FAC Explorer

Audit 52242

FY End
2022-09-30
Total Expended
$780,935
Findings
2
Programs
2
Organization: Fort Healthcare, Inc. (WI)
Year: 2022 Accepted: 2023-06-27
Auditor: Wipfli LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
45666 2022-001 Significant Deficiency - L
622108 2022-001 Significant Deficiency - L

Programs

ALN Program Spent Major Findings
93.912 Rural Health Care Services Outreach, Rural Health Network Development and Small Health Care Provider Quality Improvement $501,606 Yes 1
93.498 Provider Relief Fund $279,329 - 0

Contacts

Name Title Type
G9JEUWLVCGZ9 Roberta Farnam Auditee
6083383980 Jim Hyland Auditor
No contacts on file

Notes to SEFA

Title: Note 1: Basis of Presentation Accounting Policies: With the exception of expenditures related to the Provider Relief Fund (PRF), 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 PRF is not subject to cost principles requirements contained in the Uniform Guidance. Expenditures reported on the Schedule for PRF are based on the PRF period of availability, terms and conditions of the PRF program, and amounts reported in the PRF portal for the reporting Period 2, due March 31, 2022, and reporting Period 3, due September 30, 2022. 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 (Schedule) includes the federal award activity of Fort HealthCare, Inc. and Subsidiaries (collectively referred to as the System). 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 System, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the System.
Title: Note 4: Subrecipients Accounting Policies: With the exception of expenditures related to the Provider Relief Fund (PRF), 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 PRF is not subject to cost principles requirements contained in the Uniform Guidance. Expenditures reported on the Schedule for PRF are based on the PRF period of availability, terms and conditions of the PRF program, and amounts reported in the PRF portal for the reporting Period 2, due March 31, 2022, and reporting Period 3, due September 30, 2022. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. The System provided federal awards from the U.S. Department of Health and Human Services to the following subrecipients:Rock River Community Clinic$220,263Rainbow Hospice 4,395Total$224,658

Finding Details

Finding 2022-001
Finding 2022-001 Program Name: Rural Health Network Development Program Federal Assistance Listing Number: 93.912 Federal Agency: U.S. Department of Health and Human Services Type of Finding: Significant Deficiency, Noncompliance Compliance Requirement: Subaward reporting Condition: The System?s internal controls over compliance related to subaward reporting were not effective. During the audit, it was determined that the reporting required under the Federal Funding Accountability and Transparency Act (FFATA) was not completed timely. Criteria: The FFATA requires recipients of federal funds to file subaward reports for subrecipients granted over $30,000. The reports are to be filed one month after meeting the $30,000 criteria. Cause: Management oversight. Effect: The System is not in compliance with federal regulations and guidelines surrounding the subaward reporting. Recommendation: We recommend that management monitor awards to subrecipients to determine when the $30,000 criteria is met and file the appropriate report within the stated timeline. View of Responsible Officials: Management will obtain and review subawards and reports going forward.
Finding 2022-001
Finding 2022-001 Program Name: Rural Health Network Development Program Federal Assistance Listing Number: 93.912 Federal Agency: U.S. Department of Health and Human Services Type of Finding: Significant Deficiency, Noncompliance Compliance Requirement: Subaward reporting Condition: The System?s internal controls over compliance related to subaward reporting were not effective. During the audit, it was determined that the reporting required under the Federal Funding Accountability and Transparency Act (FFATA) was not completed timely. Criteria: The FFATA requires recipients of federal funds to file subaward reports for subrecipients granted over $30,000. The reports are to be filed one month after meeting the $30,000 criteria. Cause: Management oversight. Effect: The System is not in compliance with federal regulations and guidelines surrounding the subaward reporting. Recommendation: We recommend that management monitor awards to subrecipients to determine when the $30,000 criteria is met and file the appropriate report within the stated timeline. View of Responsible Officials: Management will obtain and review subawards and reports going forward.