EIN: 256002687
UEI: GSA_MIGRATION
Audited by: BAKER TILLY US, 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 May 7, 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 November 7, 2023 (1028 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 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: Reporting Questioned Costs: Not determinable Criteria: Provider Relief Fund (PRF) payment amounts (excluding Skilled Nursing Facility (SNF) and Nursing Home Infection Control Distribution payments) not fully expended on health care-related expenses attributable to coronavirus may be applied to patient care lost revenues, if applicable. Recipients may choose to apply PRF payments toward lost revenues using one of three options: Option i: of the difference between actual patient care revenues; Option ii: of the difference between budgeted and actual patient care revenues; Option iii: calculated by any reasonable method of estimating revenues. Condition and Context: In the Organization?s reporting submissions, the Organization incorrectly reported lost revenues under Option ii rather than Option iii. The Organization?s methodology was to use budget-to-actual patient revenues utilizing the 2020 Budget as the base period. The Organization did not have a 2021 budget approved within the appropriate time period indicated by the guidance. Effect: The amounts reported to the Health Resources and Services Administration (HRSA) were not in accordance with established U.S. Department of Health and Human Services reporting guidance. Cause: An ineffective review control did not identify the reporting error. 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. View of Responsible Officials: Management agrees with the finding and will choose the correct option on future periods, and will 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 ▴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 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: Reporting Questioned Costs: Not determinable Criteria: Provider Relief Fund (PRF) payment amounts (excluding Skilled Nursing Facility (SNF) and Nursing Home Infection Control Distribution payments) not fully expended on health care-related expenses attributable to coronavirus may be applied to patient care lost revenues, if applicable. Recipients may choose to apply PRF payments toward lost revenues using one of three options: Option i: of the difference between actual patient care revenues; Option ii: of the difference between budgeted and actual patient care revenues; Option iii: calculated by any reasonable method of estimating revenues. Condition and Context: In the Organization?s reporting submissions, the Organization incorrectly reported lost revenues under Option ii rather than Option iii. The Organization?s methodology was to use budget-to-actual patient revenues utilizing the 2020 Budget as the base period. The Organization did not have a 2021 budget approved within the appropriate time period indicated by the guidance. Effect: The amounts reported to the Health Resources and Services Administration (HRSA) were not in accordance with established U.S. Department of Health and Human Services reporting guidance. Cause: An ineffective review control did not identify the reporting error. 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. View of Responsible Officials: Management agrees with the finding and will choose the correct option on future periods, and will 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.
Rouse Estate and Controlled Entity Corrective Action Plan For the Year Ended December 31, 2021 Finding 2021-001 Federal Program: COVID-19 - Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Assistance Listing Number: 93.498 Criteria: Provider Relief Fund (PRF) payment amounts (excluding Skilled Nursing Facility (SNF) and Nursing Home Infection Control Distribution payments) not fully expended on health care-related expenses attributable to coronavirus may be applied to patient care lost revenues, if applicable. Recipients may choose to apply PRF payments toward lost revenues using one of three options: Option i: of the difference between actual patient care revenues; Option ii: of the difference between budgeted and actual patient care revenues; Option iii: calculated by any reasonable method of estimating revenues. Condition and Context: In the Organization?s reporting submissions, the Organization incorrectly reported lost revenues under Option ii rather than Option i. The Organization?s methodology for option ii was to use budget-to-actual patient revenues utilizing the 2020 Budget as the base period. The Organization did not have a 2021 budget approved within the appropriate time period indicated by the guidance. Corrective Action Plan: The Organization agrees with the finding. The Organization confirms that they should have selected option iii when reporting lost revenues due to the 2021 budget not being available by March 27, 2020. The Organization will implement procedures to ensure that the most recent guidance is reviewed and understood, and that information used in the preparation of the reports if reviewed, with errors addressed, prior to reporting. Contact Person: Jonathan Nelson, CFO, Rouse Estate 701 Rouse Avenue ,Youngsville, PA 16371 Anticipated Completion Date: Controls will be completed by March 31, 2023, for Period 4, which is the next applicable reporting period.
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