FAC Explorer

Audit 384134

FY End
2022-09-30
Total Expended
$769,784
Findings
1
Programs
4
Organization: Stonewall County Hospital District (TX)
Year: 2022 Accepted: 2026-01-28
Auditor: FORVIS MAZARS LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1170834 2022-003 Material Weakness Yes I

Programs

ALN Program Spent Major Findings
93.697 COVID-19 TESTING AND MITIGATION FOR RURAL HEALTH CLINICS $448,384 Yes 1
93.498 PROVIDER RELIEF FUND AND AMERICAN RESCUE PLAN (ARP) RURAL DISTRIBUTION $161,844 Yes 0
93.912 RURAL HEALTH CARE SERVICES OUTREACH, RURAL HEALTH NETWORK DEVELOPMENT AND SMALL HEALTH CARE PROVIDER QUALITY IMPROVEMENT $148,587 Yes 0
93.301 SMALL RURAL HOSPITAL IMPROVEMENT GRANT PROGRAM $10,969 Yes 0

Contacts

Name Title Type
KKWSF1MEJXK3 Lewis Robbins Auditee
9404810470 Christa Worley Auditor
No contacts on file

Notes to SEFA

The accompanying schedule of expenditures of federal awards (Schedule) includes the federal award activity of Stonewall County Hospital District d/b/a Stonewall Memorial Hospital (District) under programs of the federal government for the year ended September 30, 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 District, it is not intended to and does not present the financial position, changes in net position or cash flows of the District.
The District did not have any federal loan programs during the year ended September 30, 2022.
For the year ended September 30, 2022, the District did not receive any donated PPE in response to the COVID-19 pandemic.

Finding Details

Finding 2022-003
COVID-19 Testing and Mitigation for Rural Health Clinics Federal Assistance Listing Number 93.697 U.S. Department of Health and Human Services Criteria: Procurement, Suspension and Debarment (2 CFR 200.317–200.327; 2 CFR 180.220) Condition: The District is required to have and follow documented procurement procedures that conform with Uniform Guidance (UG) procurement and suspension and debarment standards. Cause: The District did not have a policy that addressed procurement or suspension and debarment. Effect or Potential Effect: The District did not provide for full and open competition in procuring services or check suspension and debarment requirements entered into with grant funds. Questioned Costs: $389,332. Questioned costs were using the direct expenses charged to the grant that no procurement was completed. Context: During testing of expenses charged to the grant and discussion with the District, it was discovered that procurement wasn’t performed on any contracts and that the District didn’t have a procurement policy. Additionally, there was no documentation that the vendors were checked for suspension and debarment. Recommendation: A procurement policy conforming with UG standards should be in place at the District, including policies for suspension and debarment. Views of Responsible Officials and Planned Corrective Actions: See attached corrective action plan.