EIN: 232093566
UEI: GSA_MIGRATION
Single Audit filed under EIN: 522000359
That audit also covers 4 related EINs: 520575305, 521773885, 541691952, 541691953 · unlinked EINs have no separate FAC filing
Audited by: RSM US LLP
Oversight agency: 14 [Department of Housing and Urban Development]
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Data as of September 7, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on December 20, 2020. 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 June 20, 2021 (1906 days ago).
What is a management decision? →Finding No. 2020 ? 001 Medical Assistance Program Revenue Significant Deficiency and Noncompliance Criteria: Revenue recognized under generally accepted accounting principles in the United States of America must meet the following criteria: (1) persuasive evidence of an arrangement exists, (2) delivery has occurred or services have been rendered, (3) the seller?s price to the buyer is fixed or determinable and (4) collectability is reasonably assured. Condition and context: During our testing of Medical Assistance Program revenue, we identified revenue billed at improper rates in the sample of items that were tested. Cause: Due to turnover in the accounting department, the Organization did not identify the revenue billed for in error and preventative controls were not operating effectively for the two errors identified. Effect: We identified $5,468 of overbilled revenue, which was the result of two clients who were billed at rates higher than the level of service that was provided. These actual errors also resulted in a projected overstatement of revenue of $47,843 when statistically projected to the entire Medical Assistance Program revenue population. The total misstatement, which includes both factual and projected misstatements, results in a potential overstatement of revenue of $53,311. Questioned costs: $53,311 ($5,468 actual, $47,843 projected) Recommendation: We recommend that management review policies and procedures over the recording of Medical Assistance Program revenue to ensure effective controls are in place to prevent billing errors. Views of responsible officials and planned corrective actions: See management?s response.
Show full finding ▾Hide full finding ▴Finding No. 2020 ? 001 Medical Assistance Program Revenue Significant Deficiency and Noncompliance Criteria: Revenue recognized under generally accepted accounting principles in the United States of America must meet the following criteria: (1) persuasive evidence of an arrangement exists, (2) delivery has occurred or services have been rendered, (3) the seller?s price to the buyer is fixed or determinable and (4) collectability is reasonably assured. Condition and context: During our testing of Medical Assistance Program revenue, we identified revenue billed at improper rates in the sample of items that were tested. Cause: Due to turnover in the accounting department, the Organization did not identify the revenue billed for in error and preventative controls were not operating effectively for the two errors identified. Effect: We identified $5,468 of overbilled revenue, which was the result of two clients who were billed at rates higher than the level of service that was provided. These actual errors also resulted in a projected overstatement of revenue of $47,843 when statistically projected to the entire Medical Assistance Program revenue population. The total misstatement, which includes both factual and projected misstatements, results in a potential overstatement of revenue of $53,311. Questioned costs: $53,311 ($5,468 actual, $47,843 projected) Recommendation: We recommend that management review policies and procedures over the recording of Medical Assistance Program revenue to ensure effective controls are in place to prevent billing errors. Views of responsible officials and planned corrective actions: See management?s response.
Finding No. 2020-001 - Medical Assistance Program Revenue - Significant Deficiency and Noncompliance - Views of responsible officials and planned corrective actions: Holcomb recognizes that the audit team identified two revenue transactions in their sampling relating to our Intellectual and Developmental Disabilities (IDD) programs that resulted in billing for services at a higher level than the actual services rendered. Our billing process during FY20 had an AR Specialist preparing a billing spreadsheet based on manual attendance records received from operations indicating the level of service to be billed by client. Prior to billing, the billing spreadsheet was reviewed by another staff member. Once approved, the billing data was keyed and submitted to the PA Promise system. To prevent this from occurring in the future, we have instituted a policy whereby all billings now require two separate approvals before being entered into the PA Promise System. In addition, the Chimes Corporate Compliance Department will be doing random, periodic audits of the billing process. Lastly, during FY21, Holcomb will begin using Therap for all IDD billings. Anticipated completion date - February 1, 2021. Contact person responsible - Bruce Sixx, Finance Director
FAC accepted this audit on January 13, 2020 — management decision was due July 13, 2020.
FAC accepted this audit on January 23, 2019 — management decision was due July 23, 2019.
FAC accepted this audit on February 1, 2018 — management decision was due August 1, 2018.
FAC accepted this audit on February 21, 2017 — management decision was due August 21, 2017.
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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