EIN: 251215527
UEI: GSA_MIGRATION
Audited by: BAKER TILLY US
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 February 27, 2023. 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 August 27, 2023 (1103 days ago).
What is a management decision? →Finding 2021-001 - Significant Deficiency in Internal Control Federal Program: COVID-19 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 Pass-Through Agency: N/A Award Number: N/A Award Year: 2020 Compliance Requirement: Activities Allowed/Unallowed, Allowable Costs or Cost Principles, and 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. All recipients of Provider Relief Funds (PRF) payments must 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 (collectively, the Guidance). Condition and Context: The Center did not correctly apply the Guidance in determining their calculation of lost revenues. The Center selected reporting option 1 and erroneously excluded from their lost revenues for PRF reporting amounts attributable to independent living and personal care services provided to residents. It was determined that had the calculation been prepared in accordance with the Guidance, there would be approximately $519,000 of additional lost revenue. Effect: The amounts reported to Health Resources & Services Administration (HRSA) were not in accordance with the Guidance. Cause: Management incorrectly interpreted the Guidance to exclude independent living and personal care revenue. Recommendation: We recommend that management review their process and procedures to ensure that lost revenues are calculated in accordance with established U.S. Department of Health and Human Services reporting guidance. The lost revenue calculation should be corrected on the reporting submitted for the next period. View of Responsible Officials: Management agrees with the findings and will include independent living and personal care revenues in their future submissions.
Show full finding ▾Hide full finding ▴Finding 2021-001 - Significant Deficiency in Internal Control Federal Program: COVID-19 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 Pass-Through Agency: N/A Award Number: N/A Award Year: 2020 Compliance Requirement: Activities Allowed/Unallowed, Allowable Costs or Cost Principles, and 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. All recipients of Provider Relief Funds (PRF) payments must 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 (collectively, the Guidance). Condition and Context: The Center did not correctly apply the Guidance in determining their calculation of lost revenues. The Center selected reporting option 1 and erroneously excluded from their lost revenues for PRF reporting amounts attributable to independent living and personal care services provided to residents. It was determined that had the calculation been prepared in accordance with the Guidance, there would be approximately $519,000 of additional lost revenue. Effect: The amounts reported to Health Resources & Services Administration (HRSA) were not in accordance with the Guidance. Cause: Management incorrectly interpreted the Guidance to exclude independent living and personal care revenue. Recommendation: We recommend that management review their process and procedures to ensure that lost revenues are calculated in accordance with established U.S. Department of Health and Human Services reporting guidance. The lost revenue calculation should be corrected on the reporting submitted for the next period. View of Responsible Officials: Management agrees with the findings and will include independent living and personal care revenues in their future submissions.
Finding 2021-001 Condition The Center did not correctly apply the Guidance in determining their calculation of lost revenues. The Center selected reporting option 1 and erroneously excluded from their lost revenues for PRF reporting amounts attributable to independent living and personal care services provided to residents. It was determined that had the calculation been prepared in accordance with the Guidance, there would be approximately $519,000 of additional lost revenue. Corrective Action Plan Corrective Action Planned: Management concurs with the recommendation to review the process and procedures to ensure that lost revenues are calculated in accordance with established U.S. Department of Health and Human Service reporting guidance. Management will include independent living and personal care revenues in future submissions. Name(s) of Contact Person(s) Responsible for Corrective Action: David L. Gerber, Chief Financial Officer Anticipated Completion Date: Correction will be made on next submission.
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