EIN: 050490997
UEI: GAPPWM4B92A8
050242659, 050258812, 050258896, 050258937, 050259004, 050316969, 050384362, 050427007, 050509674, 050520857, 222812929, 470967971 · unlinked EINs have no separate FAC filing
Audited by: PricewaterhouseCoopers LLP
Oversight agency: 93 [Department of Health and Human Services]
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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 19, 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 19, 2026 (71 days ago).
What is a management decision? →FAC accepted this audit on December 23, 2024 — management decision was due June 23, 2025.
FAC accepted this audit on January 3, 2024 — management decision was due July 3, 2024.
FAC accepted this audit on March 6, 2023 — management decision was due September 6, 2023.
2022-001: Duplicated expenses reported within the Health Resources & Services Administration (?HRSA?) Provider Relief Fund Portal Program: COVID-19 - Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Assistance Listing Number: 93.498 Agency: Department of Health and Human Services (?HHS?) Health Resources and Services Administration (?HRSA?) Award Year: 1/1/2020-9/30/2022 Award Number: Not available Criteria Step Four of the Steps on Reporting on Use of Funds section of the June 11, 2021 Provider Relief Fund (?PRF?) General and Targeted Distribution Post-Payment Notice of Reporting Requirements requires recipients to report on expenses paid for with payments received through the General and Targeted Distribution payments. Reporting Entities that received $500,000 or more in aggregated PRF payments during each Payment Received Period are required to report on the use of the General and Other Targeted PRF payments in detailed categories of General and Administrative Expenses and Health Care- Related Expenses, by indicating the quarterly expenses reimbursed with the PRF payments. Condition The System reported total Health Care-Related Expenses of $7,403,539 (by calendar quarters Q1 2020 through Q2 2021) in the PRF Reporting Portal Submission for Period 1. The Care New England Health System (the ?System?) duplicated the reporting of these expenses (by calendar quarters Q1 2020 through Q2 2021) in the PRF Reporting Portal Submission for Period 2 and Period 3. In addition, incremental expenses from PRF Reporting Period 2 were duplicated in Period 3. Cause The System did not interpret the HRSA PRF Reporting instructions correctly, believing each portal filing should include all cumulative expenses claimed. This error was not identified through their review procedures prior to submission.. Effect The duplicate reporting of expenses in the PRF Portal Submission for Period 2 and Period 3 resulted in an incorrect calculation of the Total Reportable Other PRF remaining to be applied to Lost Revenues amount in the PRF Financial Summary section of the PRF Portal Submission for Period 2 and Period 3. The calculated amount of PRF Remaining to be applied to Lost Revenues in the PRF Portal Submission for Period 2 was calculated as $3,665,229 whereas the amount would have been $11,068,758 if the expenses had not been duplicated in the Period 2 PRF Portal Submission Reporting. In Reporting Period 3, the calculated amount of PRF Remaining to be applied to Lost Revenues in the PRF Portal Submission for Period 3 was $15,802,011 where-as the amount would have been $24,334,141 if the expense had not been duplicated in the Period 3 PRF Portal Submission Reporting. Recommendation We recommend the System contact the Health Resources and Services Administrator to determine any required corrective actions related to the incorrect reporting. We also recommend the System enhance their understanding of the reporting requirements and strengthen their review process in place to check for this issue prior to submission of future reports. Management?s Views and Corrective Action Plan Management?s response is included in ?Management?s Views and Corrective Action Plan? included after the Summary Schedule of Prior Audit Findings and Status.
