Management decision deadline — for entities that funded this organization
The FAC accepted this audit on July 30, 2026. 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 January 30, 2027 (149 days from today).
What is a management decision? →FAC accepted this audit on January 14, 2026 — management decision was due July 14, 2026.
FAC accepted this audit on December 23, 2024 — management decision was due June 23, 2025.
FAC accepted this audit on January 11, 2024 — management decision was due July 11, 2024.
During our testing, we noted that management did not submit the Period 4 information in the PRF Portal for one of the entity's American Rescue Plan ("ARP") rural distributions. Cause of Condition: The entity that did not report on the Period 4 ARP rural distribution as they thought it was being included in the reporting for the general distribution payment which was reported at the parent. Potential Effects of Condition: For the Period 4 ARP rural distribution, received on November 23, 2021 in the amount of $743,753, the Corporation has not complied with the terms and conditions of the PRF as management did not report the usage of the funds in the PRF Portal for the Period 4 payment. The Period 4 reporting period has closed and management is currently working with the Health Resources and Services Administration ("HRSA") to correct the issue. The $743,753 are considered questioned costs. Recommendation: We recommend that management implement controls to ensure all information is submitted in the PRF Portal by the specified due date. It is our understanding that management has contacted HRSA and is currently working with them to correct the issue and report on the usage of the Period 4 ARP rural distribution. Views of Responsible Officials: Management's response is reported in the "Corrective Action Plan" at the end of the report.
Show full finding ▾Hide full finding ▴Criteria: Management is responsible for the requirements of laws,regulations, contracts, and grants applicable to its federal programs. This requires management to complete the reporting portion associated with the Department of Health and Human Services ("HHS") Provider Relief Fund ("PRF") Portal to report the Corporation's usage of the funds for COVID-related expenses and lost revenues in the applicable period in the PRF Portal. The PRF Portal specifies a timeline for reporting dependent on when the PRF were received. Condition: During our testing, we noted that management did not submit the Period 4 information in the PRF Portal for one of the entity's American Rescue Plan ("ARP") rural distributions. Cause of Condition: The entity that did not report on the Period 4 ARP rural distribution as they thought it was being included in the reporting for the general distribution payment which was reported at the parent. Potential Effects of Condition: For the Period 4 ARP rural distribution, received on November 23, 2021 in the amount of $743,753, the Corporation has not complied with the terms and conditions of the PRF as management did not report the usage of the funds in the PRF Portal for the Period 4 payment. The Period 4 reporting period has closed and management is currently working with the Health Resources and Services Administration ("HRSA") to correct the issue. The $743,753 are considered questioned costs. Recommendation: We recommend that management implement controls to ensure all information is submitted in the PRF Portal by the specified due date. It is our understanding that management has contacted HRSA and is currently working with them to correct the issue and report on the usage of the Period 4 ARP rural distribution. Views of Responsible Officials: Management's response is reported in the "Corrective Action Plan" at the end of the report.
We will implement internal control processes to ensure all information is submitted in the PRF Portal by the specified due date.
During our testing, we noted for two of the Period 4 PRF reported in the PRF Portal, the COVID expenses did not agree to supporting accounting records or were duplicative of previous reporting periods. Cause of Condition: Supporting detail that agreed to the expenses reported in the PRF Portal could not be provided and certain expenses were also reported in previous periods. For these two Period 4 Portal submissions, there are lost revenues to support the usage of the PRF. Potential Effects of Condition: The entity did not complete the PRF Portal submission in accordance with guidance provided by HRSA. As a result, the data included in the PRF Portal submission is not correct. Recommendation: We recommend that management implement controls to ensure all information included in the PRF Portal is supported by and agrees to underlying accounting records and in accordance with the terms and conditions of the PRF. Views of Responsible Officials: Management's response is reported in the "Corrective Action Plan" at the end of the report.
Show full finding ▾Hide full finding ▴Criteria: Management is responsible for the requirements of laws, regulations, contracts, and grants applicable to its federal programs. This requires management to ensure amounts reported in the HHS PRF Portal agree to underlying accounting records. Condition: During our testing, we noted for two of the Period 4 PRF reported in the PRF Portal, the COVID expenses did not agree to supporting accounting records or were duplicative of previous reporting periods. Cause of Condition: Supporting detail that agreed to the expenses reported in the PRF Portal could not be provided and certain expenses were also reported in previous periods. For these two Period 4 Portal submissions, there are lost revenues to support the usage of the PRF. Potential Effects of Condition: The entity did not complete the PRF Portal submission in accordance with guidance provided by HRSA. As a result, the data included in the PRF Portal submission is not correct. Recommendation: We recommend that management implement controls to ensure all information included in the PRF Portal is supported by and agrees to underlying accounting records and in accordance with the terms and conditions of the PRF. Views of Responsible Officials: Management's response is reported in the "Corrective Action Plan" at the end of the report.
We will implement internal controls to ensure all information included in the PRF Portal is supported by and agrees to underlying accounting records and in accordance with the terms and conditions of the PRF.
FAC accepted this audit on December 28, 2022 — management decision was due June 28, 2023.
FAC accepted this audit on December 19, 2021 — management decision was due June 19, 2022.
FAC accepted this audit on January 4, 2021 — management decision was due July 4, 2021.
FAC accepted this audit on November 19, 2019 — management decision was due May 19, 2020.
FAC accepted this audit on December 27, 2018 — management decision was due June 27, 2019.
FAC accepted this audit on December 26, 2017 — management decision was due June 26, 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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