FAC Explorer

Audit 323847

FY End
2023-06-30
Total Expended
$1.84M
Findings
2
Programs
5
Organization: Fairview Regional Medical Center (OK)
Year: 2023 Accepted: 2024-10-04
Auditor: Eide Bailly LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
501754 2023-004 Material Weakness Yes P
1078196 2023-004 Material Weakness Yes P

Programs

ALN Program Spent Major Findings
11.307 Economic Adjustment Assistance $1.07M Yes 1
93.498 Provider Relief Fund $621,256 - 0
93.697 Covid-19 Testing for Rural Health Clinics $100,000 - 0
32.006 Covid-19 Telehealth Program $37,247 - 0
93.301 Small Rural Hospital Improvement Grant Program $11,520 - 0

Contacts

Name Title Type
YALTJNQNM287 Roger Knak Auditee
5802273721 Tyler Bernier 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. When applicable, 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. No federal financial assistance has been provided to a subrecipient. De Minimis Rate Used: N Rate Explanation: The Authority does not draw for indirect administrative expenses and has not elected to use the 10% de minimis cost rate. The accompanying schedule of expenditures of federal awards (the schedule) includes the federal award activity of Fairview Municipal Hospital Authority (the Authority) under programs of the federal government for the year ended June 30, 2023. The information 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 Authority, it is not intended to and does not present the financial position, changes in net position, or cash flows of the Authority.

Finding Details

Finding 2023-004
Department of Commerce Federal Financial Assistance Listing #11.307 Economic Development Cluster COVID-19 Economic Adjustment Assistance Preparation of Schedule of Expenditures of Federal Awards Material Weakness in Internal Control Over Compliance - Other Criteria: Proper controls over financial reporting include the ability to prepare the schedule of expenditures of federal awards (schedule) and accompanying notes to the schedule. Condition: The Authority does not have an internal control system designed to provide for a complete and accurate schedule of expenditures of federal awards being audited. We were requested to draft the schedule. Cause: Auditor assistance with preparation of the schedule is not unusual as the schedule has unique and specialized requirements and preparation is only required when the Authority meets a specified threshold of federal expenditures. Effect: There is a reasonable possibility that the Authority would not be able to draft the schedule that is correct without the assistance of the auditors. Questioned Costs: None reported Context: Sampling was not used. Repeat Finding from Prior Years: Yes, finding 2021-004 Recommendation: While we recognize that this condition is not unusual for an organization with limited staffing, we recommend management be aware of the financial reporting requirements relating to the Authority’s schedule and the internal controls that impact financial reporting. Views of Responsible Officials: Management agrees with the finding.
Finding 2023-004
Department of Commerce Federal Financial Assistance Listing #11.307 Economic Development Cluster COVID-19 Economic Adjustment Assistance Preparation of Schedule of Expenditures of Federal Awards Material Weakness in Internal Control Over Compliance - Other Criteria: Proper controls over financial reporting include the ability to prepare the schedule of expenditures of federal awards (schedule) and accompanying notes to the schedule. Condition: The Authority does not have an internal control system designed to provide for a complete and accurate schedule of expenditures of federal awards being audited. We were requested to draft the schedule. Cause: Auditor assistance with preparation of the schedule is not unusual as the schedule has unique and specialized requirements and preparation is only required when the Authority meets a specified threshold of federal expenditures. Effect: There is a reasonable possibility that the Authority would not be able to draft the schedule that is correct without the assistance of the auditors. Questioned Costs: None reported Context: Sampling was not used. Repeat Finding from Prior Years: Yes, finding 2021-004 Recommendation: While we recognize that this condition is not unusual for an organization with limited staffing, we recommend management be aware of the financial reporting requirements relating to the Authority’s schedule and the internal controls that impact financial reporting. Views of Responsible Officials: Management agrees with the finding.