FAC Explorer

Audit 342055

FY End
2023-12-31
Total Expended
$17.55M
Findings
6
Programs
2
Organization: Unity Medical Center INC (TN)
Year: 2023 Accepted: 2025-02-11
Auditor: Warren Averett

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
522699 2023-002 Significant Deficiency Yes L
522700 2023-002 Significant Deficiency Yes L
522701 2023-002 Significant Deficiency Yes L
1099141 2023-002 Significant Deficiency Yes L
1099142 2023-002 Significant Deficiency Yes L
1099143 2023-002 Significant Deficiency Yes L

Programs

ALN Program Spent Major Findings
10.766 Community Facilities Loans and Grants $299,825 Yes 1
93.301 Small Rural Hospital Improvement Grant Program $246,632 - 1

Contacts

Name Title Type
Q314ULAC8WN9 Doug McAbee Auditee
9314501109 Carol Phillips Auditor
No contacts on file

Notes to SEFA

Title: General Accounting Policies: Accrual Basis of Accounting De Minimis Rate Used: N Rate Explanation: The hospital elected not to The accompanying schedule of expenditures of federal awards (the Schedule) presents the activity of all federal award programs of Unity Medical Center, Inc. and Subsidiary (the Hospital) under programs of the federal government for the year ended December 31, 2023. The amount reported for total federal expenditures represents the balance of all federal awards expended by the Hospital during the year that are required to be presented on the Schedule. 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 Organization, it is not intended to, and does not, present the financial position, changes in net assets, or cash flows for the Organization.
Title: Summary of Significant Accounting Policies Accounting Policies: Accrual Basis of Accounting De Minimis Rate Used: N Rate Explanation: The hospital elected not to The accompanying Schedule is prepared on the accrual basis of accounting. The Hospital did not elect to charge a de minimis rate of 10% for all federal awards
Title: Sub-Recipients Accounting Policies: Accrual Basis of Accounting De Minimis Rate Used: N Rate Explanation: The hospital elected not to There were no expenditures to sub-recipients.
Title: Loan Guarantee Accounting Policies: Accrual Basis of Accounting De Minimis Rate Used: N Rate Explanation: The hospital elected not to The blance as of December 31, 2023 of the U.S. Department of Agriculture Community Facilities Loans and Frants Program guaranteed loan is $17,000,000

Finding Details

Finding 2023-002
FINDING 2023-002 – Reporting, Non-compliance (Significant Deficiency) Federal program: All programs Criteria: 2 CFR Part 200.303(a) states that the auditee must establish and maintain effective internal control over the federal award that provides reasonable assurance that the auditee is managing the federal award in compliance with federal statutes, regulations, and terms and conditions of the federal award. Section 200.512 of the Uniform Guidance states that the single audit shall be completed and reporting submitted within the earlier of 30 calendar days after receipt of the auditors’ report or nine months after the end of the fiscal year unless a longer period is specified. Condition and Context: The Organization did not complete and submit its audit report prior to the required deadline. Cause and Effect: Due to a delay in the compiling of records related to the audit, the Organization was not in compliance with the reporting requirements. Questioned costs: None Repeat finding: Yes
Finding 2023-002
FINDING 2023-002 – Reporting, Non-compliance (Significant Deficiency) Federal program: All programs Criteria: 2 CFR Part 200.303(a) states that the auditee must establish and maintain effective internal control over the federal award that provides reasonable assurance that the auditee is managing the federal award in compliance with federal statutes, regulations, and terms and conditions of the federal award. Section 200.512 of the Uniform Guidance states that the single audit shall be completed and reporting submitted within the earlier of 30 calendar days after receipt of the auditors’ report or nine months after the end of the fiscal year unless a longer period is specified. Condition and Context: The Organization did not complete and submit its audit report prior to the required deadline. Cause and Effect: Due to a delay in the compiling of records related to the audit, the Organization was not in compliance with the reporting requirements. Questioned costs: None Repeat finding: Yes
Finding 2023-002
FINDING 2023-002 – Reporting, Non-compliance (Significant Deficiency) Federal program: All programs Criteria: 2 CFR Part 200.303(a) states that the auditee must establish and maintain effective internal control over the federal award that provides reasonable assurance that the auditee is managing the federal award in compliance with federal statutes, regulations, and terms and conditions of the federal award. Section 200.512 of the Uniform Guidance states that the single audit shall be completed and reporting submitted within the earlier of 30 calendar days after receipt of the auditors’ report or nine months after the end of the fiscal year unless a longer period is specified. Condition and Context: The Organization did not complete and submit its audit report prior to the required deadline. Cause and Effect: Due to a delay in the compiling of records related to the audit, the Organization was not in compliance with the reporting requirements. Questioned costs: None Repeat finding: Yes
Finding 2023-002
FINDING 2023-002 – Reporting, Non-compliance (Significant Deficiency) Federal program: All programs Criteria: 2 CFR Part 200.303(a) states that the auditee must establish and maintain effective internal control over the federal award that provides reasonable assurance that the auditee is managing the federal award in compliance with federal statutes, regulations, and terms and conditions of the federal award. Section 200.512 of the Uniform Guidance states that the single audit shall be completed and reporting submitted within the earlier of 30 calendar days after receipt of the auditors’ report or nine months after the end of the fiscal year unless a longer period is specified. Condition and Context: The Organization did not complete and submit its audit report prior to the required deadline. Cause and Effect: Due to a delay in the compiling of records related to the audit, the Organization was not in compliance with the reporting requirements. Questioned costs: None Repeat finding: Yes
Finding 2023-002
FINDING 2023-002 – Reporting, Non-compliance (Significant Deficiency) Federal program: All programs Criteria: 2 CFR Part 200.303(a) states that the auditee must establish and maintain effective internal control over the federal award that provides reasonable assurance that the auditee is managing the federal award in compliance with federal statutes, regulations, and terms and conditions of the federal award. Section 200.512 of the Uniform Guidance states that the single audit shall be completed and reporting submitted within the earlier of 30 calendar days after receipt of the auditors’ report or nine months after the end of the fiscal year unless a longer period is specified. Condition and Context: The Organization did not complete and submit its audit report prior to the required deadline. Cause and Effect: Due to a delay in the compiling of records related to the audit, the Organization was not in compliance with the reporting requirements. Questioned costs: None Repeat finding: Yes
Finding 2023-002
FINDING 2023-002 – Reporting, Non-compliance (Significant Deficiency) Federal program: All programs Criteria: 2 CFR Part 200.303(a) states that the auditee must establish and maintain effective internal control over the federal award that provides reasonable assurance that the auditee is managing the federal award in compliance with federal statutes, regulations, and terms and conditions of the federal award. Section 200.512 of the Uniform Guidance states that the single audit shall be completed and reporting submitted within the earlier of 30 calendar days after receipt of the auditors’ report or nine months after the end of the fiscal year unless a longer period is specified. Condition and Context: The Organization did not complete and submit its audit report prior to the required deadline. Cause and Effect: Due to a delay in the compiling of records related to the audit, the Organization was not in compliance with the reporting requirements. Questioned costs: None Repeat finding: Yes