Finding Text
2022-004 [2021-006] – Single Audit Report Submission (Material Weakness) Federal Program Information: Funding agency: U.S. Department of Health and Human Services Title: Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Assistance listing number: 93.498 Award year: 2022 Award period: 2022 Criteria: Section 2 CFR 200.512(a) of the Uniform Guidance requires the single audit reporting package and data collection form be submitted 30 days after receipt of the auditor’s report or 9 months after the end of the fiscal year, whichever comes first. Condition: The single audit reporting package and data collection form were not submitted within the nine months after December 31, 2022. Cause: The Hospital experienced turnover and extended vacancies in key finance department positions which resulted in delays in the completion of its December 31, 2022 audit. Effect: The Hospital is not in compliance with Section 2 CFR 200.512(a) of the Uniform Guidance. Questioned Costs: None. Recommendation: We recommend the Hospital obtain the necessary resources to allow for completion of the annual financial report on a timely basis. Views of Responsible Officials: The audits are currently in progress sequentially by fiscal year.