FAC Explorer

Audit 319361

FY End
2022-12-31
Total Expended
$37.69M
Findings
4
Programs
4
Organization: Bon Secours Charity Health System, INC (DC)
Year: 2022 Accepted: 2024-09-11
Auditor: Grant Thornton LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
496439 2022-001 Significant Deficiency - L
496440 2022-001 Significant Deficiency - L
1072881 2022-001 Significant Deficiency - L
1072882 2022-001 Significant Deficiency - L

Programs

ALN Program Spent Major Findings
93.498 Provider Relief Fund $34.35M Yes 1
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $2.70M Yes 1
32.005 Universal Service Fund - Rural Health Care $393,764 - 0
93.889 National Bioterrorism Hospital Preparedness Program $253,195 - 0

Contacts

Name Title Type
TXE2RGFQWSB4 Maureen Burke Auditee
2024646973 Michael Sorelle Auditor
No contacts on file

Notes to SEFA

Accounting Policies: NOTE 1 - BASIS OF PRESENTATION The accompanying schedule of expenditures of federal awards (“SEFA”) is presented on the accrual basis of accounting. BSCHS receives payments from the federal and state government on behalf of Medicaid and Medicare eligible patients for whom it has provided medical services at its medical facilities. Since these payments represent insurance coverage provided directly to individuals under the Medicaid and Medicare entitlement programs, they are not included as federal financial assistance. NOTE 2 - REPORTING ENTITY For purposes of complying with Title 2 U.S. Code of Federal Regulation Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (“Uniform Guidance”), the accompanying SEFA presents the federal award programs administered by BSCHS as defined above, for the year ended December 31, 2022. NOTE 3 - MATCHING COSTS Matching costs (i.e., the nonfederal share of certain program costs) are not included in the accompanying SEFA. BSCHS utilizes a direct cost rate and has not elected to use the 10% de minimis cost rate allowed by Uniform Guidance. NOTE 4 - SUBRECIPIENTS No amounts were provided to subrecipients. NOTE 5 - RELATIONSHIP TO FEDERAL FINANCIAL REPORTS The regulations and guidelines governing the preparation of federal financial reports vary by federal agency and among programs administered by the same agency. Accordingly, the amounts reported in federal financial reports do not necessarily agree with the amounts reported in the accompanying SEFA which is prepared on the accrual basis of accounting. De Minimis Rate Used: N Rate Explanation: Matching costs (i.e., the nonfederal share of certain program costs) are not included in the accompanying SEFA. BSCHS utilizes a direct cost rate and has not elected to use the 10% de minimis cost rate allowed by Uniform Guidance.

