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Texas · Local government · $2M-$10M in federal spending

Midland County Hospital District

Midland, TX

The FY2023 single audit reports 1 finding: 1 material weakness, 1 with questioned costs.

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 $4,887,719 in federal spending; an organization whose federal spending fell below the threshold would not need one.

Score: 31 of 100 (FY2023 audit)

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

PartRulePointsMax
Material weaknesses8 points each824
Significant deficiencies3 points each09
Repeat findings5 points each015
Longest repeat chain2 years 3, 3 years 6, 4 years 9, 5+ years 12012
Modified major-program opinionsqualified 8 each; any adverse or disclaimer 15815
Questioned costsknown amount of $25,000 or more, by share and dollars1515
Going concernauditor included a going-concern paragraph05
Prior-year latenessprior-year audit late or not filed, scored only with a finding05
Score31100

Federal funding, FY2023

$4,887,719 in federal awards spent, across 2 programs. Largest funding agencies:

AgencySpent
Department of Health and Human Services$3,422,744
Department of Homeland Security$1,464,975

FY2023 audit

FAC record
2023-09-GSAFAC-0000045429
Fiscal year end
September 30, 2023
Accepted by FAC
June 28, 2024
Federal spending
$4,887,719 · 2 programs
Major programs
2; qualified opinion on 1
Questioned costs
$1,754,432 known
Score
31 of 100

Finding 2023-001

material weaknessquestioned costsmodified opinion

Program
PROVIDER RELIEF FUND (93.498)
Compliance requirement
Activities allowed or unallowed; Allowable costs/cost principles; Reporting
Questioned costs
$1,754,432 (known)
FAC record
FY2023 audit on fac.gov
Finding text from the filing

COVID-19 Provider Relief Fund (PRF) and American Rescue Plan (ARP) Rural Distribution Federal Assistance Listing Number 93.498 U.S. Department of Health and Human Services

Criteria or specific requirement: Activities Allowed or Unallowed and Allowable Costs/Cost Principles (Pub. L. No. 116-136, 134 Stat. 563 and Pub. L. No. 116-139, 134 Stat. 622 and 623) and Reporting (45 CFR 75.342).

Condition: The District included certain expenditures within the Period 4 reporting that were not eligible under HRSA guidelines.

Questioned costs: $1,754,432 – Calculated as the value of reported utility and insurance expenditures that were not related to the District’s prevention, preparation and/or response to the COVID-19 pandemic.

Context: The Period 4 Provider Relief Fund (PRF) report was submitted and included utility and insurance expenditures. These expenditures were not directly related to the prevention, preparation, or response to the COVID-19 pandemic as required by HRSA guidelines.

Cause: Internal controls were not in place to ensure the District appropriately charged expenditures to this award as required by HRSA guidelines.

Effect: The District submitted expenditures under the PRF program that were not directly related to the prevention, preparation, or response to the COVID-19 pandemic as required by HRSA guidelines.

Identification as a repeat finding: N/A

Recommendation: Policies and procedures over federal grant reporting should be modified to ensure distributions are utilized for expenses directly related to the prevention, preparation, and response to coronavirus as required.

Views of responsible officials and planned corrective actions: See attached corrective action plan for the District’s response to finding.