FAC Explorer

Audit 56025

FY End
2022-12-31
Total Expended
$3.03M
Findings
2
Programs
7
Organization: Amberwell Atchison Association D/b/a Amberwell Atchison (KS)
Year: 2022 Accepted: 2023-09-27
Auditor: Eide Bailly LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
60474 2022-003 Material Weakness - L
636916 2022-003 Material Weakness - L

Programs

ALN Program Spent Major Findings
93.498 Provider Relief Fund and American Rescue Plan (arp) Rural Distribution $1.72M Yes 1
10.766 Community Facilities Loans and Grants $414,800 - 0
93.697 Testing and Mitigation for Rural Health Clinics $400,000 - 0
93.301 Small Rural Hospital Improvement Grant Program $257,367 - 0
93.391 Disparities $111,860 - 0
93.461 Hrsa Covid-19 Claims Reimbursement for the Uninsured Program $105,074 - 0
93.495 Community Health Workers for Public Health Response and Resilient $17,908 - 0

Contacts

Name Title Type
MMXTN9MTKHB4 Chase Dudzinski Auditee
9133672131 Marty Dubas Auditor
No contacts on file

Notes to SEFA

Title: Note 4. Provider Relief Funds Accounting Policies: Note 1.Basis of Presentation - The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of the Organization under programs of the federal government for the year ended December 31, 2022. The information in this Schedule is presented in accordance with the requirements for 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 Organization, it is not intended to and does not present the financial position, changes in net assets or cash flows of the Organization. Note 2. Summary of Significant Accounting Policies - Expenditures reported on the Schedule are reported on the accrual basis of accounting, with the exception of the HRSA COVID-19 Claims Reimbursement for the Uninsured Program, which is based on when the claim is deemed eligible as evidenced by the receipt of monies from the federal agency. 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. No federal financial assistance was provided to a subrecipient. De Minimis Rate Used: N Rate Explanation: The Organization has elected not to use the 10-percent de minimus indirect cost rate allowed under the Uniform Guidance. The Organization received amounts from the U.S. Department of Health and Human Services (HHS) through the Provider Relief Fund (PRF) program (Federal Financial Assistance Listing/CFDA #93.498) during the payment period received of July 1, 2021 to December 31, 2021. The Organization incurred eligible expenditures and, therefore, recognized revenue in the financial statements totaling $1,724,008 for the year ended December 31, 2022 and $5,038,098 in previous periods. In accordance with the compliance supplement addendum, the PRF expenditures recognized on the schedule are based on the reporting to HHS for the period of availability ending through December 31, 2022, as required under the PRF program. The amount of PRF expenditures included on the schedule requires management to make estimates and assumptions that affect the reported amounts. Accordingly, such expenditures are considered a significant estimate. Estimates and assumptions may include reducing actual expenses by amounts that have been reimbursed or are obligated to be reimbursed by other sources. Actual results could differ from those estimates.

Finding Details

Finding 2022-003
Identification of the Federal Program: Federal Assistance Listing Number 93.498 US Department of Health and Human Services COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution - Reporting - Material Weakness in Internal Control Over Compliance Criteria: 2 CFR 200.303(a) establishes that the auditee must establish and maintain effective internal control over the federal award that provides assurance that the entity is managing the federal award in compliance with federal statutes, regulations, and conditions of the federal award. The terms and conditions of the CARES Act Provider Relief Fund (PRF) distributions state that funds are to only be used to prevent, prepare for, and respond to coronavirus, and that funds may only be used for healthcare related expenses or lost revenue that is attributable to the coronavirus. The Health Resources and Services Administration (HRSA) provided guidance on how an organization was to report usage of PRF distributions received. Period 4 reporting required an organization to illustrate how PRF and ARP funds received were used. An organization was allowed to include eligible expenditures from January 1, 2020 through December 31, 2022 depending on the period reporting. Condition: During the process of identifying expenses that were incurred to prevent, prepare for, or respond to the coronavirus pandemic, management properly incurred and reported reflected expenses within the period of availability; however, the quarterly expenses reported on the portal submission did not reflect the actual quarter in which the expenses were incurred. Cause: Due to oversight by accounting and financial reporting personnel during the submission review process and the amount of detailed information that was required to be compiled by management to enter data into the PRF reporting portal, management inadvertently reported expenses incurred in incorrect quarters on the reporting portal submission; however, the expenses in total were appropriate. Effect: Management reported amounts in the PRF reporting portal in incorrect quarters, although the expenses were all incurred within the correct period of availability. Questioned Costs: None reported. This error is a deficiency in the Organization?s internal control over the review of the portal submission.
Finding 2022-003
Identification of the Federal Program: Federal Assistance Listing Number 93.498 US Department of Health and Human Services COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution - Reporting - Material Weakness in Internal Control Over Compliance Criteria: 2 CFR 200.303(a) establishes that the auditee must establish and maintain effective internal control over the federal award that provides assurance that the entity is managing the federal award in compliance with federal statutes, regulations, and conditions of the federal award. The terms and conditions of the CARES Act Provider Relief Fund (PRF) distributions state that funds are to only be used to prevent, prepare for, and respond to coronavirus, and that funds may only be used for healthcare related expenses or lost revenue that is attributable to the coronavirus. The Health Resources and Services Administration (HRSA) provided guidance on how an organization was to report usage of PRF distributions received. Period 4 reporting required an organization to illustrate how PRF and ARP funds received were used. An organization was allowed to include eligible expenditures from January 1, 2020 through December 31, 2022 depending on the period reporting. Condition: During the process of identifying expenses that were incurred to prevent, prepare for, or respond to the coronavirus pandemic, management properly incurred and reported reflected expenses within the period of availability; however, the quarterly expenses reported on the portal submission did not reflect the actual quarter in which the expenses were incurred. Cause: Due to oversight by accounting and financial reporting personnel during the submission review process and the amount of detailed information that was required to be compiled by management to enter data into the PRF reporting portal, management inadvertently reported expenses incurred in incorrect quarters on the reporting portal submission; however, the expenses in total were appropriate. Effect: Management reported amounts in the PRF reporting portal in incorrect quarters, although the expenses were all incurred within the correct period of availability. Questioned Costs: None reported. This error is a deficiency in the Organization?s internal control over the review of the portal submission.