Coryell County Memorial Hospital Authority: single-audit findings

Coryell County Memorial Hospital Authority

Gatesville, TX

The FY2023 single audit reports 1 finding: 1 significant deficiency.

No FY2024 single audit on file as of October 30, 2026. For the fiscal year ending July 31, 2024, it was due April 30, 2025, 548 days earlier. It is expected because the FY2023 audit reported $34,551,721 in federal spending; an organization whose federal spending fell below the threshold would not need one.

Score: 3 of 100 (FY2023 audit)

The sum of eight parts, each read from the audit. How the score works.

Part	Rule	Points	Max
Material weaknesses	8 points each	0	24
Significant deficiencies	3 points each	3	9
Repeat findings	5 points each	0	15
Longest repeat chain	2 years 3, 3 years 6, 4 years 9, 5+ years 12	0	12
Modified major-program opinions	qualified 8 each; any adverse or disclaimer 15	0	15
Questioned costs	known amount of $25,000 or more, by share and dollars	0	15
Going concern	auditor included a going-concern paragraph	0	5
Prior-year lateness	prior-year audit late or not filed, scored only with a finding	0	5
Score		3	100

Federal funding, FY2023

$34,551,721 in federal awards spent, across 2 programs. Largest funding agencies:

Agency	Spent
Department of Agriculture	$30,405,000
Department of Health and Human Services	$4,146,721

FY2023 audit

FAC record: 2023-07-GSAFAC-0000403658
Fiscal year end: July 31, 2023
Accepted by FAC: February 16, 2026; submitted 657 days after its due date (April 30, 2024)
Federal spending: $34,551,721 · 2 programs
Major programs: 2
Score: 3 of 100

Finding 2023-001

significant deficiency

Program: PROVIDER RELIEF FUND (93.498)
Compliance requirement: Reporting
FAC record: FY2023 audit on fac.gov

Finding text from the filing

COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Assistance Listing Number 93.498 U.S. Department of Health and Human Services Condition - The System is required to prepare and submit the Period 4 Provider Relief Fund report to the U.S. Department of Health and Human Services. This report is to be prepared using accurate financial information and submitted by the deadline Context - The Period 4 Provider Relief Fund report was tested. An error in the input of expenses caused incorrect reporting of supplies expense in one quarter that resulted in supplies being overstated by $1,090,751. After correcting the error, there is sufficient expenses to cover amounts received and as such, there are no questioned costs. Questioned Costs - None Cause - Internal controls over compliance were not in place to ensure the System properly input expenses in their report. Effect - Expenses were not accurately reported. Recommendation - Policies and procedures over federal grant reporting should be modified to ensure reports are prepared using complete and accurate information. Views of Responsible Officials and Planned Corrective Actions - The System implemented enhanced financial reporting procedures effective November 1, 2024. These procedures include the use of more detailed reports with sub-categories of expenses rather than reliance solely on the Authority’s summarized income statement when aggregating data.