Seminole Hospital District: single-audit findings

Seminole Hospital District

Seminole, 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 $3,206,763 in federal spending; an organization whose federal spending fell below the threshold would not need one.

Score: 18 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	5	5
Prior-year lateness	prior-year audit late or not filed, scored only with a finding	5	5
Score		18	100

Federal funding, FY2023

$3,206,763 in federal awards spent, across 2 programs. Largest funding agencies:

Agency	Spent
Department of Health and Human Services	$3,206,763

FY2023 audit

FAC record: 2023-09-GSAFAC-0000041802
Fiscal year end: September 30, 2023
Accepted by FAC: June 6, 2024
Federal spending: $3,206,763 · 2 programs
Major programs: 1
Going concern: The auditor included a going-concern paragraph.
Score: 18 of 100

Finding 2023-003

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 (PRF) and American Rescue Plan (ARP) Rural Distribution

Assistance Listing Number 93.498

U.S. Department of Health and Human Services

Payments Received July 1, 2021 to December 31, 2023 or Reporting Period 4

Criteria or specific requirement – Reporting (45 CFR 75.342)

Condition – The District is required to prepare and submit accurate provider relief fund reporting. These reports are to be prepared using accurate financial information and submitted by the deadline established.

Questioned costs – None

Context – The period four Provider Relief Fund report was tested. When testing the underlying financial information, errors in the information were identified, thus resulting in errors in the reported total revenue/net charges from patient care due to using cash receipts rather than accrual based revenue.

Effect – Errors were made in reporting quarterly Total Revenue/Net Charges from Patient Care. Lost revenues were not accurately reported.

Cause – The District did not correctly summarize patient service revenue in their calculation.

Identification as a repeat finding, if applicable – Not a repeat finding.

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: Policies and procedures over federal grant reporting will be modified to ensure reports are prepared using complete and accurate information. Management will increase compensation controls by introducing additional oversight and review for future COVID-19 PRF reporting.