EIN: 446005758
UEI: UMUTULYLU967
Audit also covers 2 related EINs: 431329201, 431834356 · unlinked EINs have no separate FAC filing
Audited by: CliftonLarsonAllen
Oversight agency: 10 [Department of Agriculture]
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Data as of August 28, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on May 29, 2025. Under 2 CFR 200.521(d), a pass-through entity that provided federal funds to this organization for this audit period must issue a management decision on these findings by November 29, 2025 (273 days ago).
What is a management decision? →The Medical Center failed to meet the minimum Historical Debt Service Coverage Ratio and has not funded the required reserve accounts for the year ended December 31, 2024. Questioned costs: None Cause: The Medical Center has experienced financial challenges since the inflationary pressures associated with the COVID-19 pandemic which has negatively impacted operating results. The Medical Center understood that the USDA did not require them to fund the required accounts under the agreement given the historical level of investments maintained by the Medical Center. Effect: The Medical Center is not in compliance with the terms and conditions of the agreement. Recommendation: Management should continue to focus on making operational improvements to achieve the minimum level of Historical Debt Service Coverage of 1.25, as required, and work with the USDA to determine what reserve accounts are required, or to the extent they are not required, properly document that understanding in writing with the USDA.
Show full finding ▾Hide full finding ▴Federal Agency: U.S. Department of Agriculture Program Title: Community Facilities Loans and Grants Assistance Listing Number: 10.766 Award Period: January 1, 2024 to December 31, 2024 Type of Finding: Compliance and Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: Under the terms and conditions of the agreements with the USDA the Medical Center is required to meet minimum requirements of Historical Debt Service Coverage Ratio of 1.25 and fund certain Debt Service, Reserve and Replacement accounts. Condition: The Medical Center failed to meet the minimum Historical Debt Service Coverage Ratio and has not funded the required reserve accounts for the year ended December 31, 2024. Questioned costs: None Cause: The Medical Center has experienced financial challenges since the inflationary pressures associated with the COVID-19 pandemic which has negatively impacted operating results. The Medical Center understood that the USDA did not require them to fund the required accounts under the agreement given the historical level of investments maintained by the Medical Center. Effect: The Medical Center is not in compliance with the terms and conditions of the agreement. Recommendation: Management should continue to focus on making operational improvements to achieve the minimum level of Historical Debt Service Coverage of 1.25, as required, and work with the USDA to determine what reserve accounts are required, or to the extent they are not required, properly document that understanding in writing with the USDA.
FINDINGS— FINDINGS AND QUESTIONED COSTS – MAJOR FEDERAL PROGRAMS DEPARTMENT OF AGRICULTURE 2024 – 003 Community Facilities Loans and Grants Recommendation: Management should continue to focus on making operational improvements to achieve the minimum level of Historical Debt Service Coverage of 1.25, as required, and work with the USDA to determine what reserve accounts are required, or to the extent they are not required, properly document that understanding in writing with the USDA. Action taken in response to finding: The Hospital will continue to make operational improvements to achieve the minimum level of Historical Debt Service Coverage of 1.25 and has worked with the USDA to agree to the reserve funding requirements. Name of the contact person responsible for corrective action: Michael Durr, Interim Chief Financial Officer. Planned completion date for corrective action plan: December 31, 2025 If the Department of Health and Human Services has questions regarding this plan, please call Michael Durr, Interim Chief Financial Officer at (417) 257 - 5801.
FAC accepted this audit on July 30, 2024 — management decision was due January 30, 2025.
FAC accepted this audit on June 28, 2024 — management decision was due December 28, 2024.
During our testing, we identified the Hospital did not have internal controls in place to ensure reporting was completed in accordance with U.S. Department of Treasury guidelines. Questioned costs: None Context: During our testing, the Hospital did not complete the final reporting as required under the agreement within the 45 days of the granting period end. Cause: The Hospital was delayed in the final reporting due to unforeseen circumstances. Effect: Financial reporting was not completed timely in accordance with U.S. Department of Treasury guidelines. Repeat Finding: N/A Recommendation: We recommend the Hospital design controls to ensure that reporting is completing in accordance with U.S. Department of Treasury guidelines. Views of responsible officials: There is no disagreement with the audit finding.
