
Year: 2022 Accepted: 2024-07-30
Auditor: Cliftonlarsonallen

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
479700 2022-003 Significant Deficiency - L
1056142 2022-003 Significant Deficiency - L

Programs

ALN Program Spent Major Findings
10.766 Community Facilities Loans and Grants $46.81M Yes 0
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $8.96M Yes 0
93.498 Provider Relief Fund $6.43M Yes 1
93.999 National Center for Advancing Translational Sciences $56,395 - 0

Contacts

Name Title Type
UMUTULYLU967 Bryan Coffey Auditee
4172569111 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 Medical Center 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. The Medical Center has elected to use the 10% de minimis indirect cost rate allowable under the Uniform Guidance. De Minimis Rate Used: Y Rate Explanation: The Medical Center 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 Ozarks Medical Center’s (the Medical Center) 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 Medical Center, it is not intended to and does not present the financial position, changes in net position, or cash flows of the Medical Center.
Title: NOTE 3 RECONCILATION OF SEFA AND FINANCIAL STATEMENTS Accounting Policies: No funds were identified as having been provided to subrecipients by the Medical Center 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. The Medical Center has elected to use the 10% de minimis indirect cost rate allowable under the Uniform Guidance. De Minimis Rate Used: Y Rate Explanation: The Medical Center has elected to use the 10% de minimis indirect cost rate allowable under the Uniform Guidance. The consolidated financial statements reflect revenue recognized from the COVID-19 Provider Relief Fund and American Rescue Plan Rural Distribution, and other grant funds, of approximately $5,156,000 and $4,913,000 for the years ended December 31, 2022 and 2021, respectively. The SEFA includes Provider Relief Fund and American Rescue Plan Rural Distribution of $6,248,444 that were received in Period 4 in accordance with the requirements of the compliance supplement for assistance listing number 93.498, $3,590,444 and $2,658,000 of which were recognized in the years ended December 31, 2022 and 2021, respectively.

Finding Details

Finding 2022-003
Federal agency: U.S. Department of Health and Human Services Other Programs Federal program title: Provider Relief Funding Federal Assistance Listing Number: 93.498 Pass-Through Agency: N/A Pass-Through Number(s): N/A Award Period: Period 4 Type of Finding: Significant Deficiency in Internal Control in and over Compliance Compliance Requirement: Reporting Criteria or specific requirement: Surrounding reporting activities, the Medical Center’s internal controls should be designed to assure all reporting completed under program guidelines. Condition: During our testing, we identified the Medical Center did not have internal controls in place to ensure reporting was completed in accordance with HHS guidelines. Questioned costs: None Context: During our testing, it was identified that the Medical Center reported to HHS for Period 4 funds subsequent to the required reporting deadline date and no documentation was maintained on approval of an extension. Cause: The Medical Center required additional time to gather the necessary documentation for reporting. Effect: The Medical Center did not comply with the reporting timelines required by HRSA. Repeat Finding: N/A Recommendation: We recommend the Medical Center design controls to ensure that reporting is completing in accordance with latest HHS guidelines. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2022-003
Federal agency: U.S. Department of Health and Human Services Other Programs Federal program title: Provider Relief Funding Federal Assistance Listing Number: 93.498 Pass-Through Agency: N/A Pass-Through Number(s): N/A Award Period: Period 4 Type of Finding: Significant Deficiency in Internal Control in and over Compliance Compliance Requirement: Reporting Criteria or specific requirement: Surrounding reporting activities, the Medical Center’s internal controls should be designed to assure all reporting completed under program guidelines. Condition: During our testing, we identified the Medical Center did not have internal controls in place to ensure reporting was completed in accordance with HHS guidelines. Questioned costs: None Context: During our testing, it was identified that the Medical Center reported to HHS for Period 4 funds subsequent to the required reporting deadline date and no documentation was maintained on approval of an extension. Cause: The Medical Center required additional time to gather the necessary documentation for reporting. Effect: The Medical Center did not comply with the reporting timelines required by HRSA. Repeat Finding: N/A Recommendation: We recommend the Medical Center design controls to ensure that reporting is completing in accordance with latest HHS guidelines. Views of responsible officials: There is no disagreement with the audit finding.