FAC Explorer

Audit 381986

FY End
2022-12-31
Total Expended
$11.77M
Findings
1
Programs
3
Organization: Olympic Medical Center (WA)
Year: 2022 Accepted: 2026-01-15
Auditor: BAKER TILLY US LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1169143 2022-001 Material Weakness Yes L

Programs

ALN Program Spent Major Findings
93.498 PROVIDER RELIEF FUND AND AMERICAN RESCUE PLAN (ARP) RURAL DISTRIBUTION $7.08M Yes 1
97.036 DISASTER GRANTS - PUBLIC ASSISTANCE (PRESIDENTIALLY DECLARED DISASTERS) $4.45M Yes 0
93.461 HRSA COVID-19 CLAIMS REIMBURSEMENT FOR THE UNINSURED PROGRAM AND THE COVID-19 COVERAGE ASSISTANCE FUND $239,735 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, 2022. 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, 2022.
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 $7,080,662 for reporting period 4, in the Schedule for the year ended December 31, 2022, to align with HHS reporting guidelines. During the year ended December 31, 2021, $2,872,263 of the period 4 funding was recognized by the Medical Center as revenue and is included in beginning net position for the year ended December 31, 2022. The remaining amount of period 4 funding was recognized as revenue during the year ended December 31, 2022. The tax ID numbers of the entities that received Provider Relief Fund assistance were 562574968 and 916001709.

Finding Details

Finding 2022-001
Finding 2022-001 – 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 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, concur with the recommendation. Programs affected – COVID-19 HRSA COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution 93.498 and COVID-19 Disaster Grants - Public Assistance (Presidentially Declared Disasters) 97.036 Status as of December 31, 2022 – Repeated and modified.