FAC Explorer

Audit 41232

FY End
2022-12-31
Total Expended
$9.67M
Findings
2
Programs
3
Organization: Carson Tahoe Health System (NV)
Year: 2022 Accepted: 2023-09-17
Auditor: Cliftonlarsonallen LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
51301 2022-001 Significant Deficiency - L
627743 2022-001 Significant Deficiency - L

Programs

ALN Program Spent Major Findings
93.498 Provider Relief Fund $8.45M Yes 1
93.958 Block Grants for Community Mental Health Services $872,864 - 0
93.243 Substance Abuse and Mental Health Services_projects of Regional and National Significance $345,705 Yes 0

Contacts

Name Title Type
Q3MLJZ6R3FB7 Katie Kucera Auditee
7754458000 Adam Auditor
No contacts on file

Notes to SEFA

Title: NOTE 1BASIS OF PRESENTATION Accounting Policies: SIGNIFICANT ACCOUNTING POLICIES Expenditure 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 Health System has not elected to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance. De Minimis Rate Used: N Rate Explanation: The Health System has not elected to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance. The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal grant activity of the Health System, under programs of the federal government for the year ended December 31, 2021. The information in this schedule is presented in accordance with the applicable 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 Health System, it is not intended to and does not present the net position, changes in net positions, or cash flows of the Health System. The financial statements reflect revenue recognized from the Provider Relief Fund of $8,447,722 for the year ended 2021. The SEFA includes Provider Relief Funds of $12,789,021 that were received in Periods 1 and 2 in accordance with the requirements of the compliance supplement for assistance listing number 93.498.

Finding Details

Finding 2022-001
Federal Agency U.S. Department of Health and Human Services Federal Program Name: Provider Relief Funds Assistance Listing Number: 93.498 Pass-Through Agency: N/A Pass-Through Number(s): N/A Award Period: January 1, 2020 ? December 31, 2022 Type of Finding: Significant Deficiency in Internal Control over Compliance and Other Matter Criteria: Grant compliance requires that costs are reported to the appropriate categories for presentation purposes. Such reporting requirements are required to ensure that expenses are presented accurately in accordance with all program requirements. Condition: The Health System included expenses in their period 4 reporting to Health Resources & Services Administration (HRSA) that were recorded in the incorrect categories and periods. Context: CLA noted during reporting testing that the Health System performed an allocation of expenditures for their reporting to HRSA, rather than actual expenditures that were allowable in accordance with the program. Cause: The Health System reported expenditures on an allocation basis when only a single category was required to report the expenditures.
Finding 2022-001
Federal Agency U.S. Department of Health and Human Services Federal Program Name: Provider Relief Funds Assistance Listing Number: 93.498 Pass-Through Agency: N/A Pass-Through Number(s): N/A Award Period: January 1, 2020 ? December 31, 2022 Type of Finding: Significant Deficiency in Internal Control over Compliance and Other Matter Criteria: Grant compliance requires that costs are reported to the appropriate categories for presentation purposes. Such reporting requirements are required to ensure that expenses are presented accurately in accordance with all program requirements. Condition: The Health System included expenses in their period 4 reporting to Health Resources & Services Administration (HRSA) that were recorded in the incorrect categories and periods. Context: CLA noted during reporting testing that the Health System performed an allocation of expenditures for their reporting to HRSA, rather than actual expenditures that were allowable in accordance with the program. Cause: The Health System reported expenditures on an allocation basis when only a single category was required to report the expenditures.