FAC Explorer

Audit 41047

FY End
2022-06-30
Total Expended
$2.75M
Findings
2
Programs
6
Organization: Gila Regional Medical Center (NM)
Year: 2022 Accepted: 2023-03-30
Auditor: Dingus Zarecor & Associates PLLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
48049 2022-002 Significant Deficiency - ABGJLMN
624491 2022-002 Significant Deficiency - ABGJLMN

Programs

ALN Program Spent Major Findings
11.307 Economic Adjustment Assistance $1.17M Yes 1
93.558 Temporary Assistance for Needy Families $603,000 - 0
93.498 Provider Relief Fund $510,025 - 0
93.301 Small Rural Hospital Improvement Grant Program $258,376 - 0
32.005 Universal Service Fund - Rural Health Care $110,862 - 0
93.697 Covid-19 Testing for Rural Health Clinics $100,000 - 0

Contacts

Name Title Type
G1NVA1RKN6T5 Patrick Banks Auditee
5755384130 Tom Dingus Auditor
No contacts on file

Notes to SEFA

Title: Basis of Presentation Accounting Policies: Expenditures reported on this 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 Medical Center has elected not to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Gila Regional Medical Center (the Medical Center) under programs of the federal government for the year ended June 30, 2022. Amounts reported on the Schedule for ALN 93.498 Provider Relief Fund are based upon the December 31, 2021, Provider Relief Fund report. The information in this Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administration Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presented only a selected portion of the operations of the Medical Center, it is not intended to and does not present the net position, changes in net position, or cash flows of the Medical Center.

Finding Details

Finding 2022-002
2022-002 ? Policies and Procedures for Federal Awards Federal Agency Department of Commerce Federal Assistance Listing Number 11.307 ? Economic Adjustment Assistance Federal Award Identification Number 08-79-05527 116374 Federal Award Years 2021-2026 Criteria [ ] Compliance Finding [X] Significant Deficiency [ ] Material Weakness Recipients of federal awards should maintain written policies and procedures for the tracking and usage of federal awards to ensure compliance with relevant requirements. Condition The Medical Center did not have written procurement policies and procedures with all of the required elements for federal awards for the year ended June 30, 2022. Context This finding appears to be an isolated instance. Effect There is a risk federal funds may be expended out of conformity with federal regulations and compliance requirements. Cause The Medical Center did not develop written policies and procedures over relevant internal controls as of June 30, 2022. Recommendation We recommend the Medical Center write policies and procedures for the tracking and usage of federal awards that conform to federal regulations and compliance requirements. Views of responsible officials and planned corrective actions The Medical Center complied with all federal requirements for spending federal funds by reviewing related grant agreements and consulting with representatives from relevant federal agencies. Management acknowledges the lack of written policies and procedures, and are in the process of developing such, and anticipate having written federal procurement policies and procedures in place within 60 days of issuance of this report. The CFO will be responsible for resolving this finding by March 31, 2023.
Finding 2022-002
2022-002 ? Policies and Procedures for Federal Awards Federal Agency Department of Commerce Federal Assistance Listing Number 11.307 ? Economic Adjustment Assistance Federal Award Identification Number 08-79-05527 116374 Federal Award Years 2021-2026 Criteria [ ] Compliance Finding [X] Significant Deficiency [ ] Material Weakness Recipients of federal awards should maintain written policies and procedures for the tracking and usage of federal awards to ensure compliance with relevant requirements. Condition The Medical Center did not have written procurement policies and procedures with all of the required elements for federal awards for the year ended June 30, 2022. Context This finding appears to be an isolated instance. Effect There is a risk federal funds may be expended out of conformity with federal regulations and compliance requirements. Cause The Medical Center did not develop written policies and procedures over relevant internal controls as of June 30, 2022. Recommendation We recommend the Medical Center write policies and procedures for the tracking and usage of federal awards that conform to federal regulations and compliance requirements. Views of responsible officials and planned corrective actions The Medical Center complied with all federal requirements for spending federal funds by reviewing related grant agreements and consulting with representatives from relevant federal agencies. Management acknowledges the lack of written policies and procedures, and are in the process of developing such, and anticipate having written federal procurement policies and procedures in place within 60 days of issuance of this report. The CFO will be responsible for resolving this finding by March 31, 2023.