Show full finding ▾Hide full finding ▴2022-001: Duplicated expenses reported within the Health Resources & Services Administration (?HRSA?) Provider Relief Fund Portal Program: COVID-19 - Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Assistance Listing Number: 93.498 Agency: Department of Health and Human Services (?HHS?) Health Resources and Services Administration (?HRSA?) Award Year: 1/1/2020-9/30/2022 Award Number: Not available Criteria Step Four of the Steps on Reporting on Use of Funds section of the June 11, 2021 Provider Relief Fund (?PRF?) General and Targeted Distribution Post-Payment Notice of Reporting Requirements requires recipients to report on expenses paid for with payments received through the General and Targeted Distribution payments. Reporting Entities that received $500,000 or more in aggregated PRF payments during each Payment Received Period are required to report on the use of the General and Other Targeted PRF payments in detailed categories of General and Administrative Expenses and Health Care- Related Expenses, by indicating the quarterly expenses reimbursed with the PRF payments. Condition The System reported total Health Care-Related Expenses of $7,403,539 (by calendar quarters Q1 2020 through Q2 2021) in the PRF Reporting Portal Submission for Period 1. The Care New England Health System (the ?System?) duplicated the reporting of these expenses (by calendar quarters Q1 2020 through Q2 2021) in the PRF Reporting Portal Submission for Period 2 and Period 3. In addition, incremental expenses from PRF Reporting Period 2 were duplicated in Period 3. Cause The System did not interpret the HRSA PRF Reporting instructions correctly, believing each portal filing should include all cumulative expenses claimed. This error was not identified through their review procedures prior to submission.. Effect The duplicate reporting of expenses in the PRF Portal Submission for Period 2 and Period 3 resulted in an incorrect calculation of the Total Reportable Other PRF remaining to be applied to Lost Revenues amount in the PRF Financial Summary section of the PRF Portal Submission for Period 2 and Period 3. The calculated amount of PRF Remaining to be applied to Lost Revenues in the PRF Portal Submission for Period 2 was calculated as $3,665,229 whereas the amount would have been $11,068,758 if the expenses had not been duplicated in the Period 2 PRF Portal Submission Reporting. In Reporting Period 3, the calculated amount of PRF Remaining to be applied to Lost Revenues in the PRF Portal Submission for Period 3 was $15,802,011 where-as the amount would have been $24,334,141 if the expense had not been duplicated in the Period 3 PRF Portal Submission Reporting. Recommendation We recommend the System contact the Health Resources and Services Administrator to determine any required corrective actions related to the incorrect reporting. We also recommend the System enhance their understanding of the reporting requirements and strengthen their review process in place to check for this issue prior to submission of future reports. Management?s Views and Corrective Action Plan Management?s response is included in ?Management?s Views and Corrective Action Plan? included after the Summary Schedule of Prior Audit Findings and Status.
March 3, 2023 As required by Uniform Guidance Compliance Requirements (2 CFR Part 200), we have provided below our response and corrective action plan addressing the finding in the Schedule of Findings and Questioned Costs for the year ended September 30, 2022. Management?s Views and Corrective Action Plan 2022-001: Duplicate expenses reported within the Health Resources & Services Administration (?HRSA?) Provider Relief Fund Portal Program: COVID-19 - Provider Relief Fund and American Rescue Plan Rural Distribution Assistance Listing Number: 93.498 Agency: Department of Health and Human Services (?HHS?) Health Resources and Services Administration (HRSA) Award Year: 1/1/2020-9/30/2022 Award Number: Not available Care New England agrees with PwC?s recommendation and contacted Health Resources & Services Administrator. Care New England received the following guidance on Case#00063537 from prbinquiries@hrsa.gov. ?At this time Provider Relief Fund (PRF) Reports that are prior to Period 4, have been closed and are no longer eligible for modification or corrections. If there is any discrepancies or information that you wish to correct in this practice's report that does not impact the need to return funds, we advise that you retain record of the correct data for a period of at least 3 years, but otherwise we require no further action from you at this time.? Care New England has completed a reconciliation schedule and will maintain this schedule for the requisite Federal retention period. At the onset of the pandemic, Care New England assembled the Provider Relief Task Force which includes Senior Leadership as well as representatives from Finance, Planning and Philanthropy departments responsible for coordinating efforts related to preventing, preparing, and responding to COVID-19. The Task Force remains committed to regularly reviewing and communicating new and updated guidance from HRSA, the HRSA portal and HRSA FAQ provided therein to ensure all reporting includes the most up to date information and guidance available. Responsible Party Todd Conklin Executive Vice President/Chief Financial Officer Care New England Health System 4 Richmond Square Providence, RI 02906
FAC accepted this audit on June 22, 2022 — management decision was due December 22, 2022.
