Audit 371779

REPORTING: Criteria – In accordance with 2 CFR Part 200, loan balances in excess of $750,000 (beginning year balance plus any additional loans issued in a year) must be included in the Schedule of Federal Awards and must meet continuing Single Audit requirements. The single audit reporting package and data collection form must be submitted to the Federal Clearinghouse the earlier of 30 calendar days after the reports are received from the auditor or nine months after the end of the audit period. Condition – The Hospital did not complete and submit its fiscal year 2023 audit report to the Federal Clearinghouse by the due date. Cause – The Hospital does not have established procedures and policies for management oversight of the reporting requirements to ensure all reports are accurately and timely filed. Effect – The Hospital was not in compliance with required provisions of the Federal program. Recommendation – The Hospital should implement proper policies and procedure to ensure the reporting requirements are being met in the future. Client Response – We will implement procedures to comply with all reporting requirements. Conclusion – Response accepted.

WRITTEN PROCEDURES AND POLICIES: Criteria – 2 CFR 200.303(a) establishes that the auditee must establish and maintain effective internal control over federal awards 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 has not established policies and procedures to monitor Federal awards for compliance with Uniform Guidance requirements. Cause – The Hospital has not established specific written policies and procedures relative to the management of federal awards. Effect – The Hospital is not in compliance with Federal regulations pertaining to the management of federal awards as required by the Uniform Guidance. Recommendation – The Hospital should establish written procurement policies and procedures to ensure compliance with the Uniform Guidance requirements. Response – We will develop written procedures and policies as required. Conclusion – Response accepted.