EIN: 262516589
UEI: DVVDWJ98XDV7
270408957, 270795565, 271672159, 311770280, 430681471, 440565392, 480770308 · unlinked EINs have no separate FAC filing
Audited by: Forvis Mazars, LLP
Oversight agency: 93 [Department of Health and Human Services]
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Data as of August 31, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 23, 2026. 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 23, 2026 (21 days from today).
What is a management decision? →FAC accepted this audit on March 31, 2025 — management decision was due October 1, 2025.
FAC accepted this audit on March 29, 2024 — management decision was due September 29, 2024.
U.S. Department of Health and Human Services (HHS) Direct Program: COVID-19 Provider Relief Fund - 93.498 Criteria or Specific Requirement – Reporting (45 CFR 75.342). The Provider Relief Fund (PRF) was established in the Coronavirus Aid, Relief, and Economic Security Act (CARES Act, P.L. 116-136) to reimburse, through grants or other mechanisms, eligible health care providers for increased expenses or lost revenue attributable to Coronavirus Disease (COVID-19). Entities that received more than $10,000 (either one time or in the aggregate) are required to report the uses of their funds, including the lost revenue reimbursement and documentation of how the lost revenue was calculated. In addition, management is responsible for establishing and maintaining effective internal control over costs directly and indirectly charged to federal awards. Condition - The Organization is required to prepare and submit period four Provider Relief Fund reporting to HHS. The required reporting is to be prepared using accurate financial information. The Organization incorrectly calculated their COVID-19-related lost revenues for the required reporting. Questioned Costs – None Context – Out of a population of two provider relief fund reports filed by the Organization, testing the Provider Relief Fund report for period four and associated lost revenue calculation for KVC hospital entity (TIN 271672159), it was determined the lost revenues were reported and calculated incorrectly. The Organization did not properly input certain information into the lost revenue calculation resulting in an under-reporting of lost revenues within the quarter reported. Effect – Lost revenue was not accurately calculated or reported. This error in reporting did not lead to a change in the amount of lost revenues needed to exceed funding received. Cause – The inputs in the report were not reviewed at a precise or sensitive enough level that could detect a misstatement. Identification as a Repeat Finding – Yes, see finding 2022-001. Recommendation – Management should evaluate the precision of the controls to ensure that sufficiently detailed review is occurring to identify, prevent or detect an input misstatement. View of Responsible Official and Planned Corrective Actions – The Organization agrees with this finding. See separate auditee documentation for planned corrective action.
Show full finding ▾Hide full finding ▴U.S. Department of Health and Human Services (HHS) Direct Program: COVID-19 Provider Relief Fund - 93.498 Criteria or Specific Requirement – Reporting (45 CFR 75.342). The Provider Relief Fund (PRF) was established in the Coronavirus Aid, Relief, and Economic Security Act (CARES Act, P.L. 116-136) to reimburse, through grants or other mechanisms, eligible health care providers for increased expenses or lost revenue attributable to Coronavirus Disease (COVID-19). Entities that received more than $10,000 (either one time or in the aggregate) are required to report the uses of their funds, including the lost revenue reimbursement and documentation of how the lost revenue was calculated. In addition, management is responsible for establishing and maintaining effective internal control over costs directly and indirectly charged to federal awards. Condition - The Organization is required to prepare and submit period four Provider Relief Fund reporting to HHS. The required reporting is to be prepared using accurate financial information. The Organization incorrectly calculated their COVID-19-related lost revenues for the required reporting. Questioned Costs – None Context – Out of a population of two provider relief fund reports filed by the Organization, testing the Provider Relief Fund report for period four and associated lost revenue calculation for KVC hospital entity (TIN 271672159), it was determined the lost revenues were reported and calculated incorrectly. The Organization did not properly input certain information into the lost revenue calculation resulting in an under-reporting of lost revenues within the quarter reported. Effect – Lost revenue was not accurately calculated or reported. This error in reporting did not lead to a change in the amount of lost revenues needed to exceed funding received. Cause – The inputs in the report were not reviewed at a precise or sensitive enough level that could detect a misstatement. Identification as a Repeat Finding – Yes, see finding 2022-001. Recommendation – Management should evaluate the precision of the controls to ensure that sufficiently detailed review is occurring to identify, prevent or detect an input misstatement. View of Responsible Official and Planned Corrective Actions – The Organization agrees with this finding. See separate auditee documentation for planned corrective action.
KVC Hospitals, Inc. - Effective Internal Controls related to the Financial Statements Management’s Response: We concur. Views of Responsible Officials and Corrective Action: The Organization is going to continue and improve its understanding of the guidance related to this type of reporting and work with their external advisors to ensure future portal submissions are compliant with said guidance. Going forward, the Organization will continue to improve its internal controls related to lost revenue calculations and reporting and work with their external advisors to ensure future portal submissions, if any, are compliant with said guidance. The under-reporting of lost revenues had no impact on the Organization’s ability to cover the total Provider Relief Fund payments received. This review will be performed by June 30, 2024. Responsible Official: Sherri Lohe Chief Financial Officer
2022-001
FAC accepted this audit on January 11, 2023 — management decision was due July 11, 2023.