2021-001: Reporting with the Health Resources & Services Administration (HRSA) Provider Relief Fund Portal Program: COVID-19 - Provider Relief Fund and American Rescue Plan Rural Distribution Assistance Listing Number: 93.498 Agency: Department of Health and Human Services (HHS) Health Resources and Services Administration (HRSA) Award Year: 1/1/2020-9/30/2021 Award Number: Not available Condition In October 2021, management submitted their period 1 reporting into the HRSA portal. Management selected option 2, Lost Revenue Reporting Method: 2020 Budgeted Revenues, for the recognition of lost revenues in their HRSA portal submission. Through the testing of this special reporting, we identified the Care New England Health System?s budget for the period October 1, 2019 through September 30, 2020 (fiscal year 2020) was approved by the Board of Directors on August 22, 2019. However, Care New England Health System?s budget for the period October 1, 2020 through September 30, 2021 (fiscal year 2021) was approved by the Board of Directors post March 27, 2020, September 24, 2020. Thus, the 2020 calendar year fourth quarter (October 1, 2020 through December 31, 2020) was not approved by the Board of Directors (BoD) prior to March 27, 2020. For the 2021 calendar year first and second quarters (January 1, 2021 through June 30, 2021), Care New England Health System utilized the previously approved fiscal year 2020 budget. As a result, Care New England incorrectly selected option 2 within their period 1 reporting into the HRSA portal. The table below depicts when Care New England Health System?s operating budgets were approved by their Board of Directors. See Schedule of Findings and Questioned Costs for chart/table After our identification of this reporting error, in the selection of option 2, management amended their filing in December 2021 to report lost revenues under option 3, Lost Revenue Reporting Method: Alternative Reasonable Methodology. There was no change in lost revenues captured in the HRSA portal under option 2 or amended reporting under option 3. Criteria Law (Pub. L. No. 116-136, 134 Stat. 563 and Pub. L. No. 116-139, 134 Stat. 622 and 623) notes that Provider Relief Funds should be used to prevent, prepare for, and respond to coronavirus, domestically or internationally, for necessary expenses to reimburse, through grants or other mechanisms, eligible health care providers for health care related expenses or lost revenues that are attributable to coronavirus. HRSA Provider Relief Funds can be used to offset healthcare-related expenses or lost revenues attributable to COVID-19. HRSA provided three options for assessing lost revenue at organizations per the HRSA Provider Relief Fund Lost Revenue Guide released in August 2021. The three different options to calculate the lost revenues are described below: Option 1) Difference Between 2019 Actual and Total revenue/Net charges for patient care revenues (Actuals for each quarter during the period of availability versus 2019 Actuals). Option 2) Difference Between 2020 Budgeted and Actual Total revenue/Net charges for patient care revenues (Actuals for each quarter of availability versus Budgets for each quarter of availability). For organizations that selected option 2, an organization is required to have an Executive Level Attestation and Approval of their budget prior to March 27, 2020. Option 3) Any reasonable method of estimating revenues (otherwise known as a hybrid approach). Cause Care New England Health System misinterpreted the HRSA guidance and was not cognizant of the fact that all budgets within period 1, including the period from October 1, 2020 through December 31, 2020 which was in the System?s fiscal year 2021 but calendar year 2020 (and reporting period 1) must be approved prior to March 27, 2020 in order to select option 2. Effect The budget for r calendar year Q4 2020 was not approved prior to March 27, 2020. This did not have an impact on the accuracy of the total revenue numbers reported in Reporting Period 1. The data provided for lost revenues within the amended submission matched the original submission done by Care New England Health System. Questioned Costs None noted. Recommendation We recommend management design and implement an internal control around review of the HRSA guidance and the subsequent submissions in order to ensure proper review of all elements of the relevant guidance prior to submission to the portal. Additionally, we recommend management communicate the error noted in the submission to HRSA and request advice for how to correct this error. Management's View and Corrective Action Plan Management?s view and corrective action plan is included at the end of this report. No prior year findings from prior years that require an update in this report.
Show full finding ▾Hide full finding ▴2021-001: Reporting with the Health Resources & Services Administration (HRSA) Provider Relief Fund Portal Program: COVID-19 - Provider Relief Fund and American Rescue Plan Rural Distribution Assistance Listing Number: 93.498 Agency: Department of Health and Human Services (HHS) Health Resources and Services Administration (HRSA) Award Year: 1/1/2020-9/30/2021 Award Number: Not available Condition In October 2021, management submitted their period 1 reporting into the HRSA portal. Management selected option 2, Lost Revenue Reporting Method: 2020 Budgeted Revenues, for the recognition of lost revenues in their HRSA portal submission. Through the testing of this special reporting, we identified the Care New England Health System?s budget for the period October 1, 2019 through September 30, 2020 (fiscal year 2020) was approved by the Board of Directors on August 22, 2019. However, Care New England Health System?s budget for the period October 1, 2020 through September 30, 2021 (fiscal year 2021) was approved by the Board of Directors post March 27, 2020, September 24, 2020. Thus, the 2020 calendar year fourth quarter (October 1, 2020 through December 31, 2020) was not approved by the Board of Directors (BoD) prior to March 27, 2020. For the 2021 calendar year first and