EIN: 240795507
UEI: GSA_MIGRATION
Data as of August 22, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on October 17, 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 April 17, 2023 (1224 days ago).
What is a management decision? →2021-001: Significant Deficiency in Internal Control - Reporting Federal Program: COVID-19 - Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Program Assistance Listing: 93.498 Federal Agency: U.S. Department of Health and Human Services Award Number: N/A Award Year: 2020 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/Context: The Organization did not complete the PRF reporting in accordance with the U.S. Department of Health and Human Services (HHS) guidance. The Organization incorrectly excluded from their lost revenue calculations certain amounts that were attributable to patient care-related services, including explicit price concessions, ancillary healthcare related services, and independent living apartment revenues. The adjustment needed within the PRF report to correct the exclusion of these items increased year over year lost revenues from $2,437,013 to $3,044,084 on total distributions of PRF funding of $906,337. Effect: The amounts reported to Health Resources & Services Administration (HRSA) were not in accordance with established HHS reporting guidance. Cause: Management misinterpreted the guidance established by HRSA as to the definition of amounts to be included in total revenue/net charges from patient care based on the guidance in effect as of the dates of the reports. 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. Additionally, we recommend that management review the procedures for filing their required reporting to ensure all revenue streams related to charges from patient care, as defined by HRSA, are reported as total revenue/net charges from patient care.
Show full finding ▾Hide full finding ▴2021-001: Significant Deficiency in Internal Control - Reporting Federal Program: COVID-19 - Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Program Assistance Listing: 93.498 Federal Agency: U.S. Department of Health and Human Services Award Number: N/A Award Year: 2020 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/Context: The Organization did not complete the PRF reporting in accordance with the U.S. Department of Health and Human Services (HHS) guidance. The Organization incorrectly excluded from their lost revenue calculations certain amounts that were attributable to patient care-related services, including explicit price concessions, ancillary healthcare related services, and independent living apartment revenues. The adjustment needed within the PRF report to correct the exclusion of these items increased year over year lost revenues from $2,437,013 to $3,044,084 on total distributions of PRF funding of $906,337. Effect: The amounts reported to Health Resources & Services Administration (HRSA) were not in accordance with established HHS reporting guidance. Cause: Management misinterpreted the guidance established by HRSA as to the definition of amounts to be included in total revenue/net charges from patient care based on the guidance in effect as of the dates of the reports. 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. Additionally, we recommend that management review the procedures for filing their required reporting to ensure all revenue streams related to charges from patient care, as defined by HRSA, are reported as total revenue/net charges from patient care.
The Organization agrees with the finding and will contact HRSA for guidance on updating the previously submitted reports. Management and the Financial Director will review all revenue data submitted from 2019 through Quarter 2 of 2022 prior to the Phase 4 reporting and correct all necessary data, if informed to do so by HRSA, to ensure that the revenue reporting is in accordance with the U.S. Department of Health and Human Services. Prior to finalizing the Phase 4 report, a final sign off from the Executive Director will be completed.
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.
Track your findings and corrective action plans across audit cycles.
Start tracking findings →Monitor subrecipient audit findings and compliance status.
Start monitoring →© 2026 Single Audit Intelligence. All data is public domain.