FAC Explorer

Audit 352731

FY End
2022-12-31
Total Expended
$6.81M
Findings
4
Programs
5
Organization: Putnam County Hospital (IN)
Year: 2022 Accepted: 2025-04-04
Auditor: Blue & CO LLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
554076 2022-002 - Yes L
554077 2022-003 Significant Deficiency Yes L
1130518 2022-002 - Yes L
1130519 2022-003 Significant Deficiency Yes L

Programs

ALN Program Spent Major Findings
93.498 Provider Relief Fund and American Rescue Plan (arp) Rural Distribution $5.71M Yes 2
32.006 Covid-19 Telehealth Program $754,750 Yes 0
93.155 Rural Health Research Centers $252,916 - 0
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $52,842 - 0
93.912 Rural Health Care Services Outreach, Rural Health Network Development and Small Health Care Provider Quality Improvement $40,654 - 0

Contacts

Name Title Type
P321EA11F3R2 Alan Nerone Auditee
7653017532 Alan Parks Auditor
No contacts on file

Notes to SEFA

Title: BASIS OF PRESENTATION Accounting Policies: Expenditures reported on the SEFA 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. The Hospital has elected not to use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance. De Minimis Rate Used: N Rate Explanation: The Hospital has elected not to use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance. The accompanying schedule of expenditures of federal awards (SEFA) for 2022 includes the federal grant activity of Putnam County Hospital (the Hospital) and is presented on the accrual basis of accounting. The information in the SEFA 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). The basic financial statement classifications may include other financial activity for reporting purposes. Therefore, some of the amounts presented in the SEFA may differ from amounts presented in, or used in the preparation of, the basic financial statements.
Title: SUBRECIPIENT PASS-THROUGH Accounting Policies: Expenditures reported on the SEFA 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. The Hospital has elected not to use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance. De Minimis Rate Used: N Rate Explanation: The Hospital has elected not to use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance. No entities received pass-through federal awards from the Hospital during 2022.
Title: PROVIDER RELIEF FUNDS Accounting Policies: Expenditures reported on the SEFA 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. The Hospital has elected not to use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance. De Minimis Rate Used: N Rate Explanation: The Hospital has elected not to use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance. During the COVID-19 pandemic, the Hospital received Provider Relief Funds (PRF) grants from the Coronavirus Aid, Relief, and Economic Security (CARES) Act and the American Rescue Plan (ARP). Under terms and conditions of CARES and ARP, the Hospital is required to report COVID-19 related expenses and lost revenue to the U.S. Department of Health and Human Services (HHS). Guidance from HHS requires the reporting of the COVID-19 related expenses and lost revenue in certain reporting periods based on when the funds were received. The following is a summary of PRF received, recognized as revenue and reported on the SEFA for COVID-19 Funding under Assistance Listing #93.498: Reported Year Received Recognized on SEFA 2020 $ 14,560,000 $ 11,348,000 $ -0- 2021 5,584,000 8,796,000 14,432,000 2022 -0- -0- 5,712,000 $ 20,144,000 $ 20,144,000 $ 20,144,000
Title: FAIR MARKET VALUE OF DONATED PERSONAL PROTECTIVE EQUIPMENT (UNAUDITED) Accounting Policies: Expenditures reported on the SEFA 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. The Hospital has elected not to use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance. De Minimis Rate Used: N Rate Explanation: The Hospital has elected not to use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance. During 2022, the Hospital did not receive donated personal protective equipment from federal sources.

Finding Details

Finding 2022-002
2022-002 – Other Matters - Submission of Single Audit reporting package Criteria – The Single Audit reporting package is due to the Federal Audit Clearinghouse within nine months after year end as stated in Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, Subpart F, Section 200.512(a)(1). Condition – The Single Audit reporting package was not submitted within this timeframe. Questioned costs - $-0- Context – Single Audit requirements direct the grant recipient to comply with the filing requisites. Effect - The Single Audit reporting package was not submitted to the Federal Audit Clearinghouse within the timeframe which resulted in an instance of noncompliance. Cause – Due to delays in completing the financial statement audit, the Single Audit reporting package was not submitted to the Federal Audit Clearinghouse within the timeframe. Recommendation – We recommend the Hospital file the Single Audit reporting package with the Federal Audit Clearinghouse. Views of Responsible Officials and Planned Corrective Actions – Management understands the due date for Single Audit reporting package submission to the Federal Audit Clearinghouse and will file the Single Audit reporting package as soon as possible.
Finding 2022-003
2022-003 – Significant deficiency related to timely preparation of Schedule of Expenditures of Federal Awards Criteria – The preparation of the Schedule of Expenditures of Federal Awards (SEFA) is necessary to satisfy the reporting requirements for federal programs identified as major programs. Condition – The SEFA was not prepared on a timely basis. Questioned costs - $-0- Context – The timely preparation of the SEFA is necessary to satisfy reporting requirements related to federal programs identified as major programs. Effect - The SEFA was not prepared on a timely basis resulting in delays in completing reporting requirements for federal programs identified as major programs. Cause – Due to delays in completing the financial statement audit, the SEFA was not completed on a timely basis. Recommendation – We recommend the Hospital complete the SEFA on a timely basis to assist with the reporting requirements for federal programs identified as major programs. Views of Responsible Officials and Planned Corrective Actions – Management has implemented internal controls over compliance in place to assist with the timely preparation of the SEFA.
Finding 2022-002
2022-002 – Other Matters - Submission of Single Audit reporting package Criteria – The Single Audit reporting package is due to the Federal Audit Clearinghouse within nine months after year end as stated in Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, Subpart F, Section 200.512(a)(1). Condition – The Single Audit reporting package was not submitted within this timeframe. Questioned costs - $-0- Context – Single Audit requirements direct the grant recipient to comply with the filing requisites. Effect - The Single Audit reporting package was not submitted to the Federal Audit Clearinghouse within the timeframe which resulted in an instance of noncompliance. Cause – Due to delays in completing the financial statement audit, the Single Audit reporting package was not submitted to the Federal Audit Clearinghouse within the timeframe. Recommendation – We recommend the Hospital file the Single Audit reporting package with the Federal Audit Clearinghouse. Views of Responsible Officials and Planned Corrective Actions – Management understands the due date for Single Audit reporting package submission to the Federal Audit Clearinghouse and will file the Single Audit reporting package as soon as possible.
Finding 2022-003
2022-003 – Significant deficiency related to timely preparation of Schedule of Expenditures of Federal Awards Criteria – The preparation of the Schedule of Expenditures of Federal Awards (SEFA) is necessary to satisfy the reporting requirements for federal programs identified as major programs. Condition – The SEFA was not prepared on a timely basis. Questioned costs - $-0- Context – The timely preparation of the SEFA is necessary to satisfy reporting requirements related to federal programs identified as major programs. Effect - The SEFA was not prepared on a timely basis resulting in delays in completing reporting requirements for federal programs identified as major programs. Cause – Due to delays in completing the financial statement audit, the SEFA was not completed on a timely basis. Recommendation – We recommend the Hospital complete the SEFA on a timely basis to assist with the reporting requirements for federal programs identified as major programs. Views of Responsible Officials and Planned Corrective Actions – Management has implemented internal controls over compliance in place to assist with the timely preparation of the SEFA.