FAC Explorer

Audit 32955

FY End
2022-06-30
Total Expended
$7.10M
Findings
2
Programs
16
Organization: Hurley Medical Center (MI)
Year: 2022 Accepted: 2023-03-28
Auditor: Plante & Moran PLLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
32973 2022-001 Significant Deficiency - L
609415 2022-001 Significant Deficiency - L

Programs

ALN Program Spent Major Findings
21.027 Covid-19 - Coronavirus State and Local Fiscal Recovery Funds $2.50M Yes 0
93.498 Covid-19 - Provider Relief Fund and American Rescue Plan Rural Distribution $1.60M Yes 0
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $1.06M Yes 1
16.575 Crime Victim Assistance $496,191 - 0
93.461 Covid-19 Testing for the Uninsured $352,389 - 0
93.788 Opioid Str $302,514 - 0
93.197 Childhood Lead Poisoning Prevention Projects_state and Local Childhood Lead Poisoning Prevention and Surveillance of Blood Lead Levels in Children $232,275 - 0
93.870 Maternal, Infant and Early Childhood Home Visiting Grant $209,762 - 0
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $116,698 - 0
93.926 Healthy Start Initiative $79,634 - 0
93.307 Minority Health and Health Disparities Research $34,449 - 0
93.230 Consolidated Knowledge Development and Application (kd&a) Program $23,366 - 0
93.080 Blood Disorder Program: Prevention, Surveillance, and Research $21,567 - 0
93.865 Child Health and Human Development Extramural Research $21,065 - 0
93.110 Maternal and Child Health Federal Consolidated Programs $18,624 - 0
93.738 Pphf: Racial and Ethnic Approaches to Community Health Program Financed Solely by Public Prevention and Health Funds $4,598 - 0

Contacts

Name Title Type
H63WYPJHH3Q5 Keith Poniers Auditee
8102629786 Chad Schafer Auditor
No contacts on file

Notes to SEFA

Accounting Policies: The accompanying schedule of expenditures of federal awards (the "Schedule") includes the federal grant activity of Hurley Medical Center (the "Medical Center") under programs of the federal government for the year ended June 30, 2022. 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 (the "Uniform Guidance"). Because the Schedule presents only a selected portion of the operations of the Medical Center, it is not intended to and does not present the financial position, changes in net position, or cash flows of the Medical Center. Expenditures reported in the Schedule are reported on accrual basis of accounting. Such expenditures are recognized following the cost principles contained in Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, wherein certain types of expenditures are not allowable or are limited as to reimbursement except for expenditures related to Assistance Listing Number (ALN) 93.498, Provider Relief Fund and American Rescue Plan Rural Distribution (PRF). PRF does not apply the cost principles contained in Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards but rather applies the U.S. Department of Health and Human Services (HHS) guidance and frequently asked questions as outlined in the Compliance Supplement. For the PRF program, HHS has indicated the amounts on the schedule be reported corresponding to reporting requirements of the HHS PRF Portal. Payments from HHS for PRF are assigned to a Payment Received Periods (each, a "Period") based upon the date each payment from the PRF was received. Each Period has a specified Period of Availability and timing of reporting requirements. Entities report into the HHS PRF Portal after each Periods deadline to use the funds (i.e. after the end of the Period of Availability). 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. The pass through entity identifying numbers are presented where available. The Medical Center has elected to use the 10 percent de minimis indirect cost rate to recover indirect costs, as allowed under the Uniform Guidance, on certain grants. De Minimis Rate Used: Y Rate Explanation: The auditee used the de minimis cost rate.

Finding Details

Finding 2022-001
Assistance Listing Number, Federal Agency, and Program Name - 97.036 COVID 19: Federal Emergency Management Agency: Public Assistance Part B Federal Award Identification Number and Year - 4494DRMI00000001, 2022 Pass through Entity - Michigan Department of State Police Finding Type - Significant deficiency and material noncompliance with laws and regulations Repeat Finding - No Criteria - Per review of the grant agreement, Hurley Medical Center was required to complete quarterly progress reports. These reports were required to be submitted by the 15th of the month following the end of each quarter. Condition - The Medical Center's controls for reporting submissions did not identify that they had a reporting requirement and the second quarter report was submitted late. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A - refer to context below for additional information. Context - Quarterly progress reports were required to be submitted by the 15th of the month following the end of each quarter. The Medical Center completed this for all required quarters, however, the second quarter was not completed by the required deadline and was submitted late. Cause and Effect - Appropriate review of the grant agreement was not completed to identify the reporting requirements needed, and that led to one quarter during the year not being reported timely. As a result, the second quarter progress report was not submitted by the required date of April 15th. Recommendation - We recommend Hurley Medical Center implement controls, including levels of review, to ensure progress reports are submitted within required time frame for grant agreement. Views of Responsible Officials and Corrective Action Plan - This has been corrected. The grant administrator and accountant will review contract for reporting requirements and add submission dates to work calendars with reminders.
Finding 2022-001
Assistance Listing Number, Federal Agency, and Program Name - 97.036 COVID 19: Federal Emergency Management Agency: Public Assistance Part B Federal Award Identification Number and Year - 4494DRMI00000001, 2022 Pass through Entity - Michigan Department of State Police Finding Type - Significant deficiency and material noncompliance with laws and regulations Repeat Finding - No Criteria - Per review of the grant agreement, Hurley Medical Center was required to complete quarterly progress reports. These reports were required to be submitted by the 15th of the month following the end of each quarter. Condition - The Medical Center's controls for reporting submissions did not identify that they had a reporting requirement and the second quarter report was submitted late. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A - refer to context below for additional information. Context - Quarterly progress reports were required to be submitted by the 15th of the month following the end of each quarter. The Medical Center completed this for all required quarters, however, the second quarter was not completed by the required deadline and was submitted late. Cause and Effect - Appropriate review of the grant agreement was not completed to identify the reporting requirements needed, and that led to one quarter during the year not being reported timely. As a result, the second quarter progress report was not submitted by the required date of April 15th. Recommendation - We recommend Hurley Medical Center implement controls, including levels of review, to ensure progress reports are submitted within required time frame for grant agreement. Views of Responsible Officials and Corrective Action Plan - This has been corrected. The grant administrator and accountant will review contract for reporting requirements and add submission dates to work calendars with reminders.