FAC Explorer

Audit 34389

FY End
2022-12-31
Total Expended
$4.22M
Findings
2
Programs
1
Organization: Mary Lanning Memorial Hospital Association (NE)
Year: 2022 Accepted: 2023-09-04
Auditor: Eide Bailly LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
33624 2022-001 Material Weakness - L
610066 2022-001 Material Weakness - L

Programs

ALN Program Spent Major Findings
93.498 Provider Relief Fund $4.22M Yes 1

Contacts

Name Title Type
F3VJDNCLM813 Shawn Nordby Auditee
4024634521 Jeremy Behrens Auditor
No contacts on file

Notes to SEFA

Title: Summary of Significant Accounting Policies Accounting Policies: The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of the Hospital under programs of the federal government for the year ended December 31, 2022. The information in this Schedule is presented in accordance with the requirements for 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 net assets or cash flows of the Hospital. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. 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, wherein certain types of expenditures are not allowable or are limited as to reimbursement. No federal financial assistance was provided to a subrecipient.

Finding Details

Finding 2022-001
Criteria: 2 CFR 200.303(a) establishes that the auditee must establish and maintain effective internal control over the federal award that provides assurance that the entity is managing the federal award in compliance with federal statutes, regulations, and conditions of the federal award. Condition: The Hospital inadvertently miskeyed a number when reporting ?2022 actuals (calendar year)? patient care revenue within the Period 4 Department of Health and Human Services report submission process. Cause: The Hospital did not have an internal control process in place to ensure the reporting portal input field for the revenue was correct. Effect: The amount of ?2022 actuals (calendar year)? patient care revenue reported by the Hospital was $200,434,563 instead of $207,434,563. Questioned Costs: None reported. The Hospital used expenses to justify amounts received under the Provider Relief Fund and ARP for period 4 and did not utilize lost revenue. The amount reported by the Hospital for ?2022 actuals (calendar year)? patient care revenue was for informational purposes only and had no impact on the amount of funds earned by the Hospital. Context: Key line items were tested on the Period 4 Department of Health and Human Services report. The amount of ?2022 actuals (calendar year)? patient care revenue reported by the Hospital was $200,434,563 instead of $207,434,563. Recommendation: We recommend that management continue to monitor and enhance its internal controls over federal award compliance to ensure proper reporting of revenue. Views of Responsible Officials: Management agrees with the noted finding.
Finding 2022-001
Criteria: 2 CFR 200.303(a) establishes that the auditee must establish and maintain effective internal control over the federal award that provides assurance that the entity is managing the federal award in compliance with federal statutes, regulations, and conditions of the federal award. Condition: The Hospital inadvertently miskeyed a number when reporting ?2022 actuals (calendar year)? patient care revenue within the Period 4 Department of Health and Human Services report submission process. Cause: The Hospital did not have an internal control process in place to ensure the reporting portal input field for the revenue was correct. Effect: The amount of ?2022 actuals (calendar year)? patient care revenue reported by the Hospital was $200,434,563 instead of $207,434,563. Questioned Costs: None reported. The Hospital used expenses to justify amounts received under the Provider Relief Fund and ARP for period 4 and did not utilize lost revenue. The amount reported by the Hospital for ?2022 actuals (calendar year)? patient care revenue was for informational purposes only and had no impact on the amount of funds earned by the Hospital. Context: Key line items were tested on the Period 4 Department of Health and Human Services report. The amount of ?2022 actuals (calendar year)? patient care revenue reported by the Hospital was $200,434,563 instead of $207,434,563. Recommendation: We recommend that management continue to monitor and enhance its internal controls over federal award compliance to ensure proper reporting of revenue. Views of Responsible Officials: Management agrees with the noted finding.