FAC Explorer

Audit 38865

FY End
2022-05-31
Total Expended
$12.53M
Findings
6
Programs
15
Organization: Little River Medical Center, Inc. (SC)
Year: 2022 Accepted: 2022-12-19
Auditor: Terry Horne CPA

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
41621 2022-001 Material Weakness - L
41622 2022-001 Material Weakness - L
41623 2022-001 Material Weakness - L
618063 2022-001 Material Weakness - L
618064 2022-001 Material Weakness - L
618065 2022-001 Material Weakness - L

Programs

ALN Program Spent Major Findings
93.527 Affordable Care Act (aca) Grants for New and Expanded Services Under the Health Center Program $4.93M Yes 1
93.224 Covid-19-Consolidated Health Centers (community Health Centers, Migrant Health Centers, Health Care for the Homeless, and Public Housing Primary Care) $2.67M Yes 1
93.224 Consolidated Health Centers (community Health Centers, Migrant Health Centers, Health Care for the Homeless, and Public Housing Primary Care) $2.29M Yes 1
93.498 Covid-19-Provider Relief Fund $1.42M Yes 0
93.918 Grants to Provide Outpatient Early Intervention Services with Respect to Hiv Disease $352,768 - 0
10.557 Special Supplemental Nutrition Program for Women, Infants, and Children $259,148 - 0
93.870 Maternal, Infant and Early Childhood Home Visiting Grant $221,115 - 0
93.898 Cancer Prevention and Control Programs for State, Territorial and Tribal Organizations $96,045 - 0
93.071 Medicare Enrollment Assistance Program $75,231 - 0
93.917 Hiv Care Formula Grants $74,188 - 0
93.153 Coordinated Services and Access to Research for Women, Infants, Children, and Youth $47,564 - 0
93.884 Grants for Primary Care Training and Enhancement $40,000 - 0
93.332 Cooperative Agreement to Support Navigators in Federally-Facilitated and State Partnership Marketplaces $34,335 - 0
93.800 Organized Approaches to Increase Colorectal Cancer Screening $15,000 - 0
14.241 Housing Opportunities for Persons with Aids $9,125 - 0

Contacts

Name Title Type
ZCZPKKLD37A1 Pamela Davis Auditee
8436631013 Terry Horne Auditor
No contacts on file

Notes to SEFA

Accounting Policies: Note A- Basis of PresentationThe accompanying schedule of expenditures of federal awards includes the federal award (the Schedule) of Little River Medical Center, Inc. under programs of the federal government for the year ended May 31, 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 Little River Medical Center, Inc., it is not intended to and does not present the financial position, changes in net assets, or cash flows of Little River Medical Center, Inc.Note B-Summary of Significant Accounting PoliciesExpenditures 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. Little River Medical Center, Inc. has elected not to use the 10 percent de minimus indirect cost rate allowed under Uniform Guidance.Note C- Loans OutstandingThe Organization had the following loan balances outstanding at May 31, 2022:Program TitleFederal CFDA NumberAmount OutstandingCommunity Facilities Loan10.766$3,920,046Community Facilities Loan10.766$2,600,822 De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate.