Show full finding ▾Hide full finding ▴Federal agency: U.S. Department of Treasury Federal program title: Coronavirus State and Local Fiscal Recovery Funds CFDA Number: 21.027 Pass-Through Agency: Illinois Department of Public Health Pass-Through Number(s): 38080706K Type of Finding: Significant Deficiency in Internal Control in and over Compliance Compliance Requirement: Reporting Criteria or specific requirement: Surrounding reporting activities, the Hospital’s internal controls should be designed to assure all reporting completed under program guidelines. Condition: During our testing, we identified the Hospital did not have internal controls in place to ensure reporting was completed in accordance with U.S. Department of Treasury guidelines. Questioned costs: None Context: During our testing, the Hospital did not complete the final reporting as required under the agreement within the 45 days of the granting period end. Cause: The Hospital was delayed in the final reporting due to unforeseen circumstances. Effect: Financial reporting was not completed timely in accordance with U.S. Department of Treasury guidelines. Repeat Finding: N/A Recommendation: We recommend the Hospital design controls to ensure that reporting is completing in accordance with U.S. Department of Treasury guidelines. Views of responsible officials: There is no disagreement with the audit finding.
United States Department of the Treasury Programs Jackson Park Hospital (“The Hospital”) respectfully submits the following corrective action plan for the year ended March 31, 2023. Audit period: April 1, 2022 – March 31, 2023 The findings from the schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS—FEDERAL AWARD PROGRAMS AUDITS U.S. Department of Treasury 2023 – 002 Coronavirus State and Local Fiscal Recovery Funds Recommendation: We recommend the Hospital design controls to ensure that reporting is completing in accordance with U.S. Department of Treasury guidelines. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Hospital will ensure that controls are put into place to report timely on future grants. Name of the contact person responsible for corrective action: Barry Mandell, VP Special Projects. Planned completion date for corrective action plan: July 1, 2024. If the U.S. Department of Treasury has questions regarding this plan, please call Barry Mandell at 773-947-7701.
FAC accepted this audit on July 30, 2024 — management decision was due January 30, 2025.
During our testing, we identified the Medical Center did not have internal controls in place to ensure reporting was completed in accordance with HHS guidelines. Questioned costs: None Context: During our testing, it was identified that the Medical Center reported to HHS for Period 4 funds subsequent to the required reporting deadline date and no documentation was maintained on approval of an extension. Cause: The Medical Center required additional time to gather the necessary documentation for reporting. Effect: The Medical Center did not comply with the reporting timelines required by HRSA. Repeat Finding: N/A Recommendation: We recommend the Medical Center design controls to ensure that reporting is completing in accordance with latest HHS guidelines. Views of responsible officials: There is no disagreement with the audit finding.
Show full finding ▾Hide full finding ▴Federal agency: U.S. Department of Health and Human Services Other Programs Federal program title: Provider Relief Funding Federal Assistance Listing Number: 93.498 Pass-Through Agency: N/A Pass-Through Number(s): N/A Award Period: Period 4 Type of Finding: Significant Deficiency in Internal Control in and over Compliance Compliance Requirement: Reporting Criteria or specific requirement: Surrounding reporting activities, the Medical Center’s internal controls should be designed to assure all reporting completed under program guidelines. Condition: During our testing, we identified the Medical Center did not have internal controls in place to ensure reporting was completed in accordance with HHS guidelines. Questioned costs: None Context: During our testing, it was identified that the Medical Center reported to HHS for Period 4 funds subsequent to the required reporting deadline date and no documentation was maintained on approval of an extension. Cause: The Medical Center required additional time to gather the necessary documentation for reporting. Effect: The Medical Center did not comply with the reporting timelines required by HRSA. Repeat Finding: N/A Recommendation: We recommend the Medical Center design controls to ensure that reporting is completing in accordance with latest HHS guidelines. Views of responsible officials: There is no disagreement with the audit finding.
