FAC Explorer

Audit 5637

FY End
2022-08-31
Total Expended
$50.85M
Findings
4
Programs
2
Organization: Lucile Salter Packard Children's Hospital at Stanford (CA)
Year: 2022 Accepted: 2023-12-06
Auditor: Pricewaterhousecoopers LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
3630 2022-003 - - L
3631 2022-003 - - L
580072 2022-003 - - L
580073 2022-003 - - L

Programs

ALN Program Spent Major Findings
93.498 Covid-19 Provider Relief Fund and American Rescue Plan (arp) Rural Distribution $50.80M Yes 1
93.461 Covid-19 Claims Reimbursement for the Uninsured Program and the Covid-19 Coverage Assistance Fund $55,168 - 1

Contacts

Name Title Type
TKJHUNGJK9H1 Siska Lie Auditee
4156890525 Will Cobb Auditor
No contacts on file

Notes to SEFA

Title: Provider Relief Funds Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards (the “Schedule”) summarizes the expenditures of Lucile Salter Packard Children’s Hospital at Stanford and its subsidiaries (“LPCH”) under programs of the federal government for the year ended August 31, 2022. The information presented in the Schedule is presented on the accrual basis of accounting and prepared in accordance with the requirements of Title 2 U.S. Code of Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Therefore, amounts presented in the Schedule may differ from amounts presented in, or used in the preparation of LPCH’s financial statements and it is not intended to and does not present the financial position, results of operations, changes in net assets and cash flows of LPCH. De Minimis Rate Used: N Rate Explanation: LPCH did not elect to use the 10% de minimis cost rate as described in Section 200.414 of Uniform Guidance. The Schedule includes grant activity related to the Department of Health and Human Services ("HHS") Provider Relief Fund and American Rescue Plan (ARP) Distribution Assistance Listing Number 93.498. As required based on guidance in the 2022 OMB Compliance Supplement, the Schedule includes all Period 2 funds received between July 1, 2020 and December 31, 2020 and expended by December 31, 2021 as reported to HRSA via the PRF Reporting Portal. The Schedule thus includes $2,476,394.66 of direct expenditures and $48,319,210.31 in lost revenue. Given the timing covered by Period 2 funds, certain of these expenses were reflected in LPCH’s fiscal years 2020, 2021, and 2022 financial statements. Additionally, lost revenue does not represent an expenditure in LPCH’s financial statements and thus is a reconciling item between the federal expenses in LPCH’s financial statements and the amount included on the Schedule.
Title: HRSA COVID-19 Claims Reimbursement for the Uninsured Program Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards (the “Schedule”) summarizes the expenditures of Lucile Salter Packard Children’s Hospital at Stanford and its subsidiaries (“LPCH”) under programs of the federal government for the year ended August 31, 2022. The information presented in the Schedule is presented on the accrual basis of accounting and prepared in accordance with the requirements of Title 2 U.S. Code of Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Therefore, amounts presented in the Schedule may differ from amounts presented in, or used in the preparation of LPCH’s financial statements and it is not intended to and does not present the financial position, results of operations, changes in net assets and cash flows of LPCH. De Minimis Rate Used: N Rate Explanation: LPCH did not elect to use the 10% de minimis cost rate as described in Section 200.414 of Uniform Guidance. LPCH conducted COVID-19 testing and/or provided treatment for uninsured individuals with a COVID-19 primary diagnosis on or after February 4, 2020 and as such has requested claims reimbursement under Assistance Listing Number 93.461 Health Resources and Services Administration's ("HRSA") COVID-19 Claims Reimbursement for the Uninsured Program and the COVID-19 Coverage Assistance Fund. LPCH has recorded $ $55,168 on the Schedule of Expenditures of Federal Awards which consists of reimbursement to date from HRSA on claims with service dates during fiscal year 2022.

