FAC Explorer

Audit 43852

FY End
2022-09-30
Total Expended
$822,731
Findings
2
Programs
1
Organization: Noxubee General Critical Access Hospital (MS)
Year: 2022 Accepted: 2023-08-16
Auditor: Watkins Ward and Stafford PLLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
42248 2022-001 Significant Deficiency - P
618690 2022-001 Significant Deficiency - P

Programs

ALN Program Spent Major Findings
93.498 Provider Relief Fund $822,731 Yes 1

Contacts

Name Title Type
CALSL95AGFX7 Christy Weir Auditee
6627884389 Anita Goodrum Auditor
No contacts on file

Notes to SEFA

Title: Basis of Presentation Accounting Policies: 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. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. The Schedule of Expenditures of Federal Awards (the Schedule) includes the federal grant activity of Noxubee General Critical Access Hospital and Noxubee County Nursing Home under programs of the federal government for the year ended September 30, 2022. The Schedule also includes Provider Relief Funds received during the period of July 1, 2020 through December 31, 2020 with a deadline for use of December 31, 2021 in accordance with HRSA guidelines. 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. Because the Schedule presents only a selected portion of the operations of Noxubee General Critical Access Hospital and Noxubee County Nursing Home, it is not intended to and does not present the financial position, changes in net assets, or cash flows of Noxubee General Critical Access Hospital and Noxubee County Nursing Home.
Title: Other Information Accounting Policies: 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. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. Expenditures reported on the Schedule as COVID-19 Provider Relief Funds are based upon the Provider Relief Fund reporting portal submission two (2) which covers Provider Relief Fund payments received by Noxubee General Critical Access Hospital and Noxubee County Nursing Home from July 1, 2020 through December 31, 2020. The facility did not receive funds that required them to report during the Provider Relief Fund reporting period three (3) which covered Provider Relief Fund payments received from January 1, 2021 through June 30, 2021.

Finding Details

Finding 2022-001
Condition: The facility has bank account balances that were not reconciled at year-end. Criteria: The facility should properly record bank activity in the general ledger. Cause: Management did not effectively review monthly and year-end bank account reconciliations to ensure that financial information was accurate. Effect: The facility?s cash balance was misstated at year-end. Recommendation: Bank account reconciliations should be done monthly and general ledger accounts should be adjusted accordingly. Views of Responsible Officials: Administration recognizes the importance of monthly reconciliations. Administration monitored cash daily, but formal reconciliations were not completed timely due to system implementations. While implementing the new payroll and accounting systems, running dual systems was time prohibitive. Administration has since completed implementations and is completing timely bank reconciliations.
Finding 2022-001
Condition: The facility has bank account balances that were not reconciled at year-end. Criteria: The facility should properly record bank activity in the general ledger. Cause: Management did not effectively review monthly and year-end bank account reconciliations to ensure that financial information was accurate. Effect: The facility?s cash balance was misstated at year-end. Recommendation: Bank account reconciliations should be done monthly and general ledger accounts should be adjusted accordingly. Views of Responsible Officials: Administration recognizes the importance of monthly reconciliations. Administration monitored cash daily, but formal reconciliations were not completed timely due to system implementations. While implementing the new payroll and accounting systems, running dual systems was time prohibitive. Administration has since completed implementations and is completing timely bank reconciliations.