U.S. Department of Health and Human Services Ozarks Medical Center (“Medical Center”) respectfully submits the following corrective action plan for the year ended December 31, 2022. Audit period: January 1, 2022 – December 31, 2022 The findings from the schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS— FINDINGS AND QUESTIONED COSTS – MAJOR FEDERAL PROGRAMS DEPARTMENT OF HEALTH AND HUMAN SERVICES 2022 – 003 COVID-19 Provider Relief Fund and American Rescue Plan Rural Distribution Recommendation: We recommend the Hospital design controls to ensure that reporting is completed in accordance with latest HHS guidelines. Action taken in response to finding: The Hospital will ensure that the required timing of reporting is met in future reporting periods. Name of the contact person responsible for corrective action: Bryan Coffey, Director of Finance. Planned completion date for corrective action plan: July 31, 2024 If the Department of Health and Human Services has questions regarding this plan, please call Bryan Coffey, Director of Finance at (417) 256 - 9111 ext 6003.
FAC accepted this audit on June 19, 2023 — management decision was due December 19, 2023.
During our testing, we identified the Medical Center did not have internal controls in place to ensure reporting was completed in accordance with HHS guidelines. Questioned costs: None Context: During our testing, it was identified that the Medical Center input gross revenue amounts for the lost revenue calculation. Under Option 1 of the calculation of lost revenues, revenue amounts are required to be reported as net charges from patient care. Cause: The Medical Center was amidst a pandemic and due to the reporting requirements constantly changing, the Medical Center reported under their initial understanding of the lost revenue guidance. Effect: The auditor noted no questioned costs associated with the inclusion of lost revenues as the Medical Center did have lost revenues under a net revenue calculation methodology sufficient for the losses claimed. Repeat Finding: N/A Recommendation: We recommend the Medical Center design controls to ensure that reporting is completing in accordance with latest HHS guidelines. Views of responsible officials: There is no disagreement with the audit finding.
Show full finding ▾Hide full finding ▴2021 ? 003 Federal agency: U.S. Department of Health and Human Services Other Programs Federal program title: Provider Relief Funding Federal Assistance Listing Number: 93.498 Pass-Through Agency: N/A Pass-Through Number(s): N/A Award Period: Period 1 Type of Finding: Significant Deficiency in Internal Control in and over Compliance Compliance Requirement: Reporting Criteria or specific requirement: Surrounding reporting activities, the Medical Center?s internal controls should be designed to assure all reporting completed under program guidelines. Condition: During our testing, we identified the Medical Center did not have internal controls in place to ensure reporting was completed in accordance with HHS guidelines. Questioned costs: None Context: During our testing, it was identified that the Medical Center input gross revenue amounts for the lost revenue calculation. Under Option 1 of the calculation of lost revenues, revenue amounts are required to be reported as net charges from patient care. Cause: The Medical Center was amidst a pandemic and due to the reporting requirements constantly changing, the Medical Center reported under their initial understanding of the lost revenue guidance. Effect: The auditor noted no questioned costs associated with the inclusion of lost revenues as the Medical Center did have lost revenues under a net revenue calculation methodology sufficient for the losses claimed. Repeat Finding: N/A Recommendation: We recommend the Medical Center design controls to ensure that reporting is completing in accordance with latest HHS guidelines. Views of responsible officials: There is no disagreement with the audit finding.
U.S. Department of Health and Human Services Ozarks Medical Center (?Medical Center?) respectfully submits the following corrective action plan for the year ended April 30, 2022. Audit period: January 1, 2021 ? December 31, 2021 The findings from the schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS?FEDERAL AWARD PROGRAMS AUDITS DEPARTMENT OF HEALTH AND HUMAN SERVICES 2021 ? 003 COVID-19 Provider Relief Funding Recommendation: We recommend the Hospital design controls to ensure that reporting is completing in accordance with latest HHS guidelines. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Hospital will ensure that controls are put into place to present lost revenues in accordance with HHS guidelines. Name of the contact person responsible for corrective action: Nichole Cook, CFO. Planned completion date for corrective action plan: March 31, 2023 If the Department of Health and Human Services has questions regarding this plan, please call Nichole Cook at 417-256-9111.
FAC accepted this audit on December 16, 2021 — management decision was due June 16, 2022.
FAC accepted this audit on December 12, 2021 — management decision was due June 12, 2022.
FAC accepted this audit on September 28, 2019 — management decision was due March 28, 2020.
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