FAC Explorer

Audit 326414

FY End
2024-03-31
Total Expended
$9.66M
Findings
4
Programs
6
Organization: Golden Valley Memorial Hospital District (MO)
Year: 2024 Accepted: 2024-10-29
Auditor: Forvis Mazars LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
504033 2024-001 Material Weakness - I
504034 2024-002 Material Weakness - I
1080475 2024-001 Material Weakness - I
1080476 2024-002 Material Weakness - I

Programs

ALN Program Spent Major Findings
93.498 Provider Relief Fund $4.03M Yes 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $2.50M Yes 1
10.854 Rural Economic Development Loans and Grants $1.80M Yes 1
10.766 Community Facilities Loans and Grants $1.00M Yes 0
93.359 Nurse Education, Practice Quality and Retention Grants $287,743 - 0
93.243 Substance Abuse and Mental Health Services_projects of Regional and National Significance $47,344 - 0

Contacts

Name Title Type
U45KNL9ZA1M4 Tammy Nadler Auditee
6608907104 Ryan O'Grady Auditor
No contacts on file

Notes to SEFA

Title: 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 or other applicable regulatory guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts 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: Golden Valley Memorial Hospital District 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 Golden Valley Memorial Hospital District (the “Hospital”) under programs of the federal government for the year ended March 31, 2024. 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 financial position, or cash flows of the Hospital.
Title: 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 or other applicable regulatory guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts 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: Golden Valley Memorial Hospital District has elected not to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance. The federal loan program listed subsequently is administered directly by Golden Valley Memorial Hospital District, and the balance and transactions relating to this program are included in Golden Valley Memorial Hospital District's consolidated financial statements. Loans outstanding at the beginning of the year and loans made during the year are included in the federal expenditures presented in the Schedule. The balance of loans outstanding at March 31, 2024, consist of CFDA 10.766 - Community Facilities Loans and Grants with an outstanding balance as of March 31, 2024 of $1,374,000.
Title: Personal Protective Equipment (PPE) (Unaudited) 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 or other applicable regulatory guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts 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: Golden Valley Memorial Hospital District has elected not to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance. The Hospital did not receive any donated PPE from a federal source during the year ended March 31, 2024.

Finding Details

Finding 2024-001
COVID-19 Coronavirus State and Local Fiscal Recovery Funds Federal Assistance Listing No. 21.027 U.S. Department of Treasury Criteria or Specific Requirement – Procurement, Suspension and Debarment – 45 CFR 75.329 Condition – The Hospital did not follow its policy governing procurement requirements for the purchase of goods or services charged to federal awards. In addition, the Hospital does not have formal policies and procedures in place to ensure vendors are not suspended or debarred from federal activities. Questioned Costs - Unknown Context – One procurement was tested out of a population of one. The Hospital did not procure a general contractor for its $16MM Radiation Oncology project. This project was funded through multiple sources, including contributions, internally generated funds, and local, state, and federal grants. Cause – The Hospital did not comply with their federal procurement policy to seek competitive bids from atleast three sources. Effect – Contractor was not procured according to Hospital’s policy. Verification that contractor was not suspended or debarred was not performed by the Hospital. Identification as a Repeat Finding - No Recommendation – The Hospital should review its procurement policy and ensure that vendors are being procured according to the policy. In addition, the Hospital should include procedures to verify vendors are not suspended or debarred from federal activities.
Finding 2024-002
Rural Economic Development Loans and Grants Federal Assistance Listing No. 10.854 U.S. Department of Agriculture Criteria or Specific Requirement – Procurement, Suspension, and Debarment – 45 CFR 75.329 Condition – The Hospital did not follow its policy governing procurement requirements for the purchase of goods or services charged to federal awards. In addition, the Hospital does not have formal policies and procedures in place to ensure vendors are not suspended or debarred from federal activities. Questioned Costs - Unknown Context – One procurement was tested out of a population of one. The Hospital did not procure a general contractor for its $16MM Radiation Oncology project. This project was funded through multiple sources, including contributions, internally generated funds, and local, state, and federal grants. Cause – The Hospital did not comply with their federal procurement policy to seek competitive bids from atleast three sources. Effect – Contractor was not procured according to Hospital’s policy. Verification that contractor was not suspended or debarred was not performed by the Hospital. Identification as a Repeat Finding - No Recommendation – The Hospital should review its procurement policy and ensure that vendors are being procured according to the policy. In addition, the Hospital should include procedures to verify vendors are not suspended or debarred from federal activities.
Finding 2024-001
COVID-19 Coronavirus State and Local Fiscal Recovery Funds Federal Assistance Listing No. 21.027 U.S. Department of Treasury Criteria or Specific Requirement – Procurement, Suspension and Debarment – 45 CFR 75.329 Condition – The Hospital did not follow its policy governing procurement requirements for the purchase of goods or services charged to federal awards. In addition, the Hospital does not have formal policies and procedures in place to ensure vendors are not suspended or debarred from federal activities. Questioned Costs - Unknown Context – One procurement was tested out of a population of one. The Hospital did not procure a general contractor for its $16MM Radiation Oncology project. This project was funded through multiple sources, including contributions, internally generated funds, and local, state, and federal grants. Cause – The Hospital did not comply with their federal procurement policy to seek competitive bids from atleast three sources. Effect – Contractor was not procured according to Hospital’s policy. Verification that contractor was not suspended or debarred was not performed by the Hospital. Identification as a Repeat Finding - No Recommendation – The Hospital should review its procurement policy and ensure that vendors are being procured according to the policy. In addition, the Hospital should include procedures to verify vendors are not suspended or debarred from federal activities.
Finding 2024-002
Rural Economic Development Loans and Grants Federal Assistance Listing No. 10.854 U.S. Department of Agriculture Criteria or Specific Requirement – Procurement, Suspension, and Debarment – 45 CFR 75.329 Condition – The Hospital did not follow its policy governing procurement requirements for the purchase of goods or services charged to federal awards. In addition, the Hospital does not have formal policies and procedures in place to ensure vendors are not suspended or debarred from federal activities. Questioned Costs - Unknown Context – One procurement was tested out of a population of one. The Hospital did not procure a general contractor for its $16MM Radiation Oncology project. This project was funded through multiple sources, including contributions, internally generated funds, and local, state, and federal grants. Cause – The Hospital did not comply with their federal procurement policy to seek competitive bids from atleast three sources. Effect – Contractor was not procured according to Hospital’s policy. Verification that contractor was not suspended or debarred was not performed by the Hospital. Identification as a Repeat Finding - No Recommendation – The Hospital should review its procurement policy and ensure that vendors are being procured according to the policy. In addition, the Hospital should include procedures to verify vendors are not suspended or debarred from federal activities.