EIN: 751302152
UEI: GBKHH58PXML3
Audited by: D&Co., L.L.P.
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 December 10, 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 June 10, 2026 (82 days ago).
What is a management decision? →FAC accepted this audit on January 17, 2025 — management decision was due July 17, 2025.
FAC accepted this audit on April 3, 2024 — management decision was due October 3, 2024.
FAC accepted this audit on December 28, 2022 — management decision was due June 28, 2023.
FAC accepted this audit on April 19, 2022 — management decision was due October 19, 2022.
FAC accepted this audit on November 14, 2019 — management decision was due May 14, 2020.
Moore County Hospital District Hospital Revenue Bonds, Series 2018B - Year Ended June 30, 2019; Condition and Criteria - The District did not establish a Series 2018B Reserve Fund to be held by a depository bank of the District, which must be a federally insured financial institution. Effect - The District is in violation of the Series 2018B Reserve Fund covenant. Cause - This occurred because no procedure was in place for management to ensure that the District was in compliance with all covenants as described in the bond resolution. Context - A test to compare required Reserve Fund deposits to actual deposits was performed. The District was required to have $65,500 in total deposits in the Reserve Fund at June 30, 2019, while actual deposits totaled $0. Auditor's Recommendation - We feel this is necessary to ensure understanding of and compliance with specific terms identified by the funding source. We recommend implementing procedures that require appropriate personnel to review bond resolutions on a timely basis. Views of Responsible Officials and Planned Corrective Actions - We agree with the finding and opened a new bank account on October 16, 2019 in order to appropriately establish a 2018B Reserve Fund. We have also made the necessary deposits to fund this account to its required balance.
Show full finding ▾Hide full finding ▴Moore County Hospital District Hospital Revenue Bonds, Series 2018B - Year Ended June 30, 2019; Condition and Criteria - The District did not establish a Series 2018B Reserve Fund to be held by a depository bank of the District, which must be a federally insured financial institution. Effect - The District is in violation of the Series 2018B Reserve Fund covenant. Cause - This occurred because no procedure was in place for management to ensure that the District was in compliance with all covenants as described in the bond resolution. Context - A test to compare required Reserve Fund deposits to actual deposits was performed. The District was required to have $65,500 in total deposits in the Reserve Fund at June 30, 2019, while actual deposits totaled $0. Auditor's Recommendation - We feel this is necessary to ensure understanding of and compliance with specific terms identified by the funding source. We recommend implementing procedures that require appropriate personnel to review bond resolutions on a timely basis. Views of Responsible Officials and Planned Corrective Actions - We agree with the finding and opened a new bank account on October 16, 2019 in order to appropriately establish a 2018B Reserve Fund. We have also made the necessary deposits to fund this account to its required balance.
Audit Finding Reference Number: 2019-001 and 2019-002; Contact Information: John Bailey, Chief Financial Officer, Moore County Hospital District; Plan of Corrective Action: We opened a new bank account on October 16, 2019 in order to appropriately establish a 2018B Reserve Fund, and we have made the necessary deposits to fund this account to its required balance. Anticipated Completion Date: October 16, 2019.
2018-003
FAC accepted this audit on December 11, 2018 — management decision was due June 11, 2019.
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