EIN: 240795411
UEI: LB1YBEHWC3G3
Audit also covers 2 related EINs: 232809429, 841973047 · unlinked EINs have no separate FAC filing
Audited by: Baker Tilly US, LLP
Oversight agency: 93 [Department of Health and Human Services]
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Data as of September 2, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 21, 2024. 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 21, 2024 (712 days ago).
What is a management decision? →FAC accepted this audit on March 26, 2023 — management decision was due September 26, 2023.
FAC accepted this audit on September 27, 2022 — management decision was due March 27, 2023.
Federal Program: Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Program Assistance Listing Number: 93.498 Federal Agency: U.S. Department of Health and Human Services Award Number: N/A Award Year: 2021 Compliance Requirement: Reporting Questioned Costs: Not determinable Criteria: Non-federal entities in receipt of federal funds must comply with the requirements of 2 CFR 200.303(a), which require an entity to establish and maintain effective internal control over the Federal award to ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Recipients of Provider Relief Funds (PRF) payments must also 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. Condition and Context: The Corporation did not complete the PRF reporting in accordance with the U.S. Department of Health and Human Services guidance. The Corporation inadvertently double counted net patient revenue from Evangelical Regional Mobile Medical Services (ERMMS) during the four quarters of 2020 and excluded a post-closing adjustment from the second quarter of 2021 in its reporting of total revenue/net charges from patient care. Such amounts were used in the calculation of lost revenues. The adjustments needed within the PRF report to correct the errors increased year over year lost revenues from $21,906,806 to $23,351,958 on total distributions of PRF funding of $13,064,732. Effect: The amounts reported to Health Resources & Services Administration (HRSA) were not in accordance with established U.S. Department of Health and Human Services reporting guidance. Cause: An oversight by management led to the double counting of ERMMS net patient revenues in the four quarters of 2020 and the exclusion of the post-closing adjustment in the second quarter of 2021. 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 ▴Federal Program: Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Program Assistance Listing Number: 93.498 Federal Agency: U.S. Department of Health and Human Services Award Number: N/A Award Year: 2021 Compliance Requirement: Reporting Questioned Costs: Not determinable Criteria: Non-federal entities in receipt of federal funds must comply with the requirements of 2 CFR 200.303(a), which require an entity to establish and maintain effective internal control over the Federal award to ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Recipients of Provider Relief Funds (PRF) payments must also 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. Condition and Context: The Corporation did not complete the PRF reporting in accordance with the U.S. Department of Health and Human Services guidance. The Corporation inadvertently double counted net patient revenue from Evangelical Regional Mobile Medical Services (ERMMS) during the four quarters of 2020 and excluded a post-closing adjustment from the second quarter of 2021 in its reporting of total revenue/net charges from patient care. Such amounts were used in the calculation of lost revenues. The adjustments needed within the PRF report to correct the errors increased year over year lost revenues from $21,906,806 to $23,351,958 on total distributions of PRF funding of $13,064,732. Effect: The amounts reported to Health Resources & Services Administration (HRSA) were not in accordance with established U.S. Department of Health and Human Services reporting guidance. Cause: An oversight by management led to the double counting of ERMMS net patient revenues in the four quarters of 2020 and the exclusion of the post-closing adjustment in the second quarter of 2021. 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.
Management concurs with the finding and will correct the ERMMS revenue for the four quarters of 2020 and the post-closing adjustment from the second quarter of 2021 through the submission of Reporting Period 3 reports to the PRF Reporting Portal, as recommended by a HRSA telephone representative. The Period 3 report deadline for submission is September 30, 2022, which is the anticipated resolution date of this finding.
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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