FAC Explorer

Audit 374169

FY End
2025-06-30
Total Expended
$7.20M
Findings
1
Programs
3
Organization: Iron County Hospital District Dba: Iron County Medical Center (IL)
Year: 2025 Accepted: 2025-12-11
Auditor: CLIFTONLARSONALLEN

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1164573 2025-002 Material Weakness Yes C

Programs

ALN Program Spent Major Findings
10.766 COMMUNITY FACILITIES LOANS AND GRANTS $6.84M Yes 1
93.912 RURAL HEALTH CARE SERVICES OUTREACH, RURAL HEALTH NETWORK DEVELOPMENT AND SMALL HEALTH CARE PROVIDER QUALITY IMPROVEMENT $347,149 Yes 0
93.074 HOSPITAL PREPAREDNESS PROGRAM (HPP) AND PUBLIC HEALTH EMERGENCY PREPAREDNESS (PHEP) ALIGNED COOPERATIVE AGREEMENTS $11,871 Yes 0

Contacts

Name Title Type
HNY6XAFT2QJ6 Brittany Mooney Auditee
5735468096 Joshua Wilks Auditor
No contacts on file

Notes to SEFA

The accompanying schedule of expenditures of federal awards includes the federal grant activity of Iron County Medical Center District dba: Iron County Medical Center’s (the Medical Center) and is presented on the accrual basis of accounting. The information in this schedule is presented in accordance with the applicable 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 of expenditures of federal awards presents only a selected portion of the operations of the Medical Center, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the Medical Center.
No funds were identified as having been provided to subrecipients by the Medical Center and accordingly, no funds identified in the Schedule of Expenditures of Federal Awards are attributable to subrecipient entities. There were no federal awards expended for noncash assistance or insurance. The Medical Center has elected to use the 10% de minimis indirect cost rate allowable under the Uniform Guidance.
USDA Loan Balance The amount in the accompanying schedule represents the beginning loan balances during the year under audit. The outstanding balance at June 30, 2025 was $ 6,812,609.

Finding Details

Finding 2025-002
2025-002 USDA REQUIREMENTS Federal Agency: U.S. Department of Agriculture Program Title: Community Facilities Loans and Grants Assistance Listing Number: 10.766 Award Period: July 1, 2024 to June 30, 2025 Type of Finding: Compliance and Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: Under the terms and conditions of the agreements with the USDA the Medical Center is required to fund a Replacement and Extension Account. Condition: The Medical Center failed to fund the required reserve accounts for the year ended June 30, 2025. Questioned costs: None Cause: The Medical Center understood that the USDA did not require them to fund the required account under the agreement however no documentation was formalized with the USDA. Effect: The Medical Center is not in compliance with the terms and conditions of the agreement. Recommendation: The Medical Center should work with the USDA to determine what reserve accounts are required, or to the extent they are not required, properly document that understanding in writing with the USDA. Views of responsible officials and planned corrective actions: There is no disagreement with the audit finding. Management will continue to work with the USDA to document the requirements around the reserve funding. In addition, subsequent to year-end the Medical Center funded the Replacement and Extension Account as required by the agreement.