FAC Explorer

Audit 320933

FY End
2023-12-31
Total Expended
$2.04M
Findings
2
Programs
2
Organization: Columbus Regional Hospital (IN)
Year: 2023 Accepted: 2024-09-25
Auditor: Forvis Mazars LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
498184 2023-001 - - Activities Allowed/Unallowed
1074626 2023-001 - - Activities Allowed/Unallowed

Programs

ALN Program Spent Major Findings
93.498 Provider Relief Fund $1.33M Yes 1
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $717,697 - 0

Contacts

Name Title Type
SJLZDN3VW348 Byron Hennessy Auditee
8123753933 Jason Roeder Auditor
No contacts on file

Notes to SEFA

Title: Note 1: 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, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts, if any, 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: The Hospital has elected not to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance. The accompanying schedule of expenditures of federal awards (the “Schedule”) includes the federal award activity of Columbus Regional Hospital, a component unit of Bartholomew County, Indiana (the Hospital), under programs of the federal government for the year ended December 31, 2023. The information in this Schedule is presented in accordance with the 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 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 position or cash flows of the Hospital.
Title: Note 4: Federal Loan Programs 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, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts, if any, 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: The Hospital has elected not to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance. The Hospital administered no federal loan programs for the year ended December 31, 2023.

Finding Details

Finding 2023-001
Federal Program Name: COVID-19 – Provider Relief Fund (PRF) and American Rescue Plan (ARP) Rural Distribution Federal Agency: U.S. Department of Health and Human Services (HHS) Federal Assistance Listing Title and Number: COVID-19 – Provider Relief Fund (PRF) and American Rescue Plan (ARP) Rural Distribution, 93.498 Criteria or Specific Condition: Activities Allowed or Unallowed and Reporting Condition: Lost revenues for the period January 1, 2023 through June 30, 2023 from submission #5 were miscalculated. Questioned Costs: Yes. The dollar value associated with the lost revenues miscalculation is approximately $4,225,000. Context: The Hospital excluded a portion of its long-term care operations from its 2023 revenue, which appeared to reflect lost revenue. Effect: The Hospital overstated its calculated and reported lost revenue related to the January 1, 2023 through June 30, 2023 period, which should have been zero. Cause: Internal controls surrounding the review and submission of required reports were not adequately applied to ensure accuracy of required elements. Repeat Findings: No Recommendation: We recommend the Hospital evaluates relevant PRF data and information, including lost revenues, to HRSA under published guidance.
Finding 2023-001
Federal Program Name: COVID-19 – Provider Relief Fund (PRF) and American Rescue Plan (ARP) Rural Distribution Federal Agency: U.S. Department of Health and Human Services (HHS) Federal Assistance Listing Title and Number: COVID-19 – Provider Relief Fund (PRF) and American Rescue Plan (ARP) Rural Distribution, 93.498 Criteria or Specific Condition: Activities Allowed or Unallowed and Reporting Condition: Lost revenues for the period January 1, 2023 through June 30, 2023 from submission #5 were miscalculated. Questioned Costs: Yes. The dollar value associated with the lost revenues miscalculation is approximately $4,225,000. Context: The Hospital excluded a portion of its long-term care operations from its 2023 revenue, which appeared to reflect lost revenue. Effect: The Hospital overstated its calculated and reported lost revenue related to the January 1, 2023 through June 30, 2023 period, which should have been zero. Cause: Internal controls surrounding the review and submission of required reports were not adequately applied to ensure accuracy of required elements. Repeat Findings: No Recommendation: We recommend the Hospital evaluates relevant PRF data and information, including lost revenues, to HRSA under published guidance.