Finding 1080088 (2022-001)

Finding No. 2022-001 – Reporting - Late filing of data collection form and reporting package Federal Programs Assistance Listing Number 10.766 – Community Facilities Loans and Grants Assistance Listing Number 93.498 – COVID -19 Provider Relief Fund Name of Federal Agency U.S. Department of Agriculture U.S. Department of Health and Human Services Category Internal Control/Compliance; Significant Deficiency Criteria 2 CFR 200.512 (a) (1) establishes that the audit must be completed, and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditors' report(s), or nine months after the end of the audit period. Condition The Hospital did not submit the required data collection form and reporting package within the required period of September 30, 2023 (9 months after the end of fiscal year). Cause This condition was caused by the fact that the audited financial statements, which are part of the reporting package, were not ready to be released by the required period of September 30, 2023 (9 months after the end of fiscal year). Effect Federal grantors were prevented from being informed on a timely basis of the current audit findings and results. Consequently, any action, further requirements or support from the federal grantor could not be executed on a timely basis or at all. Context No context for this finding since this is a single audit annual reporting requirement to submit the Data Collection Form and the Reporting Package to the Federal Audit Clearinghouse. Identification of a repeat finding Yes. This is an immediate repeat of prior year finding 2021-002. Questioned costs None Recommendation We recommend that the Hospital establish calendars to review the submission of required annual reporting to ensure that all team members are aware of due dates, including filing extensions. These calendars should be regularly updated and shared across relevant departments, promoting accountability and ensuring that tasks are tracked in a timely manner. Additionally, periodic meetings to review progress and address potential delays can help prevent last-minute issues and ensure compliance with regulatory deadlines. Views of responsible officials and planned corrective actions The Hospital’s management agrees with this finding. Please refer to the corrective action plan on pages 47-48.