EIN: 201304472
UEI: TJQ8LN43RFH5
Audit also covers EIN: 341127097 · unlinked EINs have no separate FAC filing
Audited by: CLIFTONLARSONALLEN
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 March 7, 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 September 7, 2023 (1087 days ago).
What is a management decision? →2022-001 Allowable Costs Federal Agency: U.S. Department of Health and Human Services Federal Program Title: Provider Relief Fund AL Number: 93.498 Award Period: July 1, 2020 ? December 31, 2020 (Period 2) and January 1, 2021 ? June 30, 2021 (Period 3) Type of Finding: Material Weakness in Internal Control over Compliance and Other Matters Criteria or specific requirement: Costs applied to the report must be in compliance with certain provisions of laws, regulations, contracts, and grant agreements. Condition and Context: UTPCF?s Provider Relief Fund filings with the Health Resource and Service Administration (HRSA) contained misstatements of expenses for period 3. Cause: UTPCF inadvertently included the same expenses twice, once in Period 1 and once in Period 3. Effect: The expense amount reported to HRSA for Reporting Period 3 was misstated. The misstatements had no impact on the amount of Provider Relief Funds that UTPCF was allowed to retain since UTPCF had an excess of lost revenues over the amount of Provider Relief Funds received. Questioned Costs: $492,698 Repeat finding: No Recommendation: We recommend that UTPCF ensure that future filings with HRSA accurately report expenses. Management?s Response: Management agrees with the finding and has taken steps to ensure the accuracy of expenses in its future filings. However, it is noted there was sufficient lost revenue to support the PRF distributions received.
Show full finding ▾Hide full finding ▴2022-001 Allowable Costs Federal Agency: U.S. Department of Health and Human Services Federal Program Title: Provider Relief Fund AL Number: 93.498 Award Period: July 1, 2020 ? December 31, 2020 (Period 2) and January 1, 2021 ? June 30, 2021 (Period 3) Type of Finding: Material Weakness in Internal Control over Compliance and Other Matters Criteria or specific requirement: Costs applied to the report must be in compliance with certain provisions of laws, regulations, contracts, and grant agreements. Condition and Context: UTPCF?s Provider Relief Fund filings with the Health Resource and Service Administration (HRSA) contained misstatements of expenses for period 3. Cause: UTPCF inadvertently included the same expenses twice, once in Period 1 and once in Period 3. Effect: The expense amount reported to HRSA for Reporting Period 3 was misstated. The misstatements had no impact on the amount of Provider Relief Funds that UTPCF was allowed to retain since UTPCF had an excess of lost revenues over the amount of Provider Relief Funds received. Questioned Costs: $492,698 Repeat finding: No Recommendation: We recommend that UTPCF ensure that future filings with HRSA accurately report expenses. Management?s Response: Management agrees with the finding and has taken steps to ensure the accuracy of expenses in its future filings. However, it is noted there was sufficient lost revenue to support the PRF distributions received.
2022-001 Provider Relief Fund ? Assistance Listing No. 93.498 Recommendation: We recommend that UTPCF ensure that future fillings with HRSA accurately report expenses. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The error in reporting was due to an oversight when entering information in the portal. Management will ensure corrections are made in the future, and that any future reporting has additional scrutiny of the information entered before submission. Additionally, management will put a process into place to have a second review of all filings before submission. However, it is noted that there was sufficient lost revenue to support the PRF distributions received. Name(s) of the contact person(s) responsible for corrective action: John Huber, CFO Planned completion date for corrective action plan: We look to HRSA for guidance on how to correct the Period 3 report or will correct the error in a future reporting period.
2022-002 Reporting Federal Agency: U.S. Department of Health and Human Services Federal Program Title: Provider Relief Fund AL Number: 93.498 Award Period: July 1, 2020 ? December 31, 2020 (Period 2) and January 1, 2021 ? June 30, 2021 (Period 3) Type of Finding: Material Weakness in Internal Control over Compliance and Other Matters Criteria or specific requirement: Lost revenues can be claimed against the Provider Relief Fund during the reporting period. Condition and Context: During our testing we noted the Provider Relief Fund report was incorrectly completed and an additional $6,511,669 of lost revenue was reported. Cause: Clerical error in completion of the lost revenue reporting table in the Provider Relief Fund Period 3 report. Effect: Potential to overclaim lost revenue against the Provider Relief Fund. Questioned Costs: None identified. Repeat finding: No Recommendation: We recommend that UTPCF review the Provider Relief Fund reporting guidelines to make sure the amounts claimed are in line with the guidelines. We also recommend a review take place to make sure all amounts claimed are correctly calculated. Management?s Response: Management agrees with the finding and has taken steps to ensure the accuracy of lost revenue reported in future filings. However, it is noted there was sufficient lost revenue to support the PRF distributions received.
Show full finding ▾Hide full finding ▴2022-002 Reporting Federal Agency: U.S. Department of Health and Human Services Federal Program Title: Provider Relief Fund AL Number: 93.498 Award Period: July 1, 2020 ? December 31, 2020 (Period 2) and January 1, 2021 ? June 30, 2021 (Period 3) Type of Finding: Material Weakness in Internal Control over Compliance and Other Matters Criteria or specific requirement: Lost revenues can be claimed against the Provider Relief Fund during the reporting period. Condition and Context: During our testing we noted the Provider Relief Fund report was incorrectly completed and an additional $6,511,669 of lost revenue was reported. Cause: Clerical error in completion of the lost revenue reporting table in the Provider Relief Fund Period 3 report. Effect: Potential to overclaim lost revenue against the Provider Relief Fund. Questioned Costs: None identified. Repeat finding: No Recommendation: We recommend that UTPCF review the Provider Relief Fund reporting guidelines to make sure the amounts claimed are in line with the guidelines. We also recommend a review take place to make sure all amounts claimed are correctly calculated. Management?s Response: Management agrees with the finding and has taken steps to ensure the accuracy of lost revenue reported in future filings. However, it is noted there was sufficient lost revenue to support the PRF distributions received.
2022-002 Provider Relief Fund ? Assistance Listing No. 93.498 Recommendation: We recommend that UTPCF review the Provider Relief Fund reporting guidelines to make sure the amounts claimed are in line with the guidelines. We also recommend a review take place to make sure all amounts claimed are correctly calculated. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The error in reporting was due to an oversight when entering information in the portal. Management will ensure corrections are made in the future, and that any future reporting has additional scrutiny of the information entered before submission. Additionally, management will put a process into place to have a second review of all filings before submission. However, it is noted that there was sufficient lost revenue to support the PRF distributions received. Name(s) of the contact person(s) responsible for corrective action: John Huber, CFO Planned completion date for corrective action plan: We look to HRSA for guidance on how to correct the Period 3 report or will correct the error in future reporting periods.
FAC accepted this audit on September 25, 2022 — management decision was due March 25, 2023.
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