FAC Explorer

Audit 327607

FY End
2023-12-31
Total Expended
$4.41M
Findings
2
Programs
3
Organization: Hunterdon Healthcare System, Inc. (NJ)
Year: 2023 Accepted: 2024-11-07
Auditor: Grant Thornton LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
504863 2023-001 Significant Deficiency - L
1081305 2023-001 Significant Deficiency - L

Programs

ALN Program Spent Major Findings
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $2.39M Yes 1
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $1.99M - 0
93.898 Cancer Prevention and Control Programs for State, Territorial and Tribal Organizations $33,430 - 0

Contacts

Name Title Type
NLNSEDWRMSV3 Herbert White Auditee
9087886153 Michael Sorelle Auditor
No contacts on file

Notes to SEFA

Accounting Policies: The accompanying Schedule of Expenditures of Federal and State Awards (the Schedule) includes the grant activity of Hunterdon Healthcare System, Inc. and Affiliates (the System) and is presented on the accrual basis of accounting. The information in the 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) and the State of New Jersey’s OMB Circular Letter 15-08, Single Audit Policy for Recipients of Federal Grants, State Grants, and State Aid. Therefore, some amounts presented in the Schedule may differ from amounts presented in, or used in the preparation of, the basic consolidated financial statements. The System utilizes a negotiated indirect cost rate and has not elected to use the 10% de minimis cost rate. Grant monies received and disbursed by the System are for specific purposes and are subject to audit by the grantor agencies. Such audits may result in requests for reimbursement due to disallowed expenditures. Based upon prior experiences, the System does not believe that such disallowances, if any, would have a material effect on the financial position of the System. Management is not aware of any material question or disallowed costs as a result of grant audits in process or completed. De Minimis Rate Used: N Rate Explanation: The System utilizes a negotiated indirect cost rate and has not elected to use the 10% de minimis cost rate.

Finding Details

Finding 2023-001
Finding # 2023-001 Significant Deficiency - Reporting Criteria Pursuant to 2 CFR 200.512(a) of the Uniform Guidance, the auditee is responsible for submitting its data collection form and reporting package, including the auditors’ reports, within the earlier of 30 days after receipt of the auditors’ 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 the System’s federal awards for the year ended December 31, 2023, was not completed within the nine months following the period-end, and as a result, the System did not submit its Uniform Guidance audit reporting package within the required timeframe. As such, the System did not comply with the aforementioned regulatory requirement. The delay in the issuance of the single audit report for the year ended December 31, 2023, was due to staff turnover in the System’s finance department. Questioned Costs There were no questioned costs identified. Recurring Finding This finding is not a recurring item. Recommendation We recommend that the System enhance their closing and reporting process to ensure that the Uniform Guidance audit procedures are timely completed in order to meet the aforementioned regulatory reporting deadlines. Views of Responsible Officials and Planned Corrective Action Plan We concur with the findings and recommendation above. Management is in the process of implementing a formal process to ensure accounting records are maintained timely to support amounts recorded including the Uniform Guidance audit preparation and future deadlines.
Finding 2023-001
Finding # 2023-001 Significant Deficiency - Reporting Criteria Pursuant to 2 CFR 200.512(a) of the Uniform Guidance, the auditee is responsible for submitting its data collection form and reporting package, including the auditors’ reports, within the earlier of 30 days after receipt of the auditors’ 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 the System’s federal awards for the year ended December 31, 2023, was not completed within the nine months following the period-end, and as a result, the System did not submit its Uniform Guidance audit reporting package within the required timeframe. As such, the System did not comply with the aforementioned regulatory requirement. The delay in the issuance of the single audit report for the year ended December 31, 2023, was due to staff turnover in the System’s finance department. Questioned Costs There were no questioned costs identified. Recurring Finding This finding is not a recurring item. Recommendation We recommend that the System enhance their closing and reporting process to ensure that the Uniform Guidance audit procedures are timely completed in order to meet the aforementioned regulatory reporting deadlines. Views of Responsible Officials and Planned Corrective Action Plan We concur with the findings and recommendation above. Management is in the process of implementing a formal process to ensure accounting records are maintained timely to support amounts recorded including the Uniform Guidance audit preparation and future deadlines.