Excelsior Springs HospitalNon-Profit

2024.005 Late Submission of Data Collection Form (Form SF-SAC) Condition: The Hospital’s audited financial statements and Uniform Guidance Audit report for the fiscal year ended September 30, 2024, were not submitted to the Federal Audit Clearinghouse by the required deadline of June 30, 2025. The report was filed in 2026, resulting in a late submission. This late submission was primarily caused by a change in personnel as the Hospital’s Chief Financial Officer position turned over in the prior year, as well as delays in financial reporting and other accounting practices while the Hospital focused on its electronic medical record and other information systems conversions which occurred near the end of fiscal year 2023. Criteria: Pursuant to Title 2 of the Code of Federal Regulations Section 200.512, the audit reporting package and Data Collection Form (SF-SAC) must be submitted to the Federal Audit Clearinghouse within 30 days of receipt of the auditor's report, or nine months after the end of the audit period, whichever comes first. Effect: The delays in reporting resulted in noncompliance with Title 2 of the Code of Federal Regulations Section 200.512, making the entity’s report late in the Federal Audit Clearinghouse system. Recommendation: We recommend that the Hospital enhance its internal controls and procedures to ensure that the audit process begins earlier in the future and that all necessary documentation is available to the independent auditor to meet the statutory deadlines. Corrective Action Plan: The Hospital is currently working on a plan to file all audit reports for the subsequent fiscal year ended September 30, 2025, before their required reporting due date of June 30, 2026.