FAC Explorer

Audit 322607

FY End
2023-12-31
Total Expended
$759,570
Findings
2
Programs
2
Organization: St Luke Community Healthcare (MT)
Year: 2023 Accepted: 2024-09-30
Auditor: Wipfli LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
499772 2023-001 Significant Deficiency - I
1076214 2023-001 Significant Deficiency - I

Programs

ALN Program Spent Major Findings
93.912 Rural Health Care Services Outreach, Rural Health Network Development and Small Health Care Provider Quality Improvement $737,118 Yes 1
93.301 Small Rural Hospital Improvement Grant Program $22,452 - 0

Contacts

Name Title Type
MMNVQX32GJD7 Joel Onsager Auditee
4065285446 Wes Thew Auditor
No contacts on file

Notes to SEFA

Title: Note 1: Basis of Presentation Accounting Policies: Note 2: Summary of Significant 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. De Minimis Rate Used: N Rate Explanation: Note 3: Indirect Cost 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 (“Schedule”) includes the federal award activity of St. Luke Community Hospital & Nursing Home (the “Hospital”). 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 (the “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 assets, or cash flows of the Hospital.
Title: Note 4: Subrecipients Accounting Policies: Note 2: Summary of Significant 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. De Minimis Rate Used: N Rate Explanation: Note 3: Indirect Cost The Hospital has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. The Hospital passed no federal awards through to subrecipients.

Finding Details

Finding 2023-001
Finding Number: 2023-001 Repeat Finding: No Program Name/Title: Rural Health Outreach and Rural Network Development Program Federal Assistance Listing Number: 93.912 Federal Agency: U.S. Department of Health and Human Services Federal Award Number: N/A Type of Finding: Significant Deficiency Compliance Requirement: Procurement and Suspension and Debarment Questioned Cost: No Criteria: Under 2 CFR sections 180.220 and 200.318 through 200.326, 45 CFR 75.327 through 75.334 and 45 CFR 75 Part E, the Organization is required to implement certain written Procurement and Suspension and Debarment policies and procedures that adhere to the minimum Federal Procurement standards. The Organization must use its own documented procurement procedures, which reflect applicable State and local laws and regulations, provided that the procurements conform to applicable Federal statutes and the procurement requirements outlined in Uniform Guidance and maintain sufficient records to detail the history of procurements. Condition: The Organization did not maintain a written procurement policy, the Organization did not have adequate procurement policies in place to meet the minimum federal requirements for procurement standards. Cause: The Organizations did not meet all of the minimum federal requirements under Uniform Guidance. The Organization could not provide support to demonstrate that it performed all of the necessary procurement steps and did not have a written procurement policy. Effect: The Organization was not in compliance with federal regulations. Recommendation: The Organization should put in place a procurement policy to meet the minimum federal requirements and ensure procurement policies are being followed for all procurement levels with written documentation. View of Responsible Officials: Management agrees with the finding and will work to develop a procurement policy.
Finding 2023-001
Finding Number: 2023-001 Repeat Finding: No Program Name/Title: Rural Health Outreach and Rural Network Development Program Federal Assistance Listing Number: 93.912 Federal Agency: U.S. Department of Health and Human Services Federal Award Number: N/A Type of Finding: Significant Deficiency Compliance Requirement: Procurement and Suspension and Debarment Questioned Cost: No Criteria: Under 2 CFR sections 180.220 and 200.318 through 200.326, 45 CFR 75.327 through 75.334 and 45 CFR 75 Part E, the Organization is required to implement certain written Procurement and Suspension and Debarment policies and procedures that adhere to the minimum Federal Procurement standards. The Organization must use its own documented procurement procedures, which reflect applicable State and local laws and regulations, provided that the procurements conform to applicable Federal statutes and the procurement requirements outlined in Uniform Guidance and maintain sufficient records to detail the history of procurements. Condition: The Organization did not maintain a written procurement policy, the Organization did not have adequate procurement policies in place to meet the minimum federal requirements for procurement standards. Cause: The Organizations did not meet all of the minimum federal requirements under Uniform Guidance. The Organization could not provide support to demonstrate that it performed all of the necessary procurement steps and did not have a written procurement policy. Effect: The Organization was not in compliance with federal regulations. Recommendation: The Organization should put in place a procurement policy to meet the minimum federal requirements and ensure procurement policies are being followed for all procurement levels with written documentation. View of Responsible Officials: Management agrees with the finding and will work to develop a procurement policy.