EIN: 232825881
UEI: LJACYN6HKY48
231352156, 232790607, 232825878, 232826045, 236296135, 454540585, 464556027, 753084023, 831002191 · unlinked EINs have no separate FAC filing
Audited by: Deloitte & Touche LLP
Oversight agency: 93 [Department of Health and Human Services]
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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 March 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 September 30, 2026 (22 days from today).
What is a management decision? →FAC accepted this audit on March 26, 2025 — management decision was due September 26, 2025.
FAC accepted this audit on March 26, 2024 — management decision was due September 26, 2024.
FAC accepted this audit on March 24, 2023 — management decision was due September 24, 2023.
Temple University Health System (TUHS) received funding from the U.S Department of the Treasury, passed-through from the Pennsylvania Commission on Crime and Delinquency (PCCD) for the CRV Program. TUHS was required to submit quarterly CRV Program Reports to the PCCD. All Program Reports were submitted. However, we noted that two (2) reports were submitted after the due dates prescribed by PCCD. Cause: TUHS did not ensure that reports were submitted by the required due dates. Effect: The funding agency could reject the report and terminate the reimbursement request. Questioned costs: None. Recommendation: We recommend that the Health System submit the required reports time frame prescribed by the pass-through entity. Views of responsible officials and planned corrective actions: Management acknowledges the finding and notes that two (2) of the CRV Program Reports were not submitted timely. Going forward, the program?s manager will submit the reports according to the time frame prescribed. Also, see ?Corrective Action Plan?
Show full finding ▾Hide full finding ▴TEMPLE UNIVERSITY HEALTH SYSTEM SCHEDULE OF FINDINGS AND QUESTIONED COSTS FOR FEDERAL AWARDS FOR THE YEAR ENDED JUNE 30, 2022 Reference Number: 2022-001 Prior Year Finding: No Federal Agency: U.S. Department of the Treasury Pass-through Agency: Pennsylvania Commission on Crime and Delinquency Federal Program: Coronavirus State and Local Fiscal Recovery Funds/Comprehensive Response to Violence ALN Number: 21.027 Compliance Requirement: Reporting Type of Finding: Deficiency, Noncompliance Criteria or specific requirement: The Comprehensive Response to Violence (CRV) Program Reports are due within twenty (20) days after each quarterly reporting period. Condition: Temple University Health System (TUHS) received funding from the U.S Department of the Treasury, passed-through from the Pennsylvania Commission on Crime and Delinquency (PCCD) for the CRV Program. TUHS was required to submit quarterly CRV Program Reports to the PCCD. All Program Reports were submitted. However, we noted that two (2) reports were submitted after the due dates prescribed by PCCD. Cause: TUHS did not ensure that reports were submitted by the required due dates. Effect: The funding agency could reject the report and terminate the reimbursement request. Questioned costs: None. Recommendation: We recommend that the Health System submit the required reports time frame prescribed by the pass-through entity. Views of responsible officials and planned corrective actions: Management acknowledges the finding and notes that two (2) of the CRV Program Reports were not submitted timely. Going forward, the program?s manager will submit the reports according to the time frame prescribed. Also, see ?Corrective Action Plan?
Finding Number 2022-001 Reporting - Deficiency Agency Name U.S. Department of Health and Human Services (American Rescue Plan Act) (ARPA) Pass-through Pennsylvania Commission on Crime and Delinquency Program ALN 21.027 - Coronavirus State and Local Fiscal Recovery Fund Criteria The Comprehensive Response to Violence (CRV) Program Reports are due within twenty (20) days after each quarterly reporting period. Condition/Context Temple University Health System (TUHS) received ARPA funding from the U.S Department of Health and Human Services, passed-through from the Pennsylvania Commission on Crime and Delinquency (PCCD) for the CRV Program. TUHS was required to submit quarterly CRV Program Reports to the PCCD. All Program Reports were submitted. However, we noted that two (2) reports were submitted after the due dates prescribed by PCCD. Questioned Costs None. Recommendation We recommend TUHS submit the required reports within the time frame prescribed. Corrective Action Plan Management acknowledges the finding and notes that two (2) of the CRV Program Reports were not submitted timely. Going forward, the program?s manager will submit the reports according to the time frame prescribed. Action Date June 30, 2023 Final Implementation June 30, 2023 Name And Phone Number Of Person Responsible For Implementation Scott Charles, Trauma Outreach Manager (215)868-4658
FAC accepted this audit on September 22, 2022 — management decision was due March 22, 2023.
