FAC Explorer

Audit 54777

FY End
2022-06-30
Total Expended
$956,684
Findings
2
Programs
7
Organization: Weiser Valley Hospital District Dba Weiser Memorial Hospital (ID)
Year: 2022 Accepted: 2022-12-22
Auditor: Dingus Zarecor & Associates PLLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
58397 2022-001 Significant Deficiency - I
634839 2022-001 Significant Deficiency - I

Programs

ALN Program Spent Major Findings
93.211 Telehealth Programs $276,029 - 0
10.766 Community Facilities Loans and Grants $228,638 Yes 0
93.155 Rural Health Research Centers $213,775 Yes 1
93.461 Covid-19 Testing for the Uninsured $61,644 - 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $50,000 - 0
21.019 Coronavirus Relief Fund $30,700 - 0
93.301 Small Rural Hospital Improvement Grant Program $11,786 - 0

Contacts

Name Title Type
QZTNLMJTMPQ4 Pam Stampfli Auditee
2085490370 Luke Zarecor Auditor
No contacts on file

Notes to SEFA

Title: Loan Guarantee Accounting Policies: Expenditures reported on this 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 District has not elected to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. Nonmonetary assistance in the form of a loan guarantee is included in the Schedule. The related loan balance was $200,406 at June 30, 2022.
Title: Basis of Presentation Accounting Policies: Expenditures reported on this 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 District has not elected to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance. 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 (the Schedule) includes the federal award activity of Weiser Valley Hospital District doing business as Weiser Memorial Hospital (the District) under programs of the federal government for the year ended June 30, 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 the District, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the District.

Finding Details

Finding 2022-001
2022-001 Policies and Procedures for Federal Awards Federal Agency Department of Health and Human Services Federal Assistance Listing Number 93.155 ? Rural Health Research Center Award Numbers HC2856 Criteria [ ] Compliance Finding [ X ] Significant Deficiency [ ] Material Weakness Recipients of federal awards should maintain written policies and procedures for the tracking and usage of federal awards. Condition The District did not have written procurement policies and procedures with all of the required elements for federal awards for the year ended June 30, 2022. Context This finding appears to be a systemic problem. Cause Management is still developing and implementing internal controls as of June 30, 2022. Effect There is a risk that federal funds may be expended out of conformity with federal regulations and compliance requirements. Recommendation We recommend the District write policies and procedures for the tracking and usage of federal awards that conform to federal regulations and compliance requirements. Views of responsible officials and planned corrective actions We did not have a written policy and procedure in place for federal awards at year-end. Upon discovery, we have created required policies and procedures and have implemented them to our organization.
Finding 2022-001
2022-001 Policies and Procedures for Federal Awards Federal Agency Department of Health and Human Services Federal Assistance Listing Number 93.155 ? Rural Health Research Center Award Numbers HC2856 Criteria [ ] Compliance Finding [ X ] Significant Deficiency [ ] Material Weakness Recipients of federal awards should maintain written policies and procedures for the tracking and usage of federal awards. Condition The District did not have written procurement policies and procedures with all of the required elements for federal awards for the year ended June 30, 2022. Context This finding appears to be a systemic problem. Cause Management is still developing and implementing internal controls as of June 30, 2022. Effect There is a risk that federal funds may be expended out of conformity with federal regulations and compliance requirements. Recommendation We recommend the District write policies and procedures for the tracking and usage of federal awards that conform to federal regulations and compliance requirements. Views of responsible officials and planned corrective actions We did not have a written policy and procedure in place for federal awards at year-end. Upon discovery, we have created required policies and procedures and have implemented them to our organization.