EIN: 161492011
UEI: ULRYKYC9HJF7
Audit also covers 3 related EINs: 261147857, 461695760, 475429362 · unlinked EINs have no separate FAC filing
Audited by: FUSTCHARLES 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 28, 2023. 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 28, 2024 (886 days ago).
What is a management decision? →FAC accepted this audit on March 26, 2024 — management decision was due September 26, 2024.
FAC accepted this audit on September 29, 2022 — management decision was due March 29, 2023.
The Hospital did not include 2021 patient revenue information in the required reporting. Context: This finding appears to be an isolated instance. Effect: The incomplete reporting of patient revenue did not have an effect on the Provider Relief Funds the Hospital retained based on required reporting. Cause: Instructions were unclear and changing at the time of reporting. Recommendation: We recommend the Hospital change its lost revenue reporting method to Option 3 future reporting, which allows for any reasonable method. This could include budgeted revenues approved after March 27, 2020, to be used in the lost revenue calculation for calendar year 2021 and 2022 or to only provide lost revenue data for calendar year 2020. Views of Responsible Official: See management?s Corrective Action Plan on page 54.
Show full finding ▾Hide full finding ▴2021-001 ? Incomplete Reporting of Revenue ? Significant Deficiency in Internal Control over Compliance U.S. Department of Health and Human Services: Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution (Federal Assistance Listing Number 93.498) Criteria: Under the terms and conditions of the award, the recipient must certify the use under one of three different conditions. The Hospital chose option 2, which uses 2020 budgeted information but required data from 2021 as well. Condition: The Hospital did not include 2021 patient revenue information in the required reporting. Context: This finding appears to be an isolated instance. Effect: The incomplete reporting of patient revenue did not have an effect on the Provider Relief Funds the Hospital retained based on required reporting. Cause: Instructions were unclear and changing at the time of reporting. Recommendation: We recommend the Hospital change its lost revenue reporting method to Option 3 future reporting, which allows for any reasonable method. This could include budgeted revenues approved after March 27, 2020, to be used in the lost revenue calculation for calendar year 2021 and 2022 or to only provide lost revenue data for calendar year 2020. Views of Responsible Official: See management?s Corrective Action Plan on page 54.
Finding #2021-001 Response: We agree with the concern raised by the auditors. We will update the methodology for lost revenue calculations and change our lost revenue option to Option 3, ?any reasonable method of estimating revenues,? during future reporting. Responsible Party: Jeremiah Sweet, CFO Estimated Completion: 9/30/2022
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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