Finding Details

Finding 2022-003
Section III – Findings and Questioned Costs for Federal Awards 2022-003 - Late Submission of Uniform Guidance Report Cluster: Not applicable Federal Granting Agency: All federal agencies represented on the Schedule of Expenditures of Federal Awards (“SEFA”) Award Name: All awards on the SEFA Award Year: All awards on the SEFA Assistance Listing #: All awards on the SEFA Assistance Listing Title: All awards on the SEFA Pass-through entity: All identified on the SEFA Criteria 2 CFR 200.512 Report Submission requires the audit be completed and the data collection form and Uniform Guidance reporting package submitted within the earlier of 30 calendar days after receipt of the auditor's reports), or nine months after the end of the audit period. Condition The LPCH Uniform Guidance reporting package was due to be submitted to the Federal Audit Clearinghouse by May 31, 2023. Given the report was not filed until December 6, 2023, the report is considered late. Cause The 2022 audit commenced in the Spring of 2023 with timely completion expected. However, additional time was needed to complete processes for certain financial statement presentation and disclosure matters that are unrelated to federal funding. Effect Not receiving the Uniform Guidance reporting package in a timely manner could impact the oversight and monitoring procedures performed by the federal government and other constituents. Questioned Costs None noted. Recommendation We recommend management ensure controls are in place to allow for subsequent audits to be completed in a timely manner, consistent with previous years. Management's Views and Correction Action Plan Management's views and corrective action plan is included at the end of this report after the summary schedule of prior audit findings and status.
Finding 2022-003
Section III – Findings and Questioned Costs for Federal Awards 2022-003 - Late Submission of Uniform Guidance Report Cluster: Not applicable Federal Granting Agency: All federal agencies represented on the Schedule of Expenditures of Federal Awards (“SEFA”) Award Name: All awards on the SEFA Award Year: All awards on the SEFA Assistance Listing #: All awards on the SEFA Assistance Listing Title: All awards on the SEFA Pass-through entity: All identified on the SEFA Criteria 2 CFR 200.512 Report Submission requires the audit be completed and the data collection form and Uniform Guidance reporting package submitted within the earlier of 30 calendar days after receipt of the auditor's reports), or nine months after the end of the audit period. Condition The LPCH Uniform Guidance reporting package was due to be submitted to the Federal Audit Clearinghouse by May 31, 2023. Given the report was not filed until December 6, 2023, the report is considered late. Cause The 2022 audit commenced in the Spring of 2023 with timely completion expected. However, additional time was needed to complete processes for certain financial statement presentation and disclosure matters that are unrelated to federal funding. Effect Not receiving the Uniform Guidance reporting package in a timely manner could impact the oversight and monitoring procedures performed by the federal government and other constituents. Questioned Costs None noted. Recommendation We recommend management ensure controls are in place to allow for subsequent audits to be completed in a timely manner, consistent with previous years. Management's Views and Correction Action Plan Management's views and corrective action plan is included at the end of this report after the summary schedule of prior audit findings and status.
Finding 2022-003
Section III – Findings and Questioned Costs for Federal Awards 2022-003 - Late Submission of Uniform Guidance Report Cluster: Not applicable Federal Granting Agency: All federal agencies represented on the Schedule of Expenditures of Federal Awards (“SEFA”) Award Name: All awards on the SEFA Award Year: All awards on the SEFA Assistance Listing #: All awards on the SEFA Assistance Listing Title: All awards on the SEFA Pass-through entity: All identified on the SEFA Criteria 2 CFR 200.512 Report Submission requires the audit be completed and the data collection form and Uniform Guidance reporting package submitted within the earlier of 30 calendar days after receipt of the auditor's reports), or nine months after the end of the audit period. Condition The LPCH Uniform Guidance reporting package was due to be submitted to the Federal Audit Clearinghouse by May 31, 2023. Given the report was not filed until December 6, 2023, the report is considered late. Cause The 2022 audit commenced in the Spring of 2023 with timely completion expected. However, additional time was needed to complete processes for certain financial statement presentation and disclosure matters that are unrelated to federal funding. Effect Not receiving the Uniform Guidance reporting package in a timely manner could impact the oversight and monitoring procedures performed by the federal government and other constituents. Questioned Costs None noted. Recommendation We recommend management ensure controls are in place to allow for subsequent audits to be completed in a timely manner, consistent with previous years. Management's Views and Correction Action Plan Management's views and corrective action plan is included at the end of this report after the summary schedule of prior audit findings and status.
Finding 2022-003
Section III – Findings and Questioned Costs for Federal Awards 2022-003 - Late Submission of Uniform Guidance Report Cluster: Not applicable Federal Granting Agency: All federal agencies represented on the Schedule of Expenditures of Federal Awards (“SEFA”) Award Name: All awards on the SEFA Award Year: All awards on the SEFA Assistance Listing #: All awards on the SEFA Assistance Listing Title: All awards on the SEFA Pass-through entity: All identified on the SEFA Criteria 2 CFR 200.512 Report Submission requires the audit be completed and the data collection form and Uniform Guidance reporting package submitted within the earlier of 30 calendar days after receipt of the auditor's reports), or nine months after the end of the audit period. Condition The LPCH Uniform Guidance reporting package was due to be submitted to the Federal Audit Clearinghouse by May 31, 2023. Given the report was not filed until December 6, 2023, the report is considered late. Cause The 2022 audit commenced in the Spring of 2023 with timely completion expected. However, additional time was needed to complete processes for certain financial statement presentation and disclosure matters that are unrelated to federal funding. Effect Not receiving the Uniform Guidance reporting package in a timely manner could impact the oversight and monitoring procedures performed by the federal government and other constituents. Questioned Costs None noted. Recommendation We recommend management ensure controls are in place to allow for subsequent audits to be completed in a timely manner, consistent with previous years. Management's Views and Correction Action Plan Management's views and corrective action plan is included at the end of this report after the summary schedule of prior audit findings and status.