EIN: 160983042
UEI: RY1LM5PWJ9F6
Data as of August 20, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on November 20, 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 20, 2023, which was (1188 days ago).
What is a management decision? →2021-002 Finding ? ALN 93.498 Provider Relief Fund Federal Agency ? U.S. Department of Health and Human Services Grant Period ? Year ended December 31, 2021 Criteria: East Hill was required to submit a Period 1 Provider Relief Fund (PRF) report to HHS. The report required providers to account for and certify that eligible expenses and lost revenue were used to determine proper usage and recognition of funds. Condition: As part of our compliance testing, we reviewed the certified submission to the HHS portal for Period 1. As a result of this review, we noted that certain reporting components could not be substantiated. Cause: East Hill included certain ineligible payroll costs in its Period 1 reporting due to evolving guidance and availability of other funding streams at the time the reporting was due. Per the guidance in existence and funds available at the time, management believed East Hill to be in compliance based on HHS portal instructions at the time of submission. Effect: While not all of East Hill?s payroll expenditures could be substantiated, through further review and analysis, it was determined that unreported lost revenues could support some use of the funding. It was determined that approximately $800,000 of East Hill?s payroll costs could not be applied to the grant, however $315,000 of lost revenues were eligible. The remaining $475,000 was recorded as a liability for potential payback of the ineligible PRF funding. Recommendation: We recommend that East Hill ensure documentation is maintained that details the eligible expenditures incurred and lost revenue to substantiate the funding used and applied, even though reporting elements in the Period 1 submission could not be substantiated. It is noted at this time, there is not a mechanism to amend the portal submission. Views of management and planned corrective action: See attached.
2021-002 Finding - Recommendation: We recommend that East Hill ensure documentation is maintained that details the eligible expenditures incurred and lost revenue to substantiate the funding used and applied, even though reporting elements in the Period 1 submission could not be substantiated. It is noted at this time, there is not a mechanism to amend the portal submission. Views of management and planned corrective action: Management agrees with the recommendation above and will maintain documentation of all eligible expenses and lost revenue calculations to support this assertion. Documentation will be preserved beginning with the completion of the 2021 audit in November 2022. If the Federal Audit Clearinghouse has questions regarding this plan, please call Christopher Daniel, CFO, at (315) 253-8477.
2021-003 Finding ? Criteria: East Hill was required to submit the 2021 Data Collection Form (DCF) which includes the Single Audit Reports under the Uniform Guidance by September 30, 2022 or one month after the issuance of the Single Audit Reports, whichever date is earlier. Condition: Since East Hill?s Schedule of Expenditures of Federal Awards is greater than $750,000, a Single Audit is required under the Uniform Guidance, and the related DCF is required to be submitted nine months after the fiscal year end or one month after the issuance of the financial statements, whichever date is earlier. Cause: There were delays in closing the 2021 general ledger as a result of staff turnover in key management and accounting positions. This led to a delay in issuance of the December 31, 2021 audited financial statements and submission of the DCF after the deadline. Effect: Failure to submit the DCF by the due date could result in a loss in federal award funding in the future. Recommendation: We recommend that the East Hill work to ensure the financial close is completed on a timely basis which will allow the audit to be completed and ensure the DCF is submitted by the due date. Views of management and planned corrective action: See attached.
2021-003 Finding - Recommendation: We recommend that the East Hill work to ensure the financial close is completed on a timely basis which will allow the audit to be completed and ensure the DCF is submitted by the due date. Views of management and planned corrective action: We agree with the finding. East Hill has hired an Accounting Manager to more closely manage the day-to-day and month-end closing processes. Enhancements made to the month-end process will ensure that accounts are reconciled timely. These changes will ensure that year-end close is completed early in 2023 and that the audit has sufficient time to be completed prior to the DCF deadline. The Accounting Manager began work in September 2022 and closing procedures are currently being updated. This process will be complete as part of the annual close in February 2023. If the Federal Audit Clearinghouse has questions regarding this plan, please call Christopher Daniel, CFO, at (315) 253-8477.
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on February 17, 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 August 17, 2022, which was (1464 days ago).
What is a management decision? →2020-001 Finding ? Criteria: East Hill should properly verify patient income in order to assign patients the correct sliding scale or other billing discount classification. Condition: As part of our testing of internal controls over patient billing, we selected 25 patients that East Hill had classified as eligible to receive a billing discount. The discount applied is determined based on the patient?s income level and family size. In our testing, we determined that for 3 of the 25 patients selected, the incorrect billing discount was applied. Context: Patient billing discounts should be properly applied based on verified patient income levels. Effect: No adjustment was determined to be recorded based on the overall financial statement materiality of charity care. However, such errors result in improper billing discounts and lost patient revenue for East Hill. In addition, due to this condition, East Hill?s major federal award program failed the special test and provision compliance requirement under the Uniform Guidance. Cause: Billing staff improperly classified patients on the sliding scale or other discount schedules, resulting in the patients receiving free or increased charity care. Recommendation: We recommend that East Hill review its current billing policies and procedures concerning the application of patient discounts. East Hill should ensure that billing staff are applying the proper discounts based on the patient?s verified income and family size. The billers should review the discount schedule and match it with the patient?s income to ensure the proper adjustment was posted prior to billing. Lastly, we continue to recommend periodic patient billing internal audits be performed in order to identify and correct billing errors on a timely basis. As a best practice, we recommend these audits be conducted on at least a monthly basis.
Management has modified the month-end checklist to include an internal audit of patient discounts from the prior month patient billings. Findings will be reported to the Chief Financial Officer for follow up and resolution. This internal audit has been implemented as of January 2022 month-end. If the Federal Audit Clearinghouse has questions regarding this plan, please call Christopher Daniel, CFO, at (315) 253-8477, x3463.
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on September 11, 2019. 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 11, 2020, which was (2353 days ago).
What is a management decision? →GSA_MIGRATION
GSA_MIGRATION
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on October 16, 2018. 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 April 16, 2019, which was (2683 days ago).
What is a management decision? →GSA_MIGRATION
GSA_MIGRATION
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.
Track your findings and corrective action plans across audit cycles.
Start tracking findings →Monitor subrecipient audit findings and compliance status.
Start monitoring →Single Audit Intelligence is an independent tool powered by Federal Audit Clearinghouse data. Not affiliated with GSA, OMB, or any federal agency.