Finding Details

Finding 2022-001
SECTION II - FINANCIAL STATEMENT FINDINGS None noted. SECTION III - FINDINGS AND QUESTIONED COSTS FOR FEDERAL AWARDS Finding 2022-001 – Uniform Guidance Reporting (Significant Deficiency) Criteria: Pursuant to 2 CFR Section 200.512(a) of the Uniform Guidance, the auditee is responsible for submitting its data collection form and reporting package, including the auditor’s reports within the earlier of 30 days after receipt of the auditor’s reports or nine months after the end of the audit period to the Federal Audit Clearinghouse. Condition, Context, Cause and Effect: The Uniform Guidance audit of BSCHS’s federal awards for the year ended December 31, 2022 was not completed within nine months following the period-end and as a result, BSCHS did not submit its Uniform Guidance audit reporting package within the required timeframe. As such, BSCHS did not comply with the aforementioned regulatory requirements. The delay in the issuance of the Uniform Guidance audit report for the year ended December 31, 2022 was due to staff turnover in BSCHS’s finance department. Recommendation: We recommend that BSCHS enhance its closing and reporting process to ensure the Uniform Guidance audit procedures will be completed by the aforementioned deadline. Views of Responsible Officials and Planned Corrective Action: Management refers the reader to the separately provided Corrective Action Plan for its remediation.
Finding 2022-001
SECTION II - FINANCIAL STATEMENT FINDINGS None noted. SECTION III - FINDINGS AND QUESTIONED COSTS FOR FEDERAL AWARDS Finding 2022-001 – Uniform Guidance Reporting (Significant Deficiency) Criteria: Pursuant to 2 CFR Section 200.512(a) of the Uniform Guidance, the auditee is responsible for submitting its data collection form and reporting package, including the auditor’s reports within the earlier of 30 days after receipt of the auditor’s reports or nine months after the end of the audit period to the Federal Audit Clearinghouse. Condition, Context, Cause and Effect: The Uniform Guidance audit of BSCHS’s federal awards for the year ended December 31, 2022 was not completed within nine months following the period-end and as a result, BSCHS did not submit its Uniform Guidance audit reporting package within the required timeframe. As such, BSCHS did not comply with the aforementioned regulatory requirements. The delay in the issuance of the Uniform Guidance audit report for the year ended December 31, 2022 was due to staff turnover in BSCHS’s finance department. Recommendation: We recommend that BSCHS enhance its closing and reporting process to ensure the Uniform Guidance audit procedures will be completed by the aforementioned deadline. Views of Responsible Officials and Planned Corrective Action: Management refers the reader to the separately provided Corrective Action Plan for its remediation.
Finding 2022-001
SECTION II - FINANCIAL STATEMENT FINDINGS None noted. SECTION III - FINDINGS AND QUESTIONED COSTS FOR FEDERAL AWARDS Finding 2022-001 – Uniform Guidance Reporting (Significant Deficiency) Criteria: Pursuant to 2 CFR Section 200.512(a) of the Uniform Guidance, the auditee is responsible for submitting its data collection form and reporting package, including the auditor’s reports within the earlier of 30 days after receipt of the auditor’s reports or nine months after the end of the audit period to the Federal Audit Clearinghouse. Condition, Context, Cause and Effect: The Uniform Guidance audit of BSCHS’s federal awards for the year ended December 31, 2022 was not completed within nine months following the period-end and as a result, BSCHS did not submit its Uniform Guidance audit reporting package within the required timeframe. As such, BSCHS did not comply with the aforementioned regulatory requirements. The delay in the issuance of the Uniform Guidance audit report for the year ended December 31, 2022 was due to staff turnover in BSCHS’s finance department. Recommendation: We recommend that BSCHS enhance its closing and reporting process to ensure the Uniform Guidance audit procedures will be completed by the aforementioned deadline. Views of Responsible Officials and Planned Corrective Action: Management refers the reader to the separately provided Corrective Action Plan for its remediation.
Finding 2022-001
SECTION II - FINANCIAL STATEMENT FINDINGS None noted. SECTION III - FINDINGS AND QUESTIONED COSTS FOR FEDERAL AWARDS Finding 2022-001 – Uniform Guidance Reporting (Significant Deficiency) Criteria: Pursuant to 2 CFR Section 200.512(a) of the Uniform Guidance, the auditee is responsible for submitting its data collection form and reporting package, including the auditor’s reports within the earlier of 30 days after receipt of the auditor’s reports or nine months after the end of the audit period to the Federal Audit Clearinghouse. Condition, Context, Cause and Effect: The Uniform Guidance audit of BSCHS’s federal awards for the year ended December 31, 2022 was not completed within nine months following the period-end and as a result, BSCHS did not submit its Uniform Guidance audit reporting package within the required timeframe. As such, BSCHS did not comply with the aforementioned regulatory requirements. The delay in the issuance of the Uniform Guidance audit report for the year ended December 31, 2022 was due to staff turnover in BSCHS’s finance department. Recommendation: We recommend that BSCHS enhance its closing and reporting process to ensure the Uniform Guidance audit procedures will be completed by the aforementioned deadline. Views of Responsible Officials and Planned Corrective Action: Management refers the reader to the separately provided Corrective Action Plan for its remediation.