FAC Explorer

Audit 392624

FY End
2024-06-30
Total Expended
$4.67M
Findings
1
Programs
1
Organization: South Big Horn Hospital District (WY)
Year: 2024 Accepted: 2026-03-18
Auditor: WIPFLI LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1181377 2024-005 Material Weakness Yes L

Programs

ALN Program Spent Major Findings
10.766 COMMUNITY FACILITIES LOANS AND GRANTS $4.67M Yes 1

Contacts

Name Title Type
MRGHEN93EM96 Michael Garza Auditee
3075681432 Wes Thew Auditor
No contacts on file

Notes to SEFA

The accompanying schedule of expenditures of federal awards (the “Schedule”) includes the federal grant activity of South Big Horn County Hospital District d/b/a Three Rivers Health ("Hospital") under programs of the federal governments for the year ended June 30, 2024. The information in this Schedule is presented in accordance with requirements of the 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 Hospital, it is not intended to and does not present the financial position, changes in net assets or cash flows of the Hospital.
The Hospital passed no federal awards through to subrecipients.
The Hospital has outstanding loans with the U.S. Department of Agriculture. The loan balances outstanding at the beginning of the year are included in the federal expenditures presented in the Schedule. The Hospital received no additional loans during the year. The balance of the loans outstanding at June 30, 2024 are $4,589,324.
The Hospital has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance.

Finding Details

Finding 2024-005
2024-005 Program Name/CFDA Title: Community Facilities Loans and Grants Federal Assistance Listing Number: 10.766 Federal Agency: U.S. Department of Agriculture Type of Finding: Noncompliance, Significant Deficiency Compliance Requirement: Reporting Condition: The Hospital did not complete the audit required under Uniform Guidance for the year ended June 30, 2024, by the federal due date. Criteria: Uniform Guidance requires audits to be submitted the earlier of 30 days after audit issuance or 9 months after year end. Cause: Turnover and staffing constraints at the Hospital limited the Hospital's ability to be ready for the audit and meet reporting requirements. Effect: The audit was not completed prior to the federal due date. Questioned Costs: None reported Prior Year Finding: Yes Recommendation: The Hospital should perform greater reconciliaiton and review of internal financial information to ensure preparedness for the audit. Views of Responsible Official: Management agrees with the finding and has committed the resources giving rise to the finding.