Finding 1161860 (2024-004)

Material Weakness Repeat Finding
Requirement
L
Questioned Costs
-
Year
2024
Accepted
2025-11-04

AI Summary

  • Core Issue: The Hospital missed the deadline for submitting its fiscal year 2023 audit report to the Federal Clearinghouse.
  • Impacted Requirements: This failure violates 2 CFR Part 200, which mandates timely reporting for loans over $750,000.
  • Recommended Follow-Up: The Hospital should create and enforce policies to ensure all reporting requirements are met moving forward.

Finding Text

REPORTING: Criteria – In accordance with 2 CFR Part 200, loan balances in excess of $750,000 (beginning year balance plus any additional loans issued in a year) must be included in the Schedule of Federal Awards and must meet continuing Single Audit requirements. The single audit reporting package and data collection form must be submitted to the Federal Clearinghouse the earlier of 30 calendar days after the reports are received from the auditor or nine months after the end of the audit period. Condition – The Hospital did not complete and submit its fiscal year 2023 audit report to the Federal Clearinghouse by the due date. Cause – The Hospital does not have established procedures and policies for management oversight of the reporting requirements to ensure all reports are accurately and timely filed. Effect – The Hospital was not in compliance with required provisions of the Federal program. Recommendation – The Hospital should implement proper policies and procedure to ensure the reporting requirements are being met in the future. Client Response – We will implement procedures to comply with all reporting requirements. Conclusion – Response accepted.

Corrective Action Plan

We have implemented procedures to ensure we are in compliance with all reporting requirements. Individuals have been assigned to be responsible for the preparation and submission of reports. The Board has implemented procedures to monitor the compliance and communicate the procedures to new members.

Categories

Reporting Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties Special Tests & Provisions

Other Findings in this Audit

  • 1161861 2024-005
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
10.766 Community Facilities Loans and Grants $15.58M