FAC Explorer

Audit 53786

FY End
2022-05-31
Total Expended
$17.18M
Findings
2
Programs
4
Organization: Citizens Memorial Hospital District (MO)
Year: 2022 Accepted: 2023-02-26
Auditor: Forvis LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
50281 2022-001 Significant Deficiency - I
626723 2022-001 Significant Deficiency - I

Programs

ALN Program Spent Major Findings
93.498 Provider Relief Fund $14.40M Yes 0
93.697 Covid-19 Testing for Rural Health Clinics $1.09M Yes 0
93.461 Covid-19 Testing for the Uninsured $844,453 Yes 0
93.912 Rural Health Care Services Outreach, Rural Health Network Development and Small Health Care Provider Quality Improvement $841,529 Yes 1

Contacts

Name Title Type
CB83JQ4AGTU4 Renee Meyer Auditee
4173286623 Ryan O'Grady 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. Negative amounts shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. De Minimis Rate Used: N Rate Explanation: Citizens Memorial Hospital District has elected not to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance. The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Citizens Memorial Hospital District under programs of the federal government for the year ended May 31, 2022. 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 (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of Citizens Memorial Hospital District, it is not intended to and does not present the financial position, changes in net assets, or cash flows of Citizens Memorial Hospital District.
Title: Federal Loan Programs 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. Negative amounts shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. De Minimis Rate Used: N Rate Explanation: Citizens Memorial Hospital District has elected not to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance. Citizens Memorial Hospital District did not have any federal loan programs during the year ended May 31, 2022.
Title: Personal Protective Equipment (PPE) (Unaudited) 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. Negative amounts shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. De Minimis Rate Used: N Rate Explanation: Citizens Memorial Hospital District has elected not to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance. Citizens Memorial Hospital District did not receive any federally donated Personal Protective Equipment (PPE) during the year ended May 31, 2022.

Finding Details

Finding 2022-001
Rural Health Care Services Outreach, Rural Health Network Development and Small Health Care Provider Quality Improvement Federal Assistance Listing No. 93.912 U.S. Department of Health and Human Services Award No. 1 G29RH43316-01-00 Program Year 2022 Criteria or Specific Requirement ? Suspension and Debarment ? 2 CFR 180 Condition ? The Hospital did not follow its policy governing suspended and debarment requirements for the purchase of goods or services charged to federal awards. Specifically, the Hospital did not verify that vendors were not suspended, debarred, or otherwise excluded. Questioned Costs ? None Context ? A sample of one procurement was tested out of a population of seven procurements totaling $512,220. The sample was not, and is not intended to be, statistically valid. For the procurement tested, totaling $264,830, it was determined the Hospital did not follow it?s procurement policy for vendor selection, specifically it did not ensure vendors were not suspended, debarred, or otherwise excluded. Effect ? Purchases were made that did not adhere to the Hospital?s suspended and debarment policy. Cause ? The Hospital did not comply with their federal suspended and debarment policy. Identification as a Repeat Finding ? Not a repeat finding. Recommendation ? The Hospital should review its suspended and debarment policy and ensure proper staff education on the policy is established. In addition, the Hospital should review the policy on an annual basis to ensure it is consistent with the Uniform Guidance.
Finding 2022-001
Rural Health Care Services Outreach, Rural Health Network Development and Small Health Care Provider Quality Improvement Federal Assistance Listing No. 93.912 U.S. Department of Health and Human Services Award No. 1 G29RH43316-01-00 Program Year 2022 Criteria or Specific Requirement ? Suspension and Debarment ? 2 CFR 180 Condition ? The Hospital did not follow its policy governing suspended and debarment requirements for the purchase of goods or services charged to federal awards. Specifically, the Hospital did not verify that vendors were not suspended, debarred, or otherwise excluded. Questioned Costs ? None Context ? A sample of one procurement was tested out of a population of seven procurements totaling $512,220. The sample was not, and is not intended to be, statistically valid. For the procurement tested, totaling $264,830, it was determined the Hospital did not follow it?s procurement policy for vendor selection, specifically it did not ensure vendors were not suspended, debarred, or otherwise excluded. Effect ? Purchases were made that did not adhere to the Hospital?s suspended and debarment policy. Cause ? The Hospital did not comply with their federal suspended and debarment policy. Identification as a Repeat Finding ? Not a repeat finding. Recommendation ? The Hospital should review its suspended and debarment policy and ensure proper staff education on the policy is established. In addition, the Hospital should review the policy on an annual basis to ensure it is consistent with the Uniform Guidance.