Finding Details

Finding 2022-001
Finding: 2022-001 Uniform Data System Report Federal Programs: Department of Health and Human Services Health Center Program Cluster CFDA 93.224 and 93.527 Criteria: Uniform Guidance, Reporting ? Uniform Data System Condition: The Uniform Data System (UDS) report submitted to the U.S. Department of Health and Human Services (DHHS) for the year ended December 31, 2021, contained incorrect data for federal grants. The federal grants were overstated on Table 9E of the UDS report by approximately $1,861,000. Cause: The above exception resulted from errors in preparing Table 9E of the Uniform Data System report. Effect: The DHHS reviews the UDS data for financial analysis for grant recipients. Errors in this data causes incorrect financial analysis results and distorted performance indicators. Questioned Costs: None reported Context/Sampling: The finding appears to be a systematic issue. Repeat Finding from Prior Year: No Recommendation: It is recommended that a system should be developed to ensure that total federal grants as reported in the Organization?s financial reporting system are reconciled to the UDS report. Views of Responsible Officials: Management concurs. Efforts will be made to ensure that federal grants are reconciled from the financial reporting system to the UDS report. Contact Person: Jennifer Richardson, CFO Anticipated Date of Completion: January 31, 2023
Finding 2022-001
Finding: 2022-001 Uniform Data System Report Federal Programs: Department of Health and Human Services Health Center Program Cluster CFDA 93.224 and 93.527 Criteria: Uniform Guidance, Reporting ? Uniform Data System Condition: The Uniform Data System (UDS) report submitted to the U.S. Department of Health and Human Services (DHHS) for the year ended December 31, 2021, contained incorrect data for federal grants. The federal grants were overstated on Table 9E of the UDS report by approximately $1,861,000. Cause: The above exception resulted from errors in preparing Table 9E of the Uniform Data System report. Effect: The DHHS reviews the UDS data for financial analysis for grant recipients. Errors in this data causes incorrect financial analysis results and distorted performance indicators. Questioned Costs: None reported Context/Sampling: The finding appears to be a systematic issue. Repeat Finding from Prior Year: No Recommendation: It is recommended that a system should be developed to ensure that total federal grants as reported in the Organization?s financial reporting system are reconciled to the UDS report. Views of Responsible Officials: Management concurs. Efforts will be made to ensure that federal grants are reconciled from the financial reporting system to the UDS report. Contact Person: Jennifer Richardson, CFO Anticipated Date of Completion: January 31, 2023
Finding 2022-001
Finding: 2022-001 Uniform Data System Report Federal Programs: Department of Health and Human Services Health Center Program Cluster CFDA 93.224 and 93.527 Criteria: Uniform Guidance, Reporting ? Uniform Data System Condition: The Uniform Data System (UDS) report submitted to the U.S. Department of Health and Human Services (DHHS) for the year ended December 31, 2021, contained incorrect data for federal grants. The federal grants were overstated on Table 9E of the UDS report by approximately $1,861,000. Cause: The above exception resulted from errors in preparing Table 9E of the Uniform Data System report. Effect: The DHHS reviews the UDS data for financial analysis for grant recipients. Errors in this data causes incorrect financial analysis results and distorted performance indicators. Questioned Costs: None reported Context/Sampling: The finding appears to be a systematic issue. Repeat Finding from Prior Year: No Recommendation: It is recommended that a system should be developed to ensure that total federal grants as reported in the Organization?s financial reporting system are reconciled to the UDS report. Views of Responsible Officials: Management concurs. Efforts will be made to ensure that federal grants are reconciled from the financial reporting system to the UDS report. Contact Person: Jennifer Richardson, CFO Anticipated Date of Completion: January 31, 2023
Finding 2022-001
Finding: 2022-001 Uniform Data System Report Federal Programs: Department of Health and Human Services Health Center Program Cluster CFDA 93.224 and 93.527 Criteria: Uniform Guidance, Reporting ? Uniform Data System Condition: The Uniform Data System (UDS) report submitted to the U.S. Department of Health and Human Services (DHHS) for the year ended December 31, 2021, contained incorrect data for federal grants. The federal grants were overstated on Table 9E of the UDS report by approximately $1,861,000. Cause: The above exception resulted from errors in preparing Table 9E of the Uniform Data System report. Effect: The DHHS reviews the UDS data for financial analysis for grant recipients. Errors in this data causes incorrect financial analysis results and distorted performance indicators. Questioned Costs: None reported Context/Sampling: The finding appears to be a systematic issue. Repeat Finding from Prior Year: No Recommendation: It is recommended that a system should be developed to ensure that total federal grants as reported in the Organization?s financial reporting system are reconciled to the UDS report. Views of Responsible Officials: Management concurs. Efforts will be made to ensure that federal grants are reconciled from the financial reporting system to the UDS report. Contact Person: Jennifer Richardson, CFO Anticipated Date of Completion: January 31, 2023
Finding 2022-001
Finding: 2022-001 Uniform Data System Report Federal Programs: Department of Health and Human Services Health Center Program Cluster CFDA 93.224 and 93.527 Criteria: Uniform Guidance, Reporting ? Uniform Data System Condition: The Uniform Data System (UDS) report submitted to the U.S. Department of Health and Human Services (DHHS) for the year ended December 31, 2021, contained incorrect data for federal grants. The federal grants were overstated on Table 9E of the UDS report by approximately $1,861,000. Cause: The above exception resulted from errors in preparing Table 9E of the Uniform Data System report. Effect: The DHHS reviews the UDS data for financial analysis for grant recipients. Errors in this data causes incorrect financial analysis results and distorted performance indicators. Questioned Costs: None reported Context/Sampling: The finding appears to be a systematic issue. Repeat Finding from Prior Year: No Recommendation: It is recommended that a system should be developed to ensure that total federal grants as reported in the Organization?s financial reporting system are reconciled to the UDS report. Views of Responsible Officials: Management concurs. Efforts will be made to ensure that federal grants are reconciled from the financial reporting system to the UDS report. Contact Person: Jennifer Richardson, CFO Anticipated Date of Completion: January 31, 2023
Finding 2022-001
Finding: 2022-001 Uniform Data System Report Federal Programs: Department of Health and Human Services Health Center Program Cluster CFDA 93.224 and 93.527 Criteria: Uniform Guidance, Reporting ? Uniform Data System Condition: The Uniform Data System (UDS) report submitted to the U.S. Department of Health and Human Services (DHHS) for the year ended December 31, 2021, contained incorrect data for federal grants. The federal grants were overstated on Table 9E of the UDS report by approximately $1,861,000. Cause: The above exception resulted from errors in preparing Table 9E of the Uniform Data System report. Effect: The DHHS reviews the UDS data for financial analysis for grant recipients. Errors in this data causes incorrect financial analysis results and distorted performance indicators. Questioned Costs: None reported Context/Sampling: The finding appears to be a systematic issue. Repeat Finding from Prior Year: No Recommendation: It is recommended that a system should be developed to ensure that total federal grants as reported in the Organization?s financial reporting system are reconciled to the UDS report. Views of Responsible Officials: Management concurs. Efforts will be made to ensure that federal grants are reconciled from the financial reporting system to the UDS report. Contact Person: Jennifer Richardson, CFO Anticipated Date of Completion: January 31, 2023