FAC Explorer

Audit 53701

FY End
2022-09-30
Total Expended
$1.46M
Findings
2
Programs
5
Organization: Lasalle Parish Hospital Service District Number 2 (LA)
Year: 2022 Accepted: 2023-06-29
Auditor: Lester Miller & Wells A Corporation of Cpa's

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
44029 2022-005 Significant Deficiency - B
620471 2022-005 Significant Deficiency - B

Programs

ALN Program Spent Major Findings
93.498 Provider Relief Fund $879,997 Yes 1
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $256,078 - 0
93.301 Small Rural Hospital Improvement Grant Program $255,197 - 0
93.697 Covid-19 Testing for Rural Health Clinics $49,461 - 0
90.201 Delta Area Economic Development $17,500 - 0

Contacts

Name Title Type
J4N8ASG7LCP4 Lana Francis Auditee
3189929154 Robert Miller Auditor
No contacts on file

Notes to SEFA

Title: Subrecipients 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 District had no subrecipients in 2022.
Title: RECONCILIATION OF PROVIDER RELIEF FUND GRANT REVENUE IN THE FIN STM TO SEFA 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. During the fiscal year ended September 30, 2022 and 2021, the District received Provider Relief Funds (PRF) from the U.S. Department of Health and Human Services (HHS) under Assistance Listing Number 93.498. The funds are to be utilized for expenditures to prevent, prepare for, and respond to coronavirus. Additionally, the funds are for lost revenues attributable to coronavirus pandemic. The District recognized the amounts in the financial statements in the table below based on meeting the requirements of the program. The amounts received and expended are reported in the SEFA according to HHSs periods of availability. Accordingly, the PRF of $9,468,031 expended in Period 1 was reported on the September 30, 2021 SEFA, while $879,997 was expended in Period 2 and reported on the September 30, 2022 SEFA.
Title: FEDERAL IDENTIFICATION NUMBERS ASSOCIATED WITH FEDERAL AWARDS 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. Below is a schedule of COVID-19 awards by federal identification numbers.

Finding Details

Finding 2022-005
Criteria: Internal controls over compliance for allowed costs were not complied with in every instance for costs reported on the Provider Relief Fund portal. Condition: All salaries and benefits for allowed hours were not approved by either a department manager or the administrator as required by the District?s internal controls. Cause: Proper level of management was not on-site to approve hours for the allowable cost of salaries and benefits. The allowable hours were approved electronically however, no support exists. Effect: The allowable cost for salaries and benefits was not approved since the related hours were paid without written approval. This could have resulted in non-allowable costs being included in the allowable cost reported on the PRF portal. Recommendation: Management should comply with internal controls and provide support for compliance with internal controls in order to comply with grant requirements.
Finding 2022-005
Criteria: Internal controls over compliance for allowed costs were not complied with in every instance for costs reported on the Provider Relief Fund portal. Condition: All salaries and benefits for allowed hours were not approved by either a department manager or the administrator as required by the District?s internal controls. Cause: Proper level of management was not on-site to approve hours for the allowable cost of salaries and benefits. The allowable hours were approved electronically however, no support exists. Effect: The allowable cost for salaries and benefits was not approved since the related hours were paid without written approval. This could have resulted in non-allowable costs being included in the allowable cost reported on the PRF portal. Recommendation: Management should comply with internal controls and provide support for compliance with internal controls in order to comply with grant requirements.