EIN: 250965600
UEI: WC1HPCYZ89P3
Audit also covers 2 related EINs: 251780139, 473884840 · unlinked EINs have no separate FAC filing
Audited by: FORVIS, LLP
Oversight agency: 93 [Department of Health and Human Services]
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Data as of August 28, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 28, 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 28, 2024 (700 days ago).
What is a management decision? →COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Federal Assistance Listing Number 93.498 U.S. Department of Health and Human Services Criteria or Specific Requirement – Reporting (45 CFR 75.42) 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 Health System elected Option i to report lost revenues to the U.S. Department of Health and Human Services (DHHS) for reporting Provider Relief Funds for Period 4. Under Option i, lost revenues are determined to be the difference between 2019 actual patient service revenue and current year actual patient service revenue. The Health System made certain adjustments to patient service revenue similar to Option iii which are not allowed under Option i reporting. Questioned Costs – Unknown. Context –The Provider Relief Fund report for Period 4 was obtained and it was determined that Option i was elected to report lost revenues. The Health System made certain adjustments to patient revenues which were not prescribed under Option i. Effect – The Health System’s reporting of lost revenues to DHHS for Period 4 was not prepared in accordance with the requirements determined by DHHS. In addition, the lost revenues were not properly supported by utilizing Option i. Cause – Management of the Health System did not fully understand the various methods and requirements of each of the three options to determine and report lost revenues. Identification as a Repeat Finding – Not applicable. Recommendation: Policies and procedures over federal grant reporting should be modified to ensure lost revenues are prepared in accordance with the terms and conditions of the Provider Relief Funds. Views of Responsible Officials and Planned Corrective Actions – Management will review any future reporting requirements and revise future reports as necessary. We have researched the applicable reporting requirements and developed a plan to ensure accurate reports are submitted for any future reporting periods as necessary.
Show full finding ▾Hide full finding ▴COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Federal Assistance Listing Number 93.498 U.S. Department of Health and Human Services Criteria or Specific Requirement – Reporting (45 CFR 75.42) 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 Health System elected Option i to report lost revenues to the U.S. Department of Health and Human Services (DHHS) for reporting Provider Relief Funds for Period 4. Under Option i, lost revenues are determined to be the difference between 2019 actual patient service revenue and current year actual patient service revenue. The Health System made certain adjustments to patient service revenue similar to Option iii which are not allowed under Option i reporting. Questioned Costs – Unknown. Context –The Provider Relief Fund report for Period 4 was obtained and it was determined that Option i was elected to report lost revenues. The Health System made certain adjustments to patient revenues which were not prescribed under Option i. Effect – The Health System’s reporting of lost revenues to DHHS for Period 4 was not prepared in accordance with the requirements determined by DHHS. In addition, the lost revenues were not properly supported by utilizing Option i. Cause – Management of the Health System did not fully understand the various methods and requirements of each of the three options to determine and report lost revenues. Identification as a Repeat Finding – Not applicable. Recommendation: Policies and procedures over federal grant reporting should be modified to ensure lost revenues are prepared in accordance with the terms and conditions of the Provider Relief Funds. Views of Responsible Officials and Planned Corrective Actions – Management will review any future reporting requirements and revise future reports as necessary. We have researched the applicable reporting requirements and developed a plan to ensure accurate reports are submitted for any future reporting periods as necessary.
Views of Responsible Officials and Planned Corrective Action – Management will review any future reporting requirements and revise future reports as necessary. We have researched the applicable reporting requirements and developed a plan to ensure accurate reports are submitted for any future reporting periods as necessary.
FAC accepted this audit on March 30, 2023 — management decision was due September 30, 2023.
FAC accepted this audit on September 28, 2022 — management decision was due March 28, 2023.
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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