Finding 479604 (2022-003)

Federal agency: U.S. Department of Agriculture Federal program title: Community Facilities Loans and Grants CFDA Number: 10.766 Pass-Through Agency: N/A Pass-Through Number(s): N/A Type of Finding: Significant Deficiency in Internal Control in and over Compliance Compliance Requirement: Reporting Criteria or specific requirement: Surrounding reporting activities, the Hospital’s internal controls should be designed to assure all reporting completed under program guidelines. Condition: During our testing, we identified the Hospital did not have internal controls in place to ensure reporting was completed in accordance with USDA guidelines. Questioned costs: None Context: During our testing, it was identified that the Hospital’s audit was not completed and submitted within 9 months of fiscal year end. Cause: The Hospital’s financial statement audit was delayed due to delays in finalizing the fiscal year end 2021 audit. Effect: Financial reporting was not completed timely in accordance with USDA guidelines. Repeat Finding: N/A Recommendation: We recommend the Hospital design controls to ensure that reporting is completing in accordance with latest USDA guidelines. Views of responsible officials: There is no disagreement with the audit finding.