EIN: 237297190
UEI: GSA_MIGRATION
Audited by: FORVIS
Oversight agency: 93 [Department of Health and Human Services]
Data as of August 28, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on June 29, 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 December 29, 2022 (1338 days ago).
What is a management decision? →The District is required to prepare and submit period one provider relief fund reporting to the U.S. Department of Health and Human Services. This report is to be prepared using accurate financial information and submitted by the deadline established. Questioned cost: Unknown. Context: The period one provider relief fund report was tested. The District selected option 1 to report lost revenues based on quarterly actuals. A material error in the calculation of the patient service revenue for the quarters reported was identified. This included the use of inaccurate revenue reports that did not agree with accrual basis net patient service revenue, which materially impacted the quarterly lost revenues reported. Effect: Errors were made in reporting lost revenue. Lost revenue was not accurately reported. Cause: The District selected option 1 and did not properly calculate net patient service revenue in their calculation. The District did not report patient care revenue on the accrual basis of accounting. Recommendation: Policies and procedures over federal grant reporting should be modified to ensure reports are prepared using complete and accurate information. Identification as a repeat finding: Not a repeat finding. Views of responsible officials and planned corrective actions: See attached corrective action plan for the District?s response to finding.
Show full finding ▾Hide full finding ▴COVID-19 Provider Relief Fund Federal Assistance Listing Number 93.498 U.S. Department of Health and Human Services Criteria: Reporting (45 CFR 75.342) and Activities Allowed/Unallowed and Allowable Costs/Cost Principles (Pub. L. No. 116-136, 134 Stat. 563 and Pub. L. No. 116-139, 134 Stat. 622 and 623) Condition: The District is required to prepare and submit period one provider relief fund reporting to the U.S. Department of Health and Human Services. This report is to be prepared using accurate financial information and submitted by the deadline established. Questioned cost: Unknown. Context: The period one provider relief fund report was tested. The District selected option 1 to report lost revenues based on quarterly actuals. A material error in the calculation of the patient service revenue for the quarters reported was identified. This included the use of inaccurate revenue reports that did not agree with accrual basis net patient service revenue, which materially impacted the quarterly lost revenues reported. Effect: Errors were made in reporting lost revenue. Lost revenue was not accurately reported. Cause: The District selected option 1 and did not properly calculate net patient service revenue in their calculation. The District did not report patient care revenue on the accrual basis of accounting. Recommendation: Policies and procedures over federal grant reporting should be modified to ensure reports are prepared using complete and accurate information. Identification as a repeat finding: Not a repeat finding. Views of responsible officials and planned corrective actions: See attached corrective action plan for the District?s response to finding.
Corrective Action Plan for Finding 2021-001 We are in receipt of the Findings Required by Government Auditing Standards, regarding the COVID-19 Provider Relief Fund compliance with reporting, activities allowed/unallowed and cost principles. Management agrees with the finding. We will work with HRSA to correct the reporting. We will also work to establish policies over reconciliation of all data utilized in the reporting. The CFO, Blake Fitzgerald, will be responsible to ensure this is accomplished. The corrective action plan will be implemented by September 30, 2022.
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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