EIN: 131740053
UEI: UNM2KTNGA1D1
Audited by: grassi and co
Oversight agency: 14 [Department of Housing and Urban Development]
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Data as of September 3, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on September 4, 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 March 4, 2026 (184 days ago).
What is a management decision? →FAC accepted this audit on September 30, 2024 — management decision was due March 30, 2025.
FAC accepted this audit on September 28, 2023 — management decision was due March 28, 2024.
Rebekah Rehab did not report its actual revenues from 2020 and 2021 on the HRSA Provider Relief Fund Reporting Portal. Questioned Costs: None. Cause: Rebekah Rehab utilized incorrect reports when inputting data from 2020 and 2021. Effect: Lost Revenues as reported on the HRSA Provider Relief Fund Reporting Portal were overstated by $1,340,277. Lost Revenue Reported Lost Revenue Recalculated Overstatement Q4 2020 2,106,452 1,285,829 820,623 Q4 2021 1,236,422 716,768 519,654 3,342,874 2,002,597 1,340,277 Repeat Finding: No. Recommendation: We recommend that management revise their HRSA Provider Relief Fund Reporting Portal to reflect actual revenues on a quarterly basis for 2020 and 2021. Views of Responsible Officials: See Auditee?s Corrective Action Plan.
Show full finding ▾Hide full finding ▴AL 93.498 - COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution. Criteria: Reporting; Special Reporting; PRF Report; Calculation of Lost Revenues Attributable to Coronavirus; 2019 Actuals option: Under its reporting requirements, Rebekah Rehab was required to report their actual revenue for each year 2019, 2020, 2021 and 2022 in quarterly amounts in the HRSA Provider Relief Fund Reporting Portal. Condition: Rebekah Rehab did not report its actual revenues from 2020 and 2021 on the HRSA Provider Relief Fund Reporting Portal. Questioned Costs: None. Cause: Rebekah Rehab utilized incorrect reports when inputting data from 2020 and 2021. Effect: Lost Revenues as reported on the HRSA Provider Relief Fund Reporting Portal were overstated by $1,340,277. Lost Revenue Reported Lost Revenue Recalculated Overstatement Q4 2020 2,106,452 1,285,829 820,623 Q4 2021 1,236,422 716,768 519,654 3,342,874 2,002,597 1,340,277 Repeat Finding: No. Recommendation: We recommend that management revise their HRSA Provider Relief Fund Reporting Portal to reflect actual revenues on a quarterly basis for 2020 and 2021. Views of Responsible Officials: See Auditee?s Corrective Action Plan.
United Odd Fellow and Rebekah Home Dba Rebekah Rehab and Extended Care Center will attempt to contact HRSA to find out the feasibility of making any retroactive changes to their previously submitted Period 4 report in the HRSA Provider Relief Fund Reporting Portal to reflect actual revenues in 2020 and 2021. Responsible Party: Michael Felberg, Director of Finance Anticipated Completion Date: December 31, 2023
FAC accepted this audit on September 22, 2022 — management decision was due March 22, 2023.
FAC accepted this audit on September 26, 2021 — management decision was due March 26, 2022.
The HUD operator entered into a $3,332,444 loan under the CARES Act Paycheck Protection Program (PPP) with a bank without obtaining HUD approval. Questioned Costs: N/A Context: During review of the HUD regulatory agreement and inquiry with management, it was determined management had not obtained HUD approval for the PPP loan. Identification of prior year finding: N/A Effect: The HUD operator incurred a liability without getting approval, as required by the project's HUD Regulatory Agreement. Such violation could expose the project to administrative sanctions. Cause: Management did not want to risk PPP funds running out, therefore, made the decision to pursue relief under the CARES Act to continue to keep staff on payroll and maintain appropriate staffing levels during the pandemic so that the care to its residents and patients were maintained. Recommendation: We recommend management notify HUD about the PPP loan that was obtained and request prior approval for any future loans.
Show full finding ▾Hide full finding ▴Program name: Mortgage Insurance - Nursing Homes, Intermediate Care Facilities, Board and Care Homes, and Assisted Living Facilities Assistance listing number: 14.129 Criteria or specific requirement: The HUD operator regulatory agreement does not allow for the project to enter into loans without HUD approval. Condition: The HUD operator entered into a $3,332,444 loan under the CARES Act Paycheck Protection Program (PPP) with a bank without obtaining HUD approval. Questioned Costs: N/A Context: During review of the HUD regulatory agreement and inquiry with management, it was determined management had not obtained HUD approval for the PPP loan. Identification of prior year finding: N/A Effect: The HUD operator incurred a liability without getting approval, as required by the project's HUD Regulatory Agreement. Such violation could expose the project to administrative sanctions. Cause: Management did not want to risk PPP funds running out, therefore, made the decision to pursue relief under the CARES Act to continue to keep staff on payroll and maintain appropriate staffing levels during the pandemic so that the care to its residents and patients were maintained. Recommendation: We recommend management notify HUD about the PPP loan that was obtained and request prior approval for any future loans.
Description of Finding Condition: The HUD operator entered into a $3,332,444 loan under the CARES Act Paycheck Protection Program (PPP) with a bank without obtaining HUD approval. Statement of Concurrence or Nonconcurrence Management acknowledges that given our financial situation, the need to maintain adequate patient care and potential limitations regarding PPP fund availability and capacity, we applied for necessary funding. However, we did not inform HUD that we obtained the loan. Corrective Action Management informed HUD that we obtained the loan. Completion Date July 20, 2021 Contact Person Kenneth Gelb Chief Executive Officer
FAC accepted this audit on September 28, 2020 — management decision was due March 28, 2021.
FAC accepted this audit on November 10, 2019 — management decision was due May 10, 2020.
GSA_MIGRATION
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GSA_MIGRATION
FAC accepted this audit on September 27, 2018 — management decision was due March 27, 2019.
FAC accepted this audit on September 28, 2017 — management decision was due March 28, 2018.
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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