FAC Explorer

Audit 401608

FY End
2024-12-31
Total Expended
$12.80M
Findings
1
Programs
3
Organization: Auburn Community Hospital (NY)
Year: 2024 Accepted: 2026-05-18
Auditor: FUSTCHARLES LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1214878 2024-001 Material Weakness Yes N

Programs

ALN Program Spent Major Findings
97.036 DISASTER GRANTS - PUBLIC ASSISTANCE (PRESIDENTIALLY DECLARED DISASTERS) $10.76M Yes 0
93.493 CONGRESSIONAL DIRECTIVES $2.00M Yes 1
93.889 NATIONAL BIOTERRORISM HOSPITAL PREPAREDNESS PROGRAM $42,500 Yes 0

Contacts

Name Title Type
EW28U2XCQ9Q5 Molly Lalonde Auditee
3152557245 Robert S. Smith Auditor
No contacts on file

Notes to SEFA

The accompanying schedule of expenditures of federal awards (the schedule) includes the federal award activity of the Auburn Community Hospital and Affiliates (the Hospital) under programs of the federal government for the year ended December 31, 2024. 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 Hospital, it is not intended to and does not present the financial position, changes in financial position or cash flows of the Hospital.
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.
The Hospital provided no federal awards to subrecipients for the year ended December 31, 2024.
The Hospital has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance.
The Hospital received amounts from DHS through the Disaster Grants - Public Assistance (Presidentially Declared Disasters) program (Federal Financial Assistance Listing No. 97.036) during the year ended December 31, 2024 totaling $10,759,561. The Hospital incurred eligible expenses and, therefore, recognized revenue totaling $10,759,561 for the year ended December 31, 2024 on the consolidated financial statements. In accordance with the 2024 compliance supplement, the program’s expenditures recognized on the schedule are based on the reporting of expenses incurred from March 6, 2020 to May 11, 2023 which were obligated by DHS during 2024, as required under the compliance supplement.

Finding Details

Finding 2024-001
2024-001 – Reporting – Significant Deficiency in Internal Control over Compliance Federal program: All programs impacted. Criteria: In accordance with 2 CFR Section 200.512(a), the audit must be completed and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report, or nine months after the end of the audit period, adjusted for any extensions permitted by the Office of Management and Budget. Condition: The reporting package and data collection form for the year ended December 31, 2024, was not filed by the deadline of September 30, 2025, to the Federal Audit Clearinghouse. Context: The reporting package and data collection form for the year ended December 31, 2024, were filed late to the Federal Audit Clearinghouse. Effect: The reporting package and data collection form for the year ended December 31, 2024, were not accessible to the Federal Audit Clearinghouse in a timely manner. Cause: Due to delays in completing the financial statement audit, which was issued on February 11, 2026, the Hospital was unable to submit the reporting package and data collection form to the Federal Audit Clearinghouse by the required timeline. Recommendation: We recommend the Hospital adopt policies and procedures, including tracking and monitoring of reporting requirements, to ensure that the audit, reporting package, and data collection form are electronically filed with the Federal Audit Clearinghouse within the applicable deadline. Views of Responsible Official: See management’s Corrective Action Plan on page 51.