COMANCHE COUNTY HOSPITAL AUTHORITY (TRUS

Federal Program – Assistance Listing Number 21.027 COVID-19 – Coronavirus State and Local Fiscal Recovery Fund – U.S. Department of Treasury Program Year 2024–2025 – Pass through from State of Oklahoma Department of Health Criteria or Specific Requirement – Suspension and debarment – 2 CFR §200.214 Condition – During our audit, documentation supporting verification of the suspension and debarment status was not able to be provided with which new covered transactions were entered. Cause – Authority procedures do not require verification upon execution of each new covered transaction with an existing vendor. Effect or Potential Effect – This condition increases the risk that covered transactions could be entered into with vendors that may become suspended or debarred after initial vendor setup, which could result in noncompliance with federal requirements if not addressed. Questioned Cos…

Corrective action: Finding 2025-001 Finding: During our audit we identified that the Hospital failed to check the suspension and debarment status of vendors with which a new covered transaction was entered. The vendors are not currently registered as being suspended or debarred. Corrective Action: The Authority acknowledges the finding and is implementing corrective Measures to update existing policies and procedures to perform the suspension and debarment verification for all covered transactions on a regular basis. Implementation of these corrective measures is expected by June 30, 2026. Owner: Becky Holland, Chief Financial Officer, becky.holland@memorialhealthswok.com