FINDING # 2021-001 ELIGIBILITY ? DEFICIENCY HRSA COVID-19 UNINSURED PROGRAM (ALN # 93.461) FEDERAL AGENCY: U.S. DEPARTMENT OF HEALTH AND HUMAN SERVICES (HEALTH RESOURCES AND SERVICES ADMINISTRATION) (HRSA) 1. CRITERIA Eligibility for Individuals ? As per the Compliance Supplement, services must be for individuals, who at the time the services were provided, were uninsured as described in the HRSA terms and conditions. 2. CONDITION/PERSPECTIVE Temple University Health System (TUHS) received HRSA COVID-19 funding from the U.S. Department of Health and Human Services. TUHS completed an insurance coverage check for each eligible patient before billing HRSA and should have documented all results. Of the sixty (60) cases selected for our review, TUHS was unable to provide documentation of the insurance check for four (4) patients. TUHS did subsequently obtain documentation during our audit that shows the patients were uninsured. 3. CAUSE TUHS did not ensure that all documentation regarding eligible patients? insurance coverage was maintained as required by the federal agency. 4. EFFECT HRSA could retract payments for these four patients due to insufficient documentation. 5. REPEAT FINDING No 6. RECOMMENDATION We recommend TUHS ensure that all documentation regarding eligible patients? insurance coverage is maintained as required by the federal agency. 7. QUESTIONED COSTS None. 8. VIEWS OF RESPONSIBLE OFFICIAL Management acknowledges the finding and notes that insurance coverage checks were performed but not documented for certain patients who received outpatient COVID-19 testing. Going forward, the revenue cycle team will ensure that the results of insurance coverage checks are documented for all federal programs for which such documentation is required. Also, see ?Corrective Action Plan?.
Show full finding ▾Hide full finding ▴FINDING # 2021-001 ELIGIBILITY ? DEFICIENCY HRSA COVID-19 UNINSURED PROGRAM (ALN # 93.461) FEDERAL AGENCY: U.S. DEPARTMENT OF HEALTH AND HUMAN SERVICES (HEALTH RESOURCES AND SERVICES ADMINISTRATION) (HRSA) 1. CRITERIA Eligibility for Individuals ? As per the Compliance Supplement, services must be for individuals, who at the time the services were provided, were uninsured as described in the HRSA terms and conditions. 2. CONDITION/PERSPECTIVE Temple University Health System (TUHS) received HRSA COVID-19 funding from the U.S. Department of Health and Human Services. TUHS completed an insurance coverage check for each eligible patient before billing HRSA and should have documented all results. Of the sixty (60) cases selected for our review, TUHS was unable to provide documentation of the insurance check for four (4) patients. TUHS did subsequently obtain documentation during our audit that shows the patients were uninsured. 3. CAUSE TUHS did not ensure that all documentation regarding eligible patients? insurance coverage was maintained as required by the federal agency. 4. EFFECT HRSA could retract payments for these four patients due to insufficient documentation. 5. REPEAT FINDING No 6. RECOMMENDATION We recommend TUHS ensure that all documentation regarding eligible patients? insurance coverage is maintained as required by the federal agency. 7. QUESTIONED COSTS None. 8. VIEWS OF RESPONSIBLE OFFICIAL Management acknowledges the finding and notes that insurance coverage checks were performed but not documented for certain patients who received outpatient COVID-19 testing. Going forward, the revenue cycle team will ensure that the results of insurance coverage checks are documented for all federal programs for which such documentation is required. Also, see ?Corrective Action Plan?.
CORRECTIVE ACTION PLAN FOR THE YEAR ENDED JUNE 30, 2021 Finding Number 2021-001 Eligibility - Deficiency Agency Name U.S. Department of Health and Human Services (Health Resources and Services Administration) (HRSA) Program ALN 93.461 ? HRSA COVID-19 Uninsured Program Criteria Eligibility for Individuals ? As per the Compliance Supplement, services must be for individuals, who at the time the services were provided, were uninsured as described in the HRSA terms and conditions. Condition/Context Temple University Health System (TUHS) received HRSA COVID-19 funding from the U.S. Department of Health and Human Services. TUHS completed an insurance coverage check for each eligible patient before billing HRSA and should have documented all results. Of the sixty (60) cases selected for our review, TUHS was unable to provide documentation of the insurance check for four (4) patients. TUHS did subsequently obtain documentation during our audit that shows the patients were uninsured. Questioned Costs None. Recommendation We recommend TUHS ensure that all documentation regarding eligible patients? insurance coverage is maintained as required by the federal agency. Corrective Action Plan Management acknowledges the finding and notes that insurance coverage checks were performed but not documented for certain patients who received outpatient COVID-19 testing. Going forward, the revenue cycle team will ensure that the results of insurance coverage checks are documented for all federal programs for which such documentation is required. Action Date June 30, 2023 Final Implementation June 30, 2023 Name And Phone Number Of Person Responsible For Implementation Anita Colon, VP Revenue Cycle Operations (215)707-3727
FAC accepted this audit on August 12, 2021 — management decision was due February 12, 2022.
