FAC Explorer

Audit 384219

FY End
2023-12-31
Total Expended
$2.91M
Findings
1
Programs
2
Organization: Grand Island Regional Medical Center (NE)
Year: 2023 Accepted: 2026-01-29
Auditor: FORVIS MAZARS LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1170910 2023-001 Material Weakness Yes L

Programs

ALN Program Spent Major Findings
97.036 DISASTER GRANTS - PUBLIC ASSISTANCE (PRESIDENTIALLY DECLARED DISASTERS) $2.65M Yes 0
93.498 COVID-19 PROVIDER RELIEF FUND AND AMERICAN RESCUE PLAN (ARP) RURAL DISTRIBUTION $252,663 Yes 1

Contacts

Name Title Type
XXL5C6U92X13 Tracy Schmitt Auditee
3086754423 Todd Kenney Auditor
No contacts on file

Notes to SEFA

The accompanying Schedule of Expenditures of Federal Awards (the “Schedule”) includes the federal award activity of Grand Island Regional Medical Center and Affiliates under programs of the federal government for the year ended December 31, 2023. 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 Grand Island Regional Medical Center and Affiliates, it is not intended to and does not present the financial position, changes in net assets, or cash flows of Grand Island Regional Medical Center and Affiliates.
Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years.
Grand Island Regional Medical Center and Affiliates has elected to not use the 10% de minimis indirect cost rate allowed under the Uniform Guidance.
The Federal Emergency Management Agency (FEMA) requires that FEMA has an approved project worksheet and that there were eligible expenditures incurred for the approved project prior to reporting this program on the Schedule. In accordance with FEMA’s guidance, $2,652,410 of expenditures reported on the current year’s Schedule were incurred in fiscal years 2022 and 2021.

Finding Details

Finding 2023-001
U.S. Department of Health & Human Services COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rual Distribution Assistance Listing # 93.498 Significant Deficiency Criteria or Specific Requirement - Reporting (45 CFR 75.342). Management is responsible for establishing and maintaining effective internal controls over reporting requirements in grant agreements. Condition - The Medical Center received Provider Relief Fund (PRF) grants and identified applicable COVID-19 expenditures that were not reported timely within the HHS portal for Phase 5. Cause - The Medial Center did not have sufficient internal control procedures over reporting to ensure the report was submitted by the deadline. Effect - The Medical Center did not report PRF activity in the applicable period by the reporting deadline. Questioned Costs - $0 Context - Our testing noted the required reporting within the HHS Portal for Phase 5 on PRF grants was not completed during the applicable reporting time period. Identification as a Repeat Finding - N/A Recommendation - We recommend the Medical Center evaluate the internal controls in place and determine if there are opportunities to improve the controls around submitting grant agreement reports timely. View of Responsible Official and Planned Corrective Action - The Medical Center agrees with this finding and has created additional controls for tracking and submitting grant reporting on a timely basis.