FAC Explorer

Audit 374663

FY End
2021-12-31
Total Expended
$14.38M
Findings
2
Programs
3
Organization: Olympic Medical Center (WA)
Year: 2021 Accepted: 2025-12-15
Auditor: BAKER TILLY US LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1164836 2021-001 Material Weakness Yes L
1164837 2021-001 Material Weakness Yes L

Programs

ALN Program Spent Major Findings
93.498 COVID -19 PROVIDER RELIEF FUND AND AMERICAN RESCUE PLAN (ARP) RURAL DISTRIBUTION $13.15M Yes 1
97.036 COVID-19 DISASTER GRANTS - PUBLIC ASSISTANCE (PRESIDENTIALLY DECLARED DISASTERS) $828,511 Yes 1
93.461 HRSA COVID-19 CLAIMS REIMBURSEMENT FOR THE UNINSURED PROGRAM AND THE COVID-19 COVERAGE ASSISTANCE FUND $396,403 Yes 0

Contacts

Name Title Type
JG87LFAXJWF1 Dennis Stillman Auditee
3604177000 Mary Wright Auditor
No contacts on file

Notes to SEFA

The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal grant activity of Public Hospital District No. 2 of Clallam County, Washington dba Olympic Medical Center (the Medical Center) under programs of the federal government for the year ended December 31, 2021. The information in this Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations (CFR) 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 Organization, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the Organization.
The Medical Center did not provide any federal awards to subrecipients during the year ended December 31, 2021.
In accordance with guidance from U.S. Department of Health & Human Services (HHS), the Medical Center included expenditures for Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution (PRF) Assistance Listing No. 93.498 of $13,150,392 for reporting period 1, in the Schedule for the year ended December 31, 2021, to align with HHS reporting guidelines. That entire amount was recognized by the Medical Center as revenue during the year ended December 31, 2020, and is included in beginning net position as of and for the year ended December 31, 2021. The tax ID numbers of the entities that received Provider Relief Fund assistance were 562574968 and 916001709.

Finding Details

Finding 2021-001
Finding 2021-001 – Reporting (Significant Deficiency in Internal Control Over Compliance and Instance of Noncompliance) (See chart) Criteria – Per 2 CFR 200.512, the data collection form must be submitted within nine months after the end of the audit period. Additionally, the Medical Center is required to maintain a structure of internal controls to ensure compliance with applicable reporting requirements. Condition/Context – More time was needed to prepare for the single audit and ensure that the Schedule of Expenditures of Federal Awards (SEFA) was accurate and complete. Effect – The single audit was completed after the data collection form deadline. Cause – Factors contributing to the condition included the high volume of activity related to the new COVID-19 programs, the evolving guidance related to the programs, and the additional time needed to address compliance questions. Repeat Finding – This is not a repeat finding. Recommendation – We recommend the Medical Center develop and implement a review process throughout the year to ensure compliance with reporting requirements as outlined in Uniform Guidance, as applicable. Views of Responsible Officials – The responsible officials acknowledge the finding and concur with the recommendation. None to be reported.