Audit 38541

FY End

2022-09-30

Total Expended

$3.91M

Findings

2

Programs

2

Organization: Hospital Service District No. 1 of Iberia Parish (LA)

Year: 2022 Accepted: 2023-04-26

Auditor: Forvis LLP

Organization Exclusion Status:

Checking exclusion status...

ID	Ref	Severity	Repeat	Requirement
42781	2022-001	-	-	ABL
619223	2022-001	-	-	ABL

ALN	Program	Spent	Major	Findings
93.498	Covid-19 Provider Relief Fund and American Rescue Plan (arp) Rural Distribution	$3.90M	Yes	1
93.461	Covid-19 Hrsa Covid-19 Testing for the Uninsured	$6,944	-	0

Contacts

Name	Title	Type
JFCEYR92LTY4	Amy Langlinais	Auditee
3373747108	Andrea Sartin	Auditor
No contacts on file

Notes to SEFA

Title: Basis of Presentation Accounting Policies: 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, if any, shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. De Minimis Rate Used: N Rate Explanation: The Medical Center has elected not to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance. The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Hospital Service District No.1, a component unit of Iberia Parish, State of Louisiana (d/b/a Iberia Medical Center) (Medical Center) 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 Medical Center, it is not intended to and does not present the financial position, changes in net position or cash flows of the Medical Center.The schedule includes the expenditures of the following entities: 1.)Hospital Service District No.1, a component unit of Iberia Parish, State of Louisiana (d/b/a Iberia Medical Center) (TIN 72-6014963)2.)Iberia Medical Center Physician Practice Network (TIN 45-1555344)

Title: Federal Loan Programs Accounting Policies: 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, if any, shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. De Minimis Rate Used: N Rate Explanation: The Medical Center has elected not to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance. The Medical Center did not have any federal loan programs during the year ended September 30, 2022.

Title: Personal Protective Equipment (PPE) (Unaudited) Accounting Policies: 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, if any, shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. De Minimis Rate Used: N Rate Explanation: The Medical Center has elected not to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance. For the year ended September 30, 2022, the Medical Center received $0 in donated PPE in response to the COVID-19 pandemic.

Finding Details

Finding 2022-001

COVID-19 Provider Relief Fund Assistance Listing Number 93.498 U.S. Department of Health and Human Services Criteria or specific requirement ? Activities Allowed/Unallowed and Allowable Costs and Cost Principles (45 CFR 75.403) and Reporting (45 CFR 75.342) Condition ? The Medical Center is required to prepare and submit Period 2 Provider Relief Fund reporting. This report is to be prepared using accurate financial information and submitted by the deadline established. Reported use of the funds should be supported by underlying accounting records. Questioned costs ? $2,018 ? Calculated as the error value of the incremental costs included on the Period 2 report for which the incorrect underlying contract labor rate was utilized in the calculation. Context ? The Period 2 Provider Relief Fund report was tested. The Medical Center utilized incremental costs of contract labor as a component of their reported expenditures. When testing the underlying calculations of incremental costs, errors in the calculations were identified whereby certain incorrect contract labor rates were utilized in the calculation, thus resulting in errors in the reported expenditures. Effect ? Reported expenses are calculated incorrectly. Expenses may not be allowable. Cause ? The Medical Center did not correctly calculate incremental costs. Identification as a repeat finding, if applicable ? Not a repeat finding. Recommendation ? Policies and procedures over federal grant reporting should be modified to ensure incremental costs are prepared using accurate information. Views of responsible officials and planned corrective actions ? See attached corrective action plan for the Medical Center?s response to finding.

Finding 2022-001

COVID-19 Provider Relief Fund Assistance Listing Number 93.498 U.S. Department of Health and Human Services Criteria or specific requirement ? Activities Allowed/Unallowed and Allowable Costs and Cost Principles (45 CFR 75.403) and Reporting (45 CFR 75.342) Condition ? The Medical Center is required to prepare and submit Period 2 Provider Relief Fund reporting. This report is to be prepared using accurate financial information and submitted by the deadline established. Reported use of the funds should be supported by underlying accounting records. Questioned costs ? $2,018 ? Calculated as the error value of the incremental costs included on the Period 2 report for which the incorrect underlying contract labor rate was utilized in the calculation. Context ? The Period 2 Provider Relief Fund report was tested. The Medical Center utilized incremental costs of contract labor as a component of their reported expenditures. When testing the underlying calculations of incremental costs, errors in the calculations were identified whereby certain incorrect contract labor rates were utilized in the calculation, thus resulting in errors in the reported expenditures. Effect ? Reported expenses are calculated incorrectly. Expenses may not be allowable. Cause ? The Medical Center did not correctly calculate incremental costs. Identification as a repeat finding, if applicable ? Not a repeat finding. Recommendation ? Policies and procedures over federal grant reporting should be modified to ensure incremental costs are prepared using accurate information. Views of responsible officials and planned corrective actions ? See attached corrective action plan for the Medical Center?s response to finding.