EIN: 237379161
UEI: UN87FRY5ZD93
Single Audit filed under EIN: 870269232
202270238, 208846152, 237001007, 260286308, 651202190, 742255936, 810231785, 810231792, 810232124, 810468034, 822778995, 840405260, 840417134, 840425720, 840482695, 840735096, 841103606, 942854057 · unlinked EINs have no separate FAC filing
Audited by: KPMG LLP
Cognizant agency: 14 [Department of Housing and Urban Development]
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Data as of August 31, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on December 20, 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 June 20, 2023 (1170 days ago).
What is a management decision? →FAC accepted this audit on September 29, 2022 — management decision was due March 29, 2023.
FAC accepted this audit on February 17, 2022 — management decision was due August 17, 2022.
FAC accepted this audit on October 5, 2020 — management decision was due April 5, 2021.
On October 1, 2015, SCL Health executed an affiliation agreement with Brighton Community Hospital Association d/b/a/ Platte Valley Medical Center and became the controlling entity of Platte Valley Medical Center. Platte Valley Medical Center is a consolidated entity of SCL Health. Effective June 1, 2017, Platte Valley Medical Center fully integrated with SCL Health?s accounting and financial systems, and most project funds were pooled into SCL Health concentration accounts, thus violating Clause 9(a) and 9(h) of the regulatory agreement. Cause: Platte Valley Medical Center violated Clause 9(a) and 9(h) of the regulatory agreement. Effect or potential effect: A violation of any clause in the regulatory agreement could cause HUD to give written notice to Platte Valley Medical Center and HUD may declare a default under the regulatory agreement. Questioned Costs: None. Context: Effective June 1, 2017, Platte Valley Medical Center?s integration into SCL Health?s accounting and financial systems resulted in most project funds related to the mortgaged property not being segregated from the funds of SCL Health, which is in violation of clauses in the regulatory agreement entered into with HUD under section 242 of the National Housing Act. Identification as a repeat finding: Finding No. 2018-001 Recommendation: Platte Valley Medical Center should continue to work with HUD on steps to take to ensure that violation is corrected to the satisfaction of HUD. Views of the responsible officials and planned corrective actions: Management has been in communication with HUD and executed an amendment to the loan agreement with HUD in May 2020, which will correct this violation.
Show full finding ▾Hide full finding ▴Finding No. 2019-001: Federal program information: U.S. Department of Housing and Urban Development CFDA: 14.128, Mortgage Insurance Hospitals SCL Health location: Platte Valley Medical Center (Brighton, CO) Criteria or specific requirements (including statutory, regulatory, or other citation): Platte Valley Medical Center must comply with all clauses in the regulatory agreement entered into with HUD under section 242 of the National Housing Act. Clause 9(a) of the regulatory agreement states, ?if the Mortgagor has any business or activity other than the project and operation of the mortgaged property, it shall maintain all income and other funds of the project segregated from any other funds of the Mortgagor and segregated from any funds or any other corporation or person. Income and other funds of the project shall be expended only for the purposes of the project and in connection with the mortgaged property.? Clause 9(h) of the regulatory agreement states, ?receipts of the project shall be deposited in the name of the project in a bank, whose deposits are insured. Such funds shall be withdrawn only in accordance with the provisions of this agreement for expenses of the project. Funds of the project shall be immediately deposited in the project bank account and failing to do so is in violation of this agreement such funds shall be deemed to be held in trust.? Condition: On October 1, 2015, SCL Health executed an affiliation agreement with Brighton Community Hospital Association d/b/a/ Platte Valley Medical Center and became the controlling entity of Platte Valley Medical Center. Platte Valley Medical Center is a consolidated entity of SCL Health. Effective June 1, 2017, Platte Valley Medical Center fully integrated with SCL Health?s accounting and financial systems, and most project funds were pooled into SCL Health concentration accounts, thus violating Clause 9(a) and 9(h) of the regulatory agreement. Cause: Platte Valley Medical Center violated Clause 9(a) and 9(h) of the regulatory agreement. Effect or potential effect: A violation of any clause in the regulatory agreement could cause HUD to give written notice to Platte Valley Medical Center and HUD may declare a default under the regulatory agreement. Questioned Costs: None. Context: Effective June 1, 2017, Platte Valley Medical Center?s integration into SCL Health?s accounting and financial systems resulted in most project funds related to the mortgaged property not being segregated from the funds of SCL Health, which is in violation of clauses in the regulatory agreement entered into with HUD under section 242 of the National Housing Act. Identification as a repeat finding: Finding No. 2018-001 Recommendation: Platte Valley Medical Center should continue to work with HUD on steps to take to ensure that violation is corrected to the satisfaction of HUD. Views of the responsible officials and planned corrective actions: Management has been in communication with HUD and executed an amendment to the loan agreement with HUD in May 2020, which will correct this violation.
Corrective Action Plan Finding No. 2019-001 As a result of Platte Valley Medical Center?s (Platte Valley) affiliation and integration with SCL Health, Platte Valley is in violation of certain clauses of the regulatory agreement, primarily relating to pooling cash with SCL Health affiliates. Effective May 15, 2020, management executed an amendment to the regulatory agreement with the U.S. Department of Housing and Urban Development which will remedy this violation.
2018-001
FAC accepted this audit on September 2, 2019 — management decision was due March 2, 2020.
GSA_MIGRATION
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GSA_MIGRATION
2017-001
FAC accepted this audit on September 20, 2018 — management decision was due March 20, 2019.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴FAC accepted this audit on September 28, 2017 — management decision was due March 28, 2018.
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