EIN: 250965237
UEI: JRKBL412DFM5
Data as of August 25, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on September 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 March 29, 2023 (1245 days ago).
What is a management decision? →Information on the Federal Program - Department of Health and Human Services ? Health Resources and Services Administration (HRSA) ? ALN 93.498 ? COVID-19: Provider Relief Fund ? 2020 Criteria or Specific Requirement - Reporting (45 CFR 75.342) and Activities Allowed or 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). HRSA has indicated that entities which received Provider Relief Fund distributions exceeding $10,000 in the aggregate during a Payment Received Period are required to report in each applicable Reporting Period. Funds received can be applied toward allowable expenses that were necessary to support patient care efforts to prevent, prepare for, or respond to the coronavirus that another source has not already reimbursed or is obligated to reimburse, or lost revenues. Condition - Entities are permitted to utilize one of three different methods for reporting lost revenues. HRSA has set forth various guidelines for each method of reporting. Questioned Costs ? Unknown Context ? When calculating lost revenues, the Health System made various adjustments to revenues reported and therefore should have used Option iii or Option #3 for reporting lost revenues. Effect ? The Health System submitted its reporting information inconsistently with guidelines set forth by HRSA, as it pertains to using the actual-to-actual method for calculating lost revenues. Cause ? The Health System selected the actual-to-actual reporting lost revenues (commonly referred to as Option i or #1) during the Reporting Period applicable to distributions received between April 1, 2020 and June 30, 2020. A comprehensive review of the Controller?s reporting submission was not performed prior to finalization. Identification as a Repeat Finding, if Applicable ? Not applicable. Recommendation ? Management should implement a more stringent review process for future applicable Reporting Periods. Views of Responsible Officials and Planned Corrective Actions ? The Health System agrees with this finding. See separate auditee document for planned corrective actions.
Show full finding ▾Hide full finding ▴Information on the Federal Program - Department of Health and Human Services ? Health Resources and Services Administration (HRSA) ? ALN 93.498 ? COVID-19: Provider Relief Fund ? 2020 Criteria or Specific Requirement - Reporting (45 CFR 75.342) and Activities Allowed or 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). HRSA has indicated that entities which received Provider Relief Fund distributions exceeding $10,000 in the aggregate during a Payment Received Period are required to report in each applicable Reporting Period. Funds received can be applied toward allowable expenses that were necessary to support patient care efforts to prevent, prepare for, or respond to the coronavirus that another source has not already reimbursed or is obligated to reimburse, or lost revenues. Condition - Entities are permitted to utilize one of three different methods for reporting lost revenues. HRSA has set forth various guidelines for each method of reporting. Questioned Costs ? Unknown Context ? When calculating lost revenues, the Health System made various adjustments to revenues reported and therefore should have used Option iii or Option #3 for reporting lost revenues. Effect ? The Health System submitted its reporting information inconsistently with guidelines set forth by HRSA, as it pertains to using the actual-to-actual method for calculating lost revenues. Cause ? The Health System selected the actual-to-actual reporting lost revenues (commonly referred to as Option i or #1) during the Reporting Period applicable to distributions received between April 1, 2020 and June 30, 2020. A comprehensive review of the Controller?s reporting submission was not performed prior to finalization. Identification as a Repeat Finding, if Applicable ? Not applicable. Recommendation ? Management should implement a more stringent review process for future applicable Reporting Periods. Views of Responsible Officials and Planned Corrective Actions ? The Health System agrees with this finding. See separate auditee document for planned corrective actions.
Finding Number: 2021-002 Planned Corrective Action: The Health System will implement a secondary review step in all future Provider Relief Fund (PRF) reporting phases, prior to any finalization and/or submission of the data entered in the PRF Reporting Portal. The secondary review will be conducted by another member of executive management, with the Chief Financial Officer acting as the primary review while the Health System?s Chief Executive Officer will be the designated backup review. For each subsequent reporting period, the Chief Financial Officer and secondary review will prepare written documentation indicating the date and time this process was completed. The documentation will be maintained with the Health System?s financial records. Anticipated Completion Date: 10/31/2022 Responsible Contact Person: Matt Kociola, Chief Financial Officer
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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