EIN: 113570505
UEI: GSA_MIGRATION
Audited by: HMM, CPAS 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 September 29, 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 March 29, 2023 (1251 days ago).
What is a management decision? →Reference Number: 2021-001 Criteria: Management is required to report on the use of the Provider Relief Funds in portal submissions to the Department of Health and Human Services (HHS). Condition and Context: The Company did not complete the PRF reporting in accordance with the U.S. Department of Health and Human Service guidance. Management incorrectly reported revenue/net charges from resident care in Periods 1 and 2 of the reporting portals. Cause: Management's unfamiliarity with the requirements of a new federal award program and newly implemented internal controls over financial reporting for federal awards. Effect or potential effect: The incorrect reporting resulted in overstating revenue for 2020 and underutilizing the lost revenue calculation. Even with this error, management still has lost revenue that is in excess of the funding received to qualify to maintain this funding. It is noted that at this time there is not a mechanism to amend the portal submission. Questioned Costs: None Recommendation: We recommend that management maintain documentation for lost revenue that was utilized during the reporting period. In addition, the 2019, 2020 and 2021 reported revenue amounts should be corrected when Period 3 is reported. Views of responsible officials: The incorrect calculations of revenue was due to a data entry error and was found after the Period 1 and 2 portal submissions were closed. The total of lost revenue substantially exceeds the amount of the Provider Relief Funds received. Management will maintain all documentation relating to the correct revenue amount to support the use of the funds. In addition, management has corrected this error with the Period 3 submission.
Show full finding ▾Hide full finding ▴Reference Number: 2021-001 Criteria: Management is required to report on the use of the Provider Relief Funds in portal submissions to the Department of Health and Human Services (HHS). Condition and Context: The Company did not complete the PRF reporting in accordance with the U.S. Department of Health and Human Service guidance. Management incorrectly reported revenue/net charges from resident care in Periods 1 and 2 of the reporting portals. Cause: Management's unfamiliarity with the requirements of a new federal award program and newly implemented internal controls over financial reporting for federal awards. Effect or potential effect: The incorrect reporting resulted in overstating revenue for 2020 and underutilizing the lost revenue calculation. Even with this error, management still has lost revenue that is in excess of the funding received to qualify to maintain this funding. It is noted that at this time there is not a mechanism to amend the portal submission. Questioned Costs: None Recommendation: We recommend that management maintain documentation for lost revenue that was utilized during the reporting period. In addition, the 2019, 2020 and 2021 reported revenue amounts should be corrected when Period 3 is reported. Views of responsible officials: The incorrect calculations of revenue was due to a data entry error and was found after the Period 1 and 2 portal submissions were closed. The total of lost revenue substantially exceeds the amount of the Provider Relief Funds received. Management will maintain all documentation relating to the correct revenue amount to support the use of the funds. In addition, management has corrected this error with the Period 3 submission.
Management has reviewed its internal policies and plans to submit all future filings following the appropriate PRF guidance.
Reference Number: 2021-002 Criteria: Management is required to report on the use of the Provider Relief Funds in portal submissions to the Department of Health and Human Service (HHS). Condition and Context: Management failed to report other assistance received from the Small Business Administration (SBA) in the amount of $150,000 for Periods 1 and 2 Provider Relief Fund Reporting Periods. Cause: Management's unfamiliarity with the requirements of a new federal award program and newly implemented internal controls over financial reporting for federal awards. Effect or potential effect: Management utilized lost revenues and infection control expenses in excess of the funding received in Period 1 and in Period 2. The expenditures reimbursed through SBA were not reported in either Period. No expenses reported in either Period were reimbursed from any other source. It is noted that at this time there is not a mechanism to amend the portal submission. Questioned Costs: None Recommendation: We recommend that management review its internal policies to ensure that all guidance is followed for each submission. Views of responsible officials: Management has acknowledged that the PRF report submitted to the HRSA PRF reporting portal was missing other funding received from SBA but has corrected this error in Period 3.
Show full finding ▾Hide full finding ▴Reference Number: 2021-002 Criteria: Management is required to report on the use of the Provider Relief Funds in portal submissions to the Department of Health and Human Service (HHS). Condition and Context: Management failed to report other assistance received from the Small Business Administration (SBA) in the amount of $150,000 for Periods 1 and 2 Provider Relief Fund Reporting Periods. Cause: Management's unfamiliarity with the requirements of a new federal award program and newly implemented internal controls over financial reporting for federal awards. Effect or potential effect: Management utilized lost revenues and infection control expenses in excess of the funding received in Period 1 and in Period 2. The expenditures reimbursed through SBA were not reported in either Period. No expenses reported in either Period were reimbursed from any other source. It is noted that at this time there is not a mechanism to amend the portal submission. Questioned Costs: None Recommendation: We recommend that management review its internal policies to ensure that all guidance is followed for each submission. Views of responsible officials: Management has acknowledged that the PRF report submitted to the HRSA PRF reporting portal was missing other funding received from SBA but has corrected this error in Period 3.
Management has reviewed its internal policies and plans to submit all future filings following the appropriate PRF guidance.
Data source: This information comes from the Federal Audit Clearinghouse, the official repository of Single Audit data. All data is public domain. Verify this organization's audit history at fac.gov.
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