FAC accepted this audit on March 26, 2020 — management decision was due September 26, 2020.
1. CRITERIA Temple University Health System is required to follow Uniform Grant Guidance 2 CFR sections 200.318, 200.319, and 200.320; 48 CFR part 44; and 48 CFR sections 52.244-2 and 52.244-5. Per Uniform Grant Guidance 2 CFR section 200.318, an entity must follow its own documented procurement procedures which reflect applicable laws and regulations. Per the Health System?s Competitive Bidding Policy (TUHS FIN 117), if the aggregate fiscal year spending for a procurement contract is equal to or greater than $25,000, the Health System must obtain and review a minimum of three competitive bids. When a vendor is engaged for multiple contracts and it is anticipated that the total fiscal year spending will be equal to or greater than $25,000, the Health System must also obtain and review a minimum of three competitive bids. Per Uniform Grant Guidance 2 CFR section 200.320, procurement by noncompetitive proposals is procurement through solicitation of a proposal from only one source and may be used only when one or more of the following circumstances apply: (1) The item is available only from a single source; (2) The public exigency or emergency for the requirement will not permit a delay resulting from competitive solicitation; (3) The Federal awarding agency or pass-through entity expressly authorizes noncompetitive proposals in response to a written request from the non-Federal entity; or (4) After solicitation of a number of sources, competition is determined inadequate. 2. CONDITION/ PERSPECTIVE ? We selected fifteen procurement files for our review and we noted four of the selected vendors were not supported by an agreement or contract. ? We selected fifteen procurement files for our review of vendors with aggregate fiscal year spending of more than $25,000. For twelve of the vendors, there was no evidence that competitive bidding occurred. Six of these vendor purchases were specialized items and were considered procurement by noncompetitive proposals, although sole source determinations were not documented at the time of procurement. The remaining six vendor purchases were not specialized items and therefore, the Health System should have obtained and reviewed a minimum of three competitive bids for the related vendor contracts. 3. CAUSE The Health System did not follow its documented procurement procedures as stated in TUHS FIN 117 pertaining to competitive bids and Uniform Grant Guidance 2 CFR sections 200.318, 200.319, and 200.320; 48 CFR part 44; and 48 CFR sections 52.244-2 and 52.244-5. 4. EFFECT Failure to document competitive bids could prevent the Health System from receiving fair and competitive pricing on its purchases. 5. REPEAT FINDING Yes TEMPLE UNIVERSITY HEALTH SYSTEM FINDING NUMBER - 2019-001(Continued) RESEARCH AND DEVELOPMENT CLUSTER ? CFDA 93.351; 93.393; 93.396; 93.397; 93.847; AND 12.420 PROCUREMENT ? SIGNIFICANT DEFICIENCY FEDERAL AGENCY: NATIONAL INSTITUTE OF HEALTH AND DEPARTMENT OF DEFENSE 6. RECOMMENDATION We recommend the Health System ensure compliance with its procurement procedures as stated in TUHS FIN 117 and Uniform Grant Guidance 2 CFR sections 200.318, 200.319, and 200.320; 48 CFR part 44; and 48 CFR sections 52.244-2 and 52.244-5. 7. QUESTIONED COSTS Cannot be determined. 8. VIEWS OF RESPONSIBLE OFFICIAL Management acknowledges the finding above and notes that only $1,726,000 of the Health System?s total expenditures of federal awards for fiscal year 2019 related to procurement. Additionally, only 6.6% of the vendors that fall under TUHS FIN 117 had spending equal to or greater than $25,000. Management has revised TUHS FIN 117 to be in greater alignment with federal regulations. Management has also put additional controls in place to ensure that TUHS FIN 117 is followed, that compliance is monitored, and that all required documentation is maintained.
