FAC Explorer

Audit 348143

FY End
2022-06-30
Total Expended
$4.96M
Findings
4
Programs
2
Organization: South Big Horn Hospital District (WY)
Year: 2022 Accepted: 2025-03-25
Auditor: Wipfli LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
530091 2022-004 Significant Deficiency - N
530092 2022-005 Significant Deficiency - L
1106533 2022-004 Significant Deficiency - N
1106534 2022-005 Significant Deficiency - L

Programs

ALN Program Spent Major Findings
10.766 Community Facilities Loans and Grants $4.84M Yes 2
93.498 Provider Relief Fund $127,633 - 0

Contacts

Name Title Type
MRGHEN93EM96 Michael Garza Auditee
3075681432 Nate McCarthy Auditor
No contacts on file

Notes to SEFA

Title: Basis of Presentation Accounting Policies: With the exception of expenditures related to the Provider Relief Fund (PRF), expenditures on the Schedule are reported on the accrual basis of accounting and are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowed or are limited as to reimbursement. The PRF is not subject to cost principles requirements contained in the Uniform Guidance. Expenditures reported on the Schedule for PRF are based on the PRF period of availability, terms and conditions of the PRF program, and amounts reported in the PRF portal for the reporting periods 2 and 3, due March 31, 2022 and September 30, 2022. De Minimis Rate Used: N Rate Explanation: The Hospital has elected not to use the 10-percent de minimis cost rate allowed under the Uniform Guidance. The accompanying schedule of expenditures of federal awards (the “Schedule”) includes the federal grant activity of South Big Horn County Hospital District d/b/a Three Rivers Health ("Hospital") under programs of the federal governments for the year ended June 30, 2022. The information in this Schedule is presented in accordance with requirements of the 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.
Title: Subrecipients Accounting Policies: With the exception of expenditures related to the Provider Relief Fund (PRF), expenditures on the Schedule are reported on the accrual basis of accounting and are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowed or are limited as to reimbursement. The PRF is not subject to cost principles requirements contained in the Uniform Guidance. Expenditures reported on the Schedule for PRF are based on the PRF period of availability, terms and conditions of the PRF program, and amounts reported in the PRF portal for the reporting periods 2 and 3, due March 31, 2022 and September 30, 2022. De Minimis Rate Used: N Rate Explanation: The Hospital has elected not to use the 10-percent de minimis cost rate allowed under the Uniform Guidance. The Hospital passed no federal awards through to subrecipients.
Title: Community Facilities Loans Accounting Policies: With the exception of expenditures related to the Provider Relief Fund (PRF), expenditures on the Schedule are reported on the accrual basis of accounting and are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowed or are limited as to reimbursement. The PRF is not subject to cost principles requirements contained in the Uniform Guidance. Expenditures reported on the Schedule for PRF are based on the PRF period of availability, terms and conditions of the PRF program, and amounts reported in the PRF portal for the reporting periods 2 and 3, due March 31, 2022 and September 30, 2022. De Minimis Rate Used: N Rate Explanation: The Hospital has elected not to use the 10-percent de minimis cost rate allowed under the Uniform Guidance. The Hospital has outstanding loans with the U.S. Department of Agriculture. The loan balances outstanding at the beginning of the year are included in the federal expenditures presented in the Schedule. The Hospital received no additional loans during the year. The balance of the loans outstanding at June 30, 2022 are $4,756,796.

Finding Details

Finding 2022-004
2022-004 Program Name/CFDA Title: Community Facilities Loans and Grants Federal Assistance Listing Number: 10.766 Federal Agency: U.S. Department of Agriculture Type of Finding: Noncompliance, Significant Deficiency Compliance Requirement: Special Tests and Provisions Condition: During our testing we noted the Hospital's debt reserve account was withdrawn to a level below the required minimum balance without proper authroization from the USDA. Criteria: 2 CFR 200.303(a) establishes that the auditee must establish and maintain effective internal control over the fedreal award that provides assurance that the entity is managing the federal award in compliance with federal statutes, regulations, and conditions of the federal award. Cause: The Hospital did not have an adequate interal control policy in place to ensure review and approval over activity related to the reserve fund. Effect: The lack of adequate policies governing review increases the risk that employees participating in the federal award administration may not be able to detect and correct noncompliance in a timely manner. Questioned Costs: None reported Prior Year Finding: No Recommendation: We recommend the Hospital enhance internal control policies to ensure a formal review over the reserve fund in comparison to the required minimum reserve balance be completed by an indvidiaual separate from the preparer. Views of Responsible Official: Management agrees with the finding and has committed the resources giving rise to the finding.
Finding 2022-005
2022-005 Program Name/CFDA Title: Community Facilities Loans and Grants Federal Assistance Listing Number: 10.766 Federal Agency: U.S. Department of Agriculture Type of Finding: Noncompliance, Significant Deficiency Compliance Requirement: Reporting Condition: The Hospital did not complete the audit required under Uniform Guidance for the year ended June 30, 2022, by the federal due date. Criteria: Uniform Guidance requires audits to be submitted the earlier of 30 days after audit issuance or 9 months after year end. Cause: Turnover and staffing constraints at the Hospital limited the Hospital's ability to be ready for the audit and meet reporting requirements. Effect: The audit was not completed prior to the federal due date. Questioned Costs: None reported Prior Year Finding: No Recommendation: The Hospital should perform greater reconciliaiton and review of internal financial information to ensure preparedness for the audit. Views of Responsible Official: Management agrees with the finding and has committed the resources giving rise to the finding.
Finding 2022-004
2022-004 Program Name/CFDA Title: Community Facilities Loans and Grants Federal Assistance Listing Number: 10.766 Federal Agency: U.S. Department of Agriculture Type of Finding: Noncompliance, Significant Deficiency Compliance Requirement: Special Tests and Provisions Condition: During our testing we noted the Hospital's debt reserve account was withdrawn to a level below the required minimum balance without proper authroization from the USDA. Criteria: 2 CFR 200.303(a) establishes that the auditee must establish and maintain effective internal control over the fedreal award that provides assurance that the entity is managing the federal award in compliance with federal statutes, regulations, and conditions of the federal award. Cause: The Hospital did not have an adequate interal control policy in place to ensure review and approval over activity related to the reserve fund. Effect: The lack of adequate policies governing review increases the risk that employees participating in the federal award administration may not be able to detect and correct noncompliance in a timely manner. Questioned Costs: None reported Prior Year Finding: No Recommendation: We recommend the Hospital enhance internal control policies to ensure a formal review over the reserve fund in comparison to the required minimum reserve balance be completed by an indvidiaual separate from the preparer. Views of Responsible Official: Management agrees with the finding and has committed the resources giving rise to the finding.
Finding 2022-005
2022-005 Program Name/CFDA Title: Community Facilities Loans and Grants Federal Assistance Listing Number: 10.766 Federal Agency: U.S. Department of Agriculture Type of Finding: Noncompliance, Significant Deficiency Compliance Requirement: Reporting Condition: The Hospital did not complete the audit required under Uniform Guidance for the year ended June 30, 2022, by the federal due date. Criteria: Uniform Guidance requires audits to be submitted the earlier of 30 days after audit issuance or 9 months after year end. Cause: Turnover and staffing constraints at the Hospital limited the Hospital's ability to be ready for the audit and meet reporting requirements. Effect: The audit was not completed prior to the federal due date. Questioned Costs: None reported Prior Year Finding: No Recommendation: The Hospital should perform greater reconciliaiton and review of internal financial information to ensure preparedness for the audit. Views of Responsible Official: Management agrees with the finding and has committed the resources giving rise to the finding.