FAC Explorer

Audit 355477

FY End
2024-12-31
Total Expended
$1.06M
Findings
4
Programs
1
Organization: Kansas Hospital Association (KS)
Year: 2024 Accepted: 2025-05-05
Auditor: Wendling Noe Nelson & Johnson LLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
559258 2024-001 Material Weakness - L
559259 2024-002 Significant Deficiency - E
1135700 2024-001 Material Weakness - L
1135701 2024-002 Significant Deficiency - E

Programs

ALN Program Spent Major Findings
93.889 National Bioterrorism Hospital Preparedness Program $1.06M Yes 2

Contacts

Name Title Type
T58NNKFF2DL4 Steve Poage Auditee
7852337436 Cameron Werth Auditor
No contacts on file

Notes to SEFA

Title: Basis of Presentation Accounting Policies: 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. Pass-through entity identifying numbers are presented where available. De Minimis Rate Used: N Rate Explanation: The Association 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 (Schedule) includes the federal grant award activity of Kansas Hospital Association (the Association), under programs of the federal government for the year ended December 31, 2024. The information 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 Association, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the Association. The accompanying Schedule does not include the federal grant activity of Healthworks KHA Foundation, Inc. (the Foundation). Those awards are reported on the Schedule of Expenditures of Federal Awards of the Foundation.
Title: Significant Accounting Policies Accounting Policies: 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. Pass-through entity identifying numbers are presented where available. De Minimis Rate Used: N Rate Explanation: The Association has elected not to use the 10 percent de minimis cost rate allowed under the Uniform Guidance. 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. Pass-through entity identifying numbers are presented where available.
Title: Indirect Cost Rate Accounting Policies: 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. Pass-through entity identifying numbers are presented where available. De Minimis Rate Used: N Rate Explanation: The Association has elected not to use the 10 percent de minimis cost rate allowed under the Uniform Guidance. The Association has elected not to use the 10 percent de minimis cost rate allowed under the Uniform Guidance.

Finding Details

Finding 2024-001
Identification: 93.889 United States Department of Health and Human Services, National Bioterrorism Hospital Preparedness Program; Noncompliance Finding/Material Weakness; Reporting Compliance Requirement. Criteria: Under the requirements of the Federal Funding Accountability and Transparency Act (FFATA) (Pub. L. No. 109-282), as amended by Section 6202 of Pub. L. No. 110-252, that are codified in 2 CFR Part 170, direct recipients of grants and cooperative agreements are required to report first-tier subawards of $30,000 or more to the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS). Condition: The Association did not complete its FFATA reporting in a timely manner and did not accurately report the subaward for two subrecipients. Cause: The Association did not have controls in place to ensure timely and accurate reporting to the FSRS. Effect: The Association did not comply with the requirements of the FFATA and did not accurately report subawards. Questioned costs: None Perspective information: Of the 14 subrecipients reported to the FSRS, 2 subrecipients did not have the correct subaward amount reported. Repeat Finding: N/A Recommendations: We recommend policies and procedures over federal grant reporting be strengthened to ensure that all reports are completed timely and accurately. Views of Responsible Officials: The Association will correct the two subaward amounts noted as being inaccurate in the FSRS and will review reporting requirements in future grants so that all required reporting is completed timely and accurately.
Finding 2024-002
Identification: 93.889 United States Department of Health and Human Services, National Bioterrorism Hospital Preparedness Program; Significant Deficiency; Eligibility Compliance Requirement. Criteria: Eligible award recipients include hospitals that have signed and agreed to the terms and conditions of the subaward. Condition: The Association disbursed funds to a recipient who did not have a signed subaward. The funds were returned to the Association upon discovery of this oversight. Cause: The Association's controls in place did not prevent funds from being disbursed to entity's that did not have a signed subaward agreement. Effect: The Association's controls were inadequate. Questioned costs: None
Finding 2024-001
Identification: 93.889 United States Department of Health and Human Services, National Bioterrorism Hospital Preparedness Program; Noncompliance Finding/Material Weakness; Reporting Compliance Requirement. Criteria: Under the requirements of the Federal Funding Accountability and Transparency Act (FFATA) (Pub. L. No. 109-282), as amended by Section 6202 of Pub. L. No. 110-252, that are codified in 2 CFR Part 170, direct recipients of grants and cooperative agreements are required to report first-tier subawards of $30,000 or more to the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS). Condition: The Association did not complete its FFATA reporting in a timely manner and did not accurately report the subaward for two subrecipients. Cause: The Association did not have controls in place to ensure timely and accurate reporting to the FSRS. Effect: The Association did not comply with the requirements of the FFATA and did not accurately report subawards. Questioned costs: None Perspective information: Of the 14 subrecipients reported to the FSRS, 2 subrecipients did not have the correct subaward amount reported. Repeat Finding: N/A Recommendations: We recommend policies and procedures over federal grant reporting be strengthened to ensure that all reports are completed timely and accurately. Views of Responsible Officials: The Association will correct the two subaward amounts noted as being inaccurate in the FSRS and will review reporting requirements in future grants so that all required reporting is completed timely and accurately.
Finding 2024-002
Identification: 93.889 United States Department of Health and Human Services, National Bioterrorism Hospital Preparedness Program; Significant Deficiency; Eligibility Compliance Requirement. Criteria: Eligible award recipients include hospitals that have signed and agreed to the terms and conditions of the subaward. Condition: The Association disbursed funds to a recipient who did not have a signed subaward. The funds were returned to the Association upon discovery of this oversight. Cause: The Association's controls in place did not prevent funds from being disbursed to entity's that did not have a signed subaward agreement. Effect: The Association's controls were inadequate. Questioned costs: None