Show full finding ▾Hide full finding ▴1. CRITERIA Temple University Health System is required to follow Uniform Grant Guidance 2 CFR sections 200.318, 200.319, and 200.320; 48 CFR part 44; and 48 CFR sections 52.244-2 and 52.244-5. Per Uniform Grant Guidance 2 CFR section 200.318, an entity must follow its own documented procurement procedures which reflect applicable laws and regulations. Per the Health System?s Competitive Bidding Policy (TUHS FIN 117), if the aggregate fiscal year spending for a procurement contract is equal to or greater than $25,000, the Health System must obtain and review a minimum of three competitive bids. When a vendor is engaged for multiple contracts and it is anticipated that the total fiscal year spending will be equal to or greater than $25,000, the Health System must also obtain and review a minimum of three competitive bids. Per Uniform Grant Guidance 2 CFR section 200.320, procurement by noncompetitive proposals is procurement through solicitation of a proposal from only one source and may be used only when one or more of the following circumstances apply: (1) The item is available only from a single source; (2) The public exigency or emergency for the requirement will not permit a delay resulting from competitive solicitation; (3) The Federal awarding agency or pass-through entity expressly authorizes noncompetitive proposals in response to a written request from the non-Federal entity; or (4) After solicitation of a number of sources, competition is determined inadequate. 2. CONDITION/ PERSPECTIVE ? We selected fifteen procurement files for our review and we noted four of the selected vendors were not supported by an agreement or contract. ? We selected fifteen procurement files for our review of vendors with aggregate fiscal year spending of more than $25,000. For twelve of the vendors, there was no evidence that competitive bidding occurred. Six of these vendor purchases were specialized items and were considered procurement by noncompetitive proposals, although sole source determinations were not documented at the time of procurement. The remaining six vendor purchases were not specialized items and therefore, the Health System should have obtained and reviewed a minimum of three competitive bids for the related vendor contracts. 3. CAUSE The Health System did not follow its documented procurement procedures as stated in TUHS FIN 117 pertaining to competitive bids and Uniform Grant Guidance 2 CFR sections 200.318, 200.319, and 200.320; 48 CFR part 44; and 48 CFR sections 52.244-2 and 52.244-5. 4. EFFECT Failure to document competitive bids could prevent the Health System from receiving fair and competitive pricing on its purchases. 5. REPEAT FINDING Yes TEMPLE UNIVERSITY HEALTH SYSTEM FINDING NUMBER - 2019-001(Continued) RESEARCH AND DEVELOPMENT CLUSTER ? CFDA 93.351; 93.393; 93.396; 93.397; 93.847; AND 12.420 PROCUREMENT ? SIGNIFICANT DEFICIENCY FEDERAL AGENCY: NATIONAL INSTITUTE OF HEALTH AND DEPARTMENT OF DEFENSE 6. RECOMMENDATION We recommend the Health System ensure compliance with its procurement procedures as stated in TUHS FIN 117 and Uniform Grant Guidance 2 CFR sections 200.318, 200.319, and 200.320; 48 CFR part 44; and 48 CFR sections 52.244-2 and 52.244-5. 7. QUESTIONED COSTS Cannot be determined. 8. VIEWS OF RESPONSIBLE OFFICIAL Management acknowledges the finding above and notes that only $1,726,000 of the Health System?s total expenditures of federal awards for fiscal year 2019 related to procurement. Additionally, only 6.6% of the vendors that fall under TUHS FIN 117 had spending equal to or greater than $25,000. Management has revised TUHS FIN 117 to be in greater alignment with federal regulations. Management has also put additional controls in place to ensure that TUHS FIN 117 is followed, that compliance is monitored, and that all required documentation is maintained.
Finding Number 2019-001 Procurement Program Research and Development Cluster: CFDA 93.351, 93.393, 93.396, 93.397, 93.847, and 12.420 Finding We selected fifteen procurement files for our review and we noted four of the selected vendors were not supported by an agreement or contract.We selected fifteen procurement files for our review of vendors with aggregate fiscal year spending of more than $25,000. For twelve of the vendors, there was no evidence that competitive bidding occurred. Six of these vendor purchases were specialized items and were considered procurement by noncompetitive proposals, although sole source determinations were not documented at the time of procurement. The remaining six vendor purchases were not specialized items and therefore, the Health System should have obtained and reviewed a minimum of three competitive bids for the related vendor contracts. Questioned Costs Cannot be determined. Recommendation We recommend the Health System ensure compliance with its procurement procedures as stated in TUHS FIN 117 and Uniform Grant Guidance 2 CFR sections 200.318, 200.319, and 200.320; 48 CFR part 44; and 48 CFR sections 52.244-2 and 52.244-5. Corrective Action Plan Management acknowledges the finding above and notes that only $1,726,000 of the Health System?s total expenditures of federal awards for fiscal year 2019 related to procurement. Additionally, only 6.6% of the vendors that fall under TUHS FIN 117 had spending equal to or greater than $25,000. Management has revised TUHS FIN 117 to be in greater alignment with federal regulations. Management has also put additional controls in place to ensure that TUHS FIN 117 is followed, that compliance is monitored, and that all required documentation is maintained. Action Date June 30, 2020 Final Implementation June 30, 2020 Name And Phone Number Of Person Responsible For Implementation Abhinav Rastogi, Senior Vice President of Professional Services (215)707-4299 Michael DiFranco, Controller (215)707-6686
2018-001
FAC accepted this audit on March 28, 2019 — management decision was due September 28, 2019.
GSA_MIGRATION
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GSA_MIGRATION
FAC accepted this audit on March 29, 2018 — management decision was due September 29, 2018.
FAC accepted this audit on March 7, 2017 — management decision was due September 7, 2017.
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