EIN: 111665825
UEI: ELJUZGLSEHU5
Data as of August 21, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on November 15, 2022. 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 May 15, 2023 (1195 days ago).
What is a management decision? →Finding 2021-002 ? Late Filing of the Single Audit Federal Assistance Listing Number 93.498 Name of Federal Program COVID-19 - Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Criteria or specific requirement The audit package and the data collection form shall be submitted 30 days after receipt of the auditor's report, or 9 months after the end of the fiscal year, which would be September 30, 2022 for the December 31, 2021 audit. Condition The Corporation did not submit the audit package and data collection form by the due date. Questioned Costs None Context The audit package and the data collection form were submitted after the September 30, 2022 deadline. Cause The financial statement audit was not completed timely due to management being unable to provide analyses to the auditors on a timely basis. Effect As a result of the delay in the financial statement audit, the submission of the audit package and the data collection form was delayed. Identification of a repeat finding No Recommendation We recommend that management train and develop the new staff that have been hired in the Finance Department to improve the timeliness of the completion of audit analyses. In addition, the Finance Department should implement a comprehensive financial statement close checklist to ensure the timely closing of the consolidated financial statements. Views of responsible officials See Corrective Action Plan
Show full finding ▾Hide full finding ▴Finding 2021-002 ? Late Filing of the Single Audit Federal Assistance Listing Number 93.498 Name of Federal Program COVID-19 - Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Criteria or specific requirement The audit package and the data collection form shall be submitted 30 days after receipt of the auditor's report, or 9 months after the end of the fiscal year, which would be September 30, 2022 for the December 31, 2021 audit. Condition The Corporation did not submit the audit package and data collection form by the due date. Questioned Costs None Context The audit package and the data collection form were submitted after the September 30, 2022 deadline. Cause The financial statement audit was not completed timely due to management being unable to provide analyses to the auditors on a timely basis. Effect As a result of the delay in the financial statement audit, the submission of the audit package and the data collection form was delayed. Identification of a repeat finding No Recommendation We recommend that management train and develop the new staff that have been hired in the Finance Department to improve the timeliness of the completion of audit analyses. In addition, the Finance Department should implement a comprehensive financial statement close checklist to ensure the timely closing of the consolidated financial statements. Views of responsible officials See Corrective Action Plan
Finding Reference Number: 2021-002 1. Name of the contact person responsible for corrective action Steven Guido, Chief Financial Officer 2. Corrective action planned Our organization has recently hired a Vice President of Finance, Director of Accounting and Senior Accountant to fully resource the financial reporting and accounting department. 3. Anticipated completion date The new staff joined the organization in September 2022 and prior. 4. If the client does not agree with the audit findings or believes corrective action is not required, include an explanation and specific reasons We agree with finding No. 2021-002
Finding 2021-003 ? Ineligible expenses reported on the Provider Relief Fund reporting portal Federal Assistance Listing Number 93.498 Name of Federal Program COVID-19 - Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Criteria or specific requirement If a provider has submitted an application to the Federal Emergency Management Agency (?FEMA?) for the reimbursement of expenses, but has not yet received the FEMA funds, the provider should not report the requested FEMA amounts in the Provider Relief Fund reporting portal. Condition In October 2022, management submitted an application to FEMA for reimbursement of $2,658,083 of expenses that were previously reported in the Organization?s Period 1 Provider Relief Fund reporting portal submission. Questioned Costs $2,658,083 Context Provider Relief Fund expenses of $2,658,083 reported as expenses in the Organization?s Period 1 Provider Relief Fund submission were also submitted to FEMA for reimbursement subsequent to the Period 1 submission. Cause Management was not aware that the expenses reported in the Organization?s Period 1 Provider Relief Fund submission could be submitted to FEMA until after the Period 1 Provider Relief Fund submission was finalized. Effect Unallowable expenses were recorded in the Organization?s Period 1 Provider Relief Fund submission. In addition, used lost revenue reported in the Organization?s Period 1 Provider Relief Fund submission was understated and should have been increased to supplement the unallowable expenses that were subsequently submitted to FEMA. Identification of a repeat finding No Recommendation We recommend that management properly review expenses to be reported in the Provider Relief Fund reporting portal to ensure that Provider Relief Fund payments are applied to expenses after netting other funds received or obligated to be received by other funding sources which offset those expenses. Views of responsible officials See Corrective Action Plan
Show full finding ▾Hide full finding ▴Finding 2021-003 ? Ineligible expenses reported on the Provider Relief Fund reporting portal Federal Assistance Listing Number 93.498 Name of Federal Program COVID-19 - Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Criteria or specific requirement If a provider has submitted an application to the Federal Emergency Management Agency (?FEMA?) for the reimbursement of expenses, but has not yet received the FEMA funds, the provider should not report the requested FEMA amounts in the Provider Relief Fund reporting portal. Condition In October 2022, management submitted an application to FEMA for reimbursement of $2,658,083 of expenses that were previously reported in the Organization?s Period 1 Provider Relief Fund reporting portal submission. Questioned Costs $2,658,083 Context Provider Relief Fund expenses of $2,658,083 reported as expenses in the Organization?s Period 1 Provider Relief Fund submission were also submitted to FEMA for reimbursement subsequent to the Period 1 submission. Cause Management was not aware that the expenses reported in the Organization?s Period 1 Provider Relief Fund submission could be submitted to FEMA until after the Period 1 Provider Relief Fund submission was finalized. Effect Unallowable expenses were recorded in the Organization?s Period 1 Provider Relief Fund submission. In addition, used lost revenue reported in the Organization?s Period 1 Provider Relief Fund submission was understated and should have been increased to supplement the unallowable expenses that were subsequently submitted to FEMA. Identification of a repeat finding No Recommendation We recommend that management properly review expenses to be reported in the Provider Relief Fund reporting portal to ensure that Provider Relief Fund payments are applied to expenses after netting other funds received or obligated to be received by other funding sources which offset those expenses. Views of responsible officials See Corrective Action Plan
Finding Reference Number: 2021-003 1. Name of the contact person responsible for corrective action Steven Guido, Chief Financial Officer 2. Corrective action planned In accordance with the HRSA guidance, we will replace the unallowable costs of $2,658,083 with unreimbursed lost revenues and we will ensure that the lost revenue reported in the subsequent report is reduced for these expenses. 3. Anticipated completion date March 31, 2023 4. If the client does not agree with the audit findings or believes corrective action is not required, include an explanation and specific reasons We agree with finding No. 2021-003
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