Finding 6370 (2022-001)

Section III - Findings and questioned costs relating to Federal awards: 2022-001 – Submission of single audit reporting package - Criteria – The single audit reporting package was due to the Federal Audit Clearinghouse within nine months after the financial statement reporting period end. - Condition – The single audit reporting package was not submitted within this timeframe. -Questioned costs - $-- -Context – Single audit requirements direct the grant recipient to comply with the filing requisites. - Effect - The single audit reporting package was not submitted to the Federal Audit Clearinghouse within the timeframe which resulted in an instance of noncompliance. - Cause – Due to the execution of asset acquisition agreement with Saint Elizabeth Medical Center d/b/a Saint Elizabeth Healthcare and the eventual transfer of assets and liabilities to Dearborn County, Indiana, the Hospital encountered delays in completing the financial statement audit. As a result, the single audit reporting package was not submitted to the Federal Audit Clearinghouse within the timeframe. - Recommendation – The auditor recommends the Hospital file the single audit reporting package with the Federal Audit Clearinghouse. - Views of Responsible Officials and Planned Corrective Actions – Management understands the due date for single audit reporting package submission to the Federal Audit Clearinghouse and will file the single audit reporting package as soon as possible.