second quarters (January 1, 2021 through June 30, 2021), Care New England Health System utilized the previously approved fiscal year 2020 budget. As a result, Care New England incorrectly selected option 2 within their period 1 reporting into the HRSA portal. The table below depicts when Care New England Health System?s operating budgets were approved by their Board of Directors. See Schedule of Findings and Questioned Costs for chart/table After our identification of this reporting error, in the selection of option 2, management amended their filing in December 2021 to report lost revenues under option 3, Lost Revenue Reporting Method: Alternative Reasonable Methodology. There was no change in lost revenues captured in the HRSA portal under option 2 or amended reporting under option 3. Criteria Law (Pub. L. No. 116-136, 134 Stat. 563 and Pub. L. No. 116-139, 134 Stat. 622 and 623) notes that Provider Relief Funds should be used to prevent, prepare for, and respond to coronavirus, domestically or internationally, for necessary expenses to reimburse, through grants or other mechanisms, eligible health care providers for health care related expenses or lost revenues that are attributable to coronavirus. HRSA Provider Relief Funds can be used to offset healthcare-related expenses or lost revenues attributable to COVID-19. HRSA provided three options for assessing lost revenue at organizations per the HRSA Provider Relief Fund Lost Revenue Guide released in August 2021. The three different options to calculate the lost revenues are described below: Option 1) Difference Between 2019 Actual and Total revenue/Net charges for patient care revenues (Actuals for each quarter during the period of availability versus 2019 Actuals). Option 2) Difference Between 2020 Budgeted and Actual Total revenue/Net charges for patient care revenues (Actuals for each quarter of availability versus Budgets for each quarter of availability). For organizations that selected option 2, an organization is required to have an Executive Level Attestation and Approval of their budget prior to March 27, 2020. Option 3) Any reasonable method of estimating revenues (otherwise known as a hybrid approach). Cause Care New England Health System misinterpreted the HRSA guidance and was not cognizant of the fact that all budgets within period 1, including the period from October 1, 2020 through December 31, 2020 which was in the System?s fiscal year 2021 but calendar year 2020 (and reporting period 1) must be approved prior to March 27, 2020 in order to select option 2. Effect The budget for r calendar year Q4 2020 was not approved prior to March 27, 2020. This did not have an impact on the accuracy of the total revenue numbers reported in Reporting Period 1. The data provided for lost revenues within the amended submission matched the original submission done by Care New England Health System. Questioned Costs None noted. Recommendation We recommend management design and implement an internal control around review of the HRSA guidance and the subsequent submissions in order to ensure proper review of all elements of the relevant guidance prior to submission to the portal. Additionally, we recommend management communicate the error noted in the submission to HRSA and request advice for how to correct this error. Management's View and Corrective Action Plan Management?s view and corrective action plan is included at the end of this report. No prior year findings from prior years that require an update in this report.
June 21, 2022 As required by Uniform Guidance Compliance Requirements (2 CFR Part 200), we have provided below our response and corrective action plan addressing the finding in the Schedule of Findings and Questioned Costs for the year ended September 30, 2021. Management?s Views and Corrective Action Plan 2021-001: Reporting with the Health Resources & Services Administration Provider Relief Fund Portal Program: COVID-19 - Provider Relief Fund (PRF) Assistance Listing Number: 93.498 Agency: Department of Health and Human Services (HHS) Health Resources and Services Administration (HRSA) Award Year: 1/1/2020-9/30/2021 Award Number: Not available In October 2021, we submitted Period 1 reporting through the HRSA portal. We selected option 2, Lost Revenue Reporting Method: 2020 Budgeted Revenues, for the recognition of lost revenues in our HRSA portal submission. We agree that this option should not have been selected due to our Q4 2020 budget not being approved by 3/27/20. We resubmitted the Provider Relief Funds Report Period 1 on December 20, 2021 during the open resubmission period. As instructed by HRSA, we provided detail on the methodology and rationale for option 3 during the resubmission. No further action is required; management has remediated the reporting. There was no impact on the accuracy of the total revenue numbers reported in Reporting Period 1 regardless of methodology. The data provided for lost revenues within the amended submission matched the original submission done by Care New England Health System. At the onset of the pandemic, Care New England assembled the Provider Relief Task Force which includes Senior Leadership as well as representatives from Finance, Planning and Philanthropy departments responsible for coordinating efforts related to preventing, preparing, and responding to COVID-19. The Task Force remains committed to regularly reviewing and communicating new and updated guidance from HRSA, the HRSA portal and HRSA FAQ provided therein to ensure all reporting includes the most up to date information and guidance available.
FAC accepted this audit on December 12, 2021 — management decision was due June 12, 2022.
FAC accepted this audit on June 17, 2020 — management decision was due December 17, 2020.
FAC accepted this audit on December 20, 2018 — management decision was due June 20, 2019.
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2017-004
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FAC accepted this audit on June 7, 2017 — management decision was due December 7, 2017.
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