EIN: 205138278
UEI: GS9UV1B8GAJ3
204386767, 237042932, 250969458, 250974311, 251475192, 251818793, 270209886, 371869372, 421704067, 473951584, 611682165, 812448411 · unlinked EINs have no separate FAC filing
Audited by: Baker Tilly US, LLP
Oversight agency: 93 [Department of Health and Human Services]
View federal awards & risk assessment →
Data as of August 31, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on April 2, 2024. 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 October 2, 2024 (699 days ago).
What is a management decision? →FAC accepted this audit on September 17, 2023 — management decision was due March 17, 2024.
FAC accepted this audit on April 3, 2023 — management decision was due October 3, 2023.
Finding 2021-001: Significant Deficiency in Internal Control Over Compliance - Reporting Federal Program: COVID-19 - Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Assistance Listing Number: 93.498 Federal Agency: U.S. Department of Health and Human Services Pass-Through Agency: N/A Award Number: N/A Award Year: 2020 Compliance Requirement: Reporting Questioned Costs: Not determinable Criteria: Non-federal entities in receipt of federal funds must comply with the requirements of 2 CFR 200.303(a), which require an entity to establish and maintain effective internal control over the federal award to ensure compliance with federal statutes, regulations, and the terms and conditions of the federal award. Recipients of Provider Relief Funds (PRF) payments must also comply with the reporting requirements described in the PRF terms and conditions and specified in instructions issued by the U.S. Department of Health and Human Services (HRSA). Condition and Context: The Organization did not complete the PRF reporting in accordance with the U.S. Department of Health and Human Services guidance. During the single audit, it was discovered that certain home health and hospice subsidiaries inadvertently misclassified and underreported pandemic costs within the Period 1 PRF Reporting Portal submission. After discovery of the matter, management provided schedules that more accurately reported PRF Period 1 expenditures using a methodology that adhered to PRF terms and conditions. Period 1 lost revenues and revised COVID-19 related expenses exceeded funding received by roughly $2,300,000. Cause: The Organization?s internal controls over reporting compliance were unable to discover the errors contained within internally prepared schedules used as the basis for reporting other PRF expenditures in the Period 1 submission. Effect: The amounts reported to the Health Resources and Services Administration were not in accordance with established U.S. Department of Health and Human Services reporting guidance. Recommendation: We recommend that management implement procedures to ensure that the most recent guidance is reviewed and understood, and that information used in preparation of the reports is reviewed, with errors addressed, prior to reporting. Views of Responsible Officials: Management of the Organization agrees with the finding.
Show full finding ▾Hide full finding ▴Finding 2021-001: Significant Deficiency in Internal Control Over Compliance - Reporting Federal Program: COVID-19 - Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Assistance Listing Number: 93.498 Federal Agency: U.S. Department of Health and Human Services Pass-Through Agency: N/A Award Number: N/A Award Year: 2020 Compliance Requirement: Reporting Questioned Costs: Not determinable Criteria: Non-federal entities in receipt of federal funds must comply with the requirements of 2 CFR 200.303(a), which require an entity to establish and maintain effective internal control over the federal award to ensure compliance with federal statutes, regulations, and the terms and conditions of the federal award. Recipients of Provider Relief Funds (PRF) payments must also comply with the reporting requirements described in the PRF terms and conditions and specified in instructions issued by the U.S. Department of Health and Human Services (HRSA). Condition and Context: The Organization did not complete the PRF reporting in accordance with the U.S. Department of Health and Human Services guidance. During the single audit, it was discovered that certain home health and hospice subsidiaries inadvertently misclassified and underreported pandemic costs within the Period 1 PRF Reporting Portal submission. After discovery of the matter, management provided schedules that more accurately reported PRF Period 1 expenditures using a methodology that adhered to PRF terms and conditions. Period 1 lost revenues and revised COVID-19 related expenses exceeded funding received by roughly $2,300,000. Cause: The Organization?s internal controls over reporting compliance were unable to discover the errors contained within internally prepared schedules used as the basis for reporting other PRF expenditures in the Period 1 submission. Effect: The amounts reported to the Health Resources and Services Administration were not in accordance with established U.S. Department of Health and Human Services reporting guidance. Recommendation: We recommend that management implement procedures to ensure that the most recent guidance is reviewed and understood, and that information used in preparation of the reports is reviewed, with errors addressed, prior to reporting. Views of Responsible Officials: Management of the Organization agrees with the finding.
CORRECTIVE ACTION PLAN YEAR ENDED JUNE 30, 2021 2021-01: Significant Deficiency in Internal Control Over Compliance - Reporting Finding: The Organization did not complete the Provider Relief Fund (PRF) reporting in accordance with the U.S. Department of Health and Human Services guidance. During the single audit, it was discovered that certain home health and hospice subsidiaries inadvertently misclassified and underreported pandemic costs within the period 1 PRF portal reporting submission. After discovery of the matter, Management provided schedules that more accurately reported PRF period 1 expenditures using a methodology that adhered to PRF terms and conditions. Period 1 lost revenues and revised COVID-19 related expenses exceeded funding received by roughly $2,300,000. Corrective Actions Taken or Planned: Management has reviewed the updated PRF terms and conditions specifically those related to reporting of COVID-19 related expenditures to the award and has also reviewed the user guide/tools found on the PRF portal website. The corrective actions described in Management?s fiscal year 2021 finding response were put in place through the first half of fiscal year 2022 and have subsequently resolved the finding. The schedules used by home health and hospice subsidiaries to track COVID-19 related expenditures have been revised by the CFO of Concordia Community Support Services and now accurately report and classify expenditures reported in the PRF portal. Before COVID-19 related expenditures reported by Concordia in the PRF portal, the CFO of Concordia Community Support Services reviews the internal schedules used to track those expenditures to mitigate the risk of inaccurate reporting.
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.
Browse other Single Audit organizations in Pennsylvania →
Track your findings and corrective action plans across audit cycles.
Start tracking findings →Monitor subrecipient audit findings and filing records.
Start monitoring →© 2026 Single Audit Intelligence. All data is public domain.
