Hamilton County Hospital District: single-audit findings

Hamilton County Hospital District

Hamilton, TX

The FY2023 single audit reports 1 finding: 1 material weakness.

No FY2024 single audit on file as of October 30, 2026. For the fiscal year ending September 30, 2024, it was due June 30, 2025, 487 days earlier. It is expected because the FY2023 audit reported $3,649,335 in federal spending; an organization whose federal spending fell below the threshold would not need one.

Score: 13 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	8	24
Significant deficiencies	3 points each	0	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	5	5
Score		13	100

Federal funding, FY2023

$3,649,335 in federal awards spent, across 2 programs. Largest funding agencies:

Agency	Spent
Department of Health and Human Services	$3,649,335

FY2023 audit

FAC record: 2023-09-GSAFAC-0000045362
Fiscal year end: September 30, 2023
Accepted by FAC: May 2, 2025; submitted 306 days after its due date (June 30, 2024)
Federal spending: $3,649,335 · 2 programs
Major programs: 1
Score: 13 of 100

Finding 2023-002

material weaknessother matters

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

Criteria: Reporting

Condition: The District 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 established.

Questioned Costs: None.

Context: The Period 4 Provider Relief Fund report was tested. The District selected Option 3 to report lost revenues. An error in the input of lost revenues was identified that resulted in lost revenues being misstated by approximately $6.5 million. After correcting the error, there is sufficient lost revenue to cover amounts received and, as such, there are no questioned costs.

Effect: Errors were made in the input of lost revenue. Lost revenue was not accurately reported.

Cause: Internal controls over compliance were not in place to ensure the District properly input lost revenue in their report under Option 3.

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: See attached corrective action plan for the District’s response to finding.