FAC Explorer

Audit 397466

FY End
2024-09-30
Total Expended
$11.70M
Findings
4
Programs
3
Organization: Excelsior Springs Hospital (MO)
Year: 2024 Accepted: 2026-04-01
Auditor: WIPFLI LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1205739 2024-005 Material Weakness Yes ABHN
1205740 2024-005 Material Weakness Yes ABHN
1205741 2024-005 Material Weakness Yes ABHN
1205742 2024-005 Material Weakness Yes ABHN

Programs

ALN Program Spent Major Findings
97.036 DISASTER GRANTS - PUBLIC ASSISTANCE (PRESIDENTIALLY DECLARED DISASTERS) $1.95M Yes 1
10.766 COMMUNITY FACILITIES LOANS AND GRANTS $1.83M Yes 1
93.301 SMALL RURAL HOSPITAL IMPROVEMENT GRANT PROGRAM $10,933 Yes 0

Contacts

Name Title Type
FW7VTD18EYN6 Matt Untch Auditee
8166292763 Paul Traczek Auditor
No contacts on file

Notes to SEFA

The accompanying schedule of expenditures of federal awards (“Schedule”) includes the federal award activity of Excelsior Springs City Hospital d/b/a Excelsior Springs Hospital (the “Hospital”). 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 (the “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 position, or cash flows of the Hospital.
Expenditures on the Schedule are reported on the accrual basis of accounting and 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.
The Hospital passed no federal awards through to subrecipients.
The Hospital has not elected to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance.
The loan balances outstanding at the beginning of the year are included in the federal expenditures presented in the Schedule. There were new loans received during the year ending September 30, 2024. The balance of the loans outstanding at year ended September 30, 2024 is as follows: Program Title Federal CFDA Number Amount Outstanding Community Facilities Loans and Grants 10.766 $9,743,456

Finding Details

Finding 2024-005
2024.005 Late Submission of Data Collection Form (Form SF-SAC) Condition: The Hospital’s audited financial statements and Uniform Guidance Audit report for the fiscal year ended September 30, 2024, were not submitted to the Federal Audit Clearinghouse by the required deadline of June 30, 2025. The report was filed in 2026, resulting in a late submission. This late submission was primarily caused by a change in personnel as the Hospital’s Chief Financial Officer position turned over in the prior year, as well as delays in financial reporting and other accounting practices while the Hospital focused on its electronic medical record and other information systems conversions which occurred near the end of fiscal year 2023. Criteria: Pursuant to Title 2 of the Code of Federal Regulations Section 200.512, the audit reporting package and Data Collection Form (SF-SAC) must be submitted to the Federal Audit Clearinghouse within 30 days of receipt of the auditor's report, or nine months after the end of the audit period, whichever comes first. Effect: The delays in reporting resulted in noncompliance with Title 2 of the Code of Federal Regulations Section 200.512, making the entity’s report late in the Federal Audit Clearinghouse system. Recommendation: We recommend that the Hospital enhance its internal controls and procedures to ensure that the audit process begins earlier in the future and that all necessary documentation is available to the independent auditor to meet the statutory deadlines. Corrective Action Plan: The Hospital is currently working on a plan to file all audit reports for the subsequent fiscal year ended September 30, 2025, before their required reporting due date of June 30, 2026.