FAC Explorer

Audit 358011

FY End
2022-03-31
Total Expended
$12.09M
Findings
2
Programs
6
Organization: Taylor Regional Hospital, Inc. (GA)
Year: 2022 Accepted: 2025-06-04
Auditor: Draffin & Tucker LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
563798 2022-001 Material Weakness - L
1140240 2022-001 Material Weakness - L

Programs

ALN Program Spent Major Findings
93.498 Provider Relief Fund $599,002 Yes 0
93.697 Covid-19 Testing for Rural Health Clinics $567,332 Yes 1
93.461 Covid-19 Testing for the Uninsured $462,764 - 0
93.155 Rural Health Research Centers $125,429 - 0
21.019 Coronavirus Relief Fund $60,648 - 0
93.301 Small Rural Hospital Improvement Grant Program $4,000 - 0

Contacts

Name Title Type
Y4Y6AX8R3Y16 Tiffany Jolly Auditee
4787834190 Jimmie Richter Auditor
No contacts on file

Notes to SEFA

Accounting Policies: Notes to Schedule of Expenditures of Federal Awards: 1. The accompanying schedule of expenditures of federal awards (Schedule) includes the federal award activity of Taylor Regional Hospital, Inc (Hospital) under programs of the federal government for the year ended March 31, 2022. 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 Hospital, it is not intended to and does not present the financial position, change in net assets, or cash flows of the Hospital. 2. Expenditures reported on the Schedule are reported on the accrual basis of accounting which is consistent with the preparation of the Hospital’s financial statements. 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 Provider Relief Fund (PRF) amount reported on the Schedule represents the amount reported to the U.S. Department of Health and Human Services HRSA Reporting Portal for Period 1 and 2 as specified in the OMB Compliance Supplement. 3. The Hospital did not have any non-cash awards during the fiscal year. 4. There were awards passed through to subrecipients. 5. The Hospital has elected to not use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minius cost rate.

Finding Details

Finding 2022-001
2022-001 - Material Weakness Federal agency: U.S. Department of Health and Human Services (HHS) Federal program title: COVID-19 Testing for Rural Health Clinic (RHCCTM) Assistance Listing No.: 93.697 Criteria: Proper controls over financial reporting include preparation of a complete and accurate schedule of expenditures of federal awards (Schedule) and accompanying notes to the Schedule. Condition: The Hospital does not have an internal control system designed to provide for a complete and accurate Schedule. The Hospital did not include two federal grants in the 2022 Schedule. These grants totaled $571,332. Cause: The Hospital did not have adequate internal controls to ensure all grants were identified that needed to be included on the Schedule. Effect: The Hospital did not properly reflect all grants in its 2022 Schedule. Questioned costs: None reported. Recommendation: We recommend the Hospital design and implement controls, including levels of review, to ensure accuracy and completion of the Hospital’s Schedule. Views of responsible officials of the auditee: Management agrees with the finding. See management’s corrective action plan.
Finding 2022-001
2022-001 - Material Weakness Federal agency: U.S. Department of Health and Human Services (HHS) Federal program title: COVID-19 Testing for Rural Health Clinic (RHCCTM) Assistance Listing No.: 93.697 Criteria: Proper controls over financial reporting include preparation of a complete and accurate schedule of expenditures of federal awards (Schedule) and accompanying notes to the Schedule. Condition: The Hospital does not have an internal control system designed to provide for a complete and accurate Schedule. The Hospital did not include two federal grants in the 2022 Schedule. These grants totaled $571,332. Cause: The Hospital did not have adequate internal controls to ensure all grants were identified that needed to be included on the Schedule. Effect: The Hospital did not properly reflect all grants in its 2022 Schedule. Questioned costs: None reported. Recommendation: We recommend the Hospital design and implement controls, including levels of review, to ensure accuracy and completion of the Hospital’s Schedule. Views of responsible officials of the auditee: Management agrees with the finding. See management’s corrective action plan.