EIN: 231869182
UEI: GSA_MIGRATION
Data as of August 27, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on September 10, 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 March 10, 2023 (1266 days ago).
What is a management decision? →Finding 2021-001: Material Weakness in Internal Control - Reporting of Expenses and Lost Revenues Program: COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Program Assistance Listing: 93.498 Federal Agency: U.S. Department of Health and Human Services Passed-Through Agency: N/A Award Number: N/A Award Year: 2020 Compliance Requirement: Reporting Criteria: All recipients of Provider Relief Funds (PRF) payments must comply with the reporting requirements described in the PRF terms and conditions and specified in directions issued by the U.S. Department of Health and Human Services (HHS). Condition/Context: The Community did not complete the PRF reporting in accordance with the HHS guidance, as follows: ? The Community duplicated expenses reported within their Period 1 PRF report and the Period 2 PRF report totaling $356,153. ? The Community incorrectly included within their 2021 lost revenue calculation net losses that were not attributable to patient care-related services, as defined within the guidance, totaling $775,239. As a result, year over year lost revenues should be reduced from $5,320,380 to $4,545,141. Questioned Costs: Not determinable. Cause: Management misinterpreted the guidance as to the application of expenses included in the report and exclusion of amounts not attributable patient care-related services based on the guidance in effect as of the dates of the reports. Additionally, there was no secondary review of the information contained within the reports prior to submission. Effect: The amounts reported to Health Resources & Services Administration (HRSA) were not in accordance with established HHS 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.
Show full finding ▾Hide full finding ▴Finding 2021-001: Material Weakness in Internal Control - Reporting of Expenses and Lost Revenues Program: COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Program Assistance Listing: 93.498 Federal Agency: U.S. Department of Health and Human Services Passed-Through Agency: N/A Award Number: N/A Award Year: 2020 Compliance Requirement: Reporting Criteria: All recipients of Provider Relief Funds (PRF) payments must comply with the reporting requirements described in the PRF terms and conditions and specified in directions issued by the U.S. Department of Health and Human Services (HHS). Condition/Context: The Community did not complete the PRF reporting in accordance with the HHS guidance, as follows: ? The Community duplicated expenses reported within their Period 1 PRF report and the Period 2 PRF report totaling $356,153. ? The Community incorrectly included within their 2021 lost revenue calculation net losses that were not attributable to patient care-related services, as defined within the guidance, totaling $775,239. As a result, year over year lost revenues should be reduced from $5,320,380 to $4,545,141. Questioned Costs: Not determinable. Cause: Management misinterpreted the guidance as to the application of expenses included in the report and exclusion of amounts not attributable patient care-related services based on the guidance in effect as of the dates of the reports. Additionally, there was no secondary review of the information contained within the reports prior to submission. Effect: The amounts reported to Health Resources & Services Administration (HRSA) were not in accordance with established HHS 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 and Planned Correction: Prior to any future filings, the Community will review the most recent guidance in an effort to minimize or avoid any misinterpretations. Additionally, the Community will work to incorporate another member of management into the internal control structure to properly implement a review process.
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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