FAC Explorer

Finding 479700 (2022-003)

Significant Deficiency
Requirement
L
Questioned Costs
-
Year
2022
Accepted
2024-07-30
Audit: 316257
Organization: Ozarks Medical Center (MO)
Auditor: Cliftonlarsonallen

AI Summary

  • Core Issue: The Medical Center lacked proper internal controls for timely reporting under the Provider Relief Funding program.
  • Impacted Requirements: Failure to meet HHS reporting deadlines indicates non-compliance with federal guidelines.
  • Recommended Follow-Up: Implement internal controls to ensure all future reporting aligns with HHS requirements.

Finding Text

Federal agency: U.S. Department of Health and Human Services Other Programs Federal program title: Provider Relief Funding Federal Assistance Listing Number: 93.498 Pass-Through Agency: N/A Pass-Through Number(s): N/A Award Period: Period 4 Type of Finding: Significant Deficiency in Internal Control in and over Compliance Compliance Requirement: Reporting Criteria or specific requirement: Surrounding reporting activities, the Medical Center’s internal controls should be designed to assure all reporting completed under program guidelines. Condition: During our testing, we identified the Medical Center did not have internal controls in place to ensure reporting was completed in accordance with HHS guidelines. Questioned costs: None Context: During our testing, it was identified that the Medical Center reported to HHS for Period 4 funds subsequent to the required reporting deadline date and no documentation was maintained on approval of an extension. Cause: The Medical Center required additional time to gather the necessary documentation for reporting. Effect: The Medical Center did not comply with the reporting timelines required by HRSA. Repeat Finding: N/A Recommendation: We recommend the Medical Center design controls to ensure that reporting is completing in accordance with latest HHS guidelines. Views of responsible officials: There is no disagreement with the audit finding.

Corrective Action Plan

U.S. Department of Health and Human Services Ozarks Medical Center (“Medical Center”) respectfully submits the following corrective action plan for the year ended December 31, 2022. Audit period: January 1, 2022 – December 31, 2022 The findings from the schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS— FINDINGS AND QUESTIONED COSTS – MAJOR FEDERAL PROGRAMS DEPARTMENT OF HEALTH AND HUMAN SERVICES 2022 – 003 COVID-19 Provider Relief Fund and American Rescue Plan Rural Distribution Recommendation: We recommend the Hospital design controls to ensure that reporting is completed in accordance with latest HHS guidelines. Action taken in response to finding: The Hospital will ensure that the required timing of reporting is met in future reporting periods. Name of the contact person responsible for corrective action: Bryan Coffey, Director of Finance. Planned completion date for corrective action plan: July 31, 2024 If the Department of Health and Human Services has questions regarding this plan, please call Bryan Coffey, Director of Finance at (417) 256 - 9111 ext 6003.

Categories

Reporting Significant Deficiency Internal Control / Segregation of Duties

Other Findings in this Audit

  • 1056142 2022-003
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
10.766 Community Facilities Loans and Grants $46.81M
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $8.96M
93.498 Provider Relief Fund $6.43M
93.999 National Center for Advancing Translational Sciences $56,395