Federal Agency Name: Department of Agriculture
Program Name: Communities Facilities Loans and Grants Cluster
Federal Financial Assistance Listing #10.766
Federal Agency Name: Department of Health and Human Services
Program Name: COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution
Federal Financial Assistance Listing #93.498
Finding Summary: The Hospital does not have an internal control system designed to provide for a complete and accurate schedule of federal expenditures of federal awards being audited. As auditors, Eide Bailly LLP was requested to assist with the preparation of the schedule.
Responsible Individuals: Renae Karst, Chief Financial Officer
Corrective Action Plan: It is not cost effective to have an internal control system designed to prepare the schedule of expenditures of federal awards. We requested that our auditors, Eide Bailly LLP, to assist with the preparation of the schedule of expenditures of federal awards. We have designated a member of management to review the drafted schedule of expenditures of federal awards, and we have reviewed with and agree with the final Schedule of Expenditures of Federal Awards.
A Grant Award Policy and Procedure Manual was implemented defining tracking and reporting of awards to ensure accurate and up-to-date communication of award requirements. This communication will include implementing additional processes to improve our internal controls over identifying and reporting of expenditures in compliance with the Schedule of Expenditures of Federal Awards (SEFA) if applicable. We will provide staff training annually for any updates or adjustments to the policy.
Anticipated Completion Date: Ongoing