U.S. Department of Health and Human Services (HHS) Direct Program: COVID-19 Provider Relief Fund - 93.498 Criteria or Specific Requirement ? Reporting (45 CFR 75.342) and Activities Allowed/Unallowed and Cost Principles (Pub L. No. 116-136, 134 Stat. 563 and Pub L. No. 116-139, 134 Stat. 622 and 623). The Provider Relief Fund (PRF) was established in the Coronavirus Aid, Relief, and Economic Security Act (CARES Act, P.L. 116-136) to reimburse, through grants or other mechanisms, eligible health care providers for increased expenses or lost revenue attributable to Coronavirus Disease (COVID-19). Entities that received more than $10,000 (either one time or in the aggregate) are required to report the uses of their funds, including the lost revenue reimbursement and documentation of how the lost revenue was calculated. In addition, management is responsible for establishing and maintaining effective internal control over costs directly and indirectly charged to federal awards. Condition - The Organization is required to prepare and submit period two and three of Provider Relief Fund reporting to HHS. The required reporting is to be prepared using accurate financial information. The Organization incorrectly calculated their COVID-19-related lost revenues for the required reporting. Questioned Costs ? None Context ? Out of a population of three provider relief fund reports filed by the Organization, testing the Provider Relief Fund report for period two and associated lost revenue calculation for KVC hsopital entity (TIN 271672159), it was determined the lost revenues for the third and fourth quarters of 2021 were reported and calculated incorrectly. The Organization did not properly include correct amounts within the lost revenue calculations resulting in a material under-reporting of lost revenues within the quarters reported. Effect ? Lost revenue was not accurately calculated or reported. Cause ? Internal Controls were not in place to ensure the Organization's calculation was properly reviewed for the use of correct formulas or data input. Identification as a Repeat Finding ? Not applicable. Recommendation ? The Organization should continue to improve its understanding of the guidance related to this type of reporting and implement additional controls over future reporting periods to help ensure guidance is followed. View of Responsible Official and Planned Corrective Actions ? The Organization agrees with this finding. See separate auditee documentation for planned corrective action.
Show full finding ▾Hide full finding ▴U.S. Department of Health and Human Services (HHS) Direct Program: COVID-19 Provider Relief Fund - 93.498 Criteria or Specific Requirement ? Reporting (45 CFR 75.342) and Activities Allowed/Unallowed and Cost Principles (Pub L. No. 116-136, 134 Stat. 563 and Pub L. No. 116-139, 134 Stat. 622 and 623). The Provider Relief Fund (PRF) was established in the Coronavirus Aid, Relief, and Economic Security Act (CARES Act, P.L. 116-136) to reimburse, through grants or other mechanisms, eligible health care providers for increased expenses or lost revenue attributable to Coronavirus Disease (COVID-19). Entities that received more than $10,000 (either one time or in the aggregate) are required to report the uses of their funds, including the lost revenue reimbursement and documentation of how the lost revenue was calculated. In addition, management is responsible for establishing and maintaining effective internal control over costs directly and indirectly charged to federal awards. Condition - The Organization is required to prepare and submit period two and three of Provider Relief Fund reporting to HHS. The required reporting is to be prepared using accurate financial information. The Organization incorrectly calculated their COVID-19-related lost revenues for the required reporting. Questioned Costs ? None Context ? Out of a population of three provider relief fund reports filed by the Organization, testing the Provider Relief Fund report for period two and associated lost revenue calculation for KVC hsopital entity (TIN 271672159), it was determined the lost revenues for the third and fourth quarters of 2021 were reported and calculated incorrectly. The Organization did not properly include correct amounts within the lost revenue calculations resulting in a material under-reporting of lost revenues within the quarters reported. Effect ? Lost revenue was not accurately calculated or reported. Cause ? Internal Controls were not in place to ensure the Organization's calculation was properly reviewed for the use of correct formulas or data input. Identification as a Repeat Finding ? Not applicable. Recommendation ? The Organization should continue to improve its understanding of the guidance related to this type of reporting and implement additional controls over future reporting periods to help ensure guidance is followed. View of Responsible Official and Planned Corrective Actions ? The Organization agrees with this finding. See separate auditee documentation for planned corrective action.
During the testing of the compliance requirements of this program, it was determined that the lost revenues were being reported incorrectly and not consistent with existing guidance provided by HHS, which led to the Organization under-reporting their lost revenues within the HHS Provider Relief Fund portal. Personnel Responsible for Corrective Action: Sherri Lohe, Chief Financial Officer Anticipated Completion Date: Change is in process and full adoption is anticipated by December 31, 2022 Corrective Action Plan: The Organization is going to continue and improve its understanding of the guidance related to this type of reporting and work with their external advisors to ensure future portal submissions are compliant with said guidance. Going forward, the Organization will continue to improve its internal controls related to lost revenue calculations and reporting and work with their external advisors to ensure future portal submissions, if any, are compliant with said guidance. The under-reporting of lost revenues had no impact on the Organization?s ability to cover the total Provider Relief Fund payments received.
FAC accepted this audit on December 12, 2021 — management decision was due June 12, 2022.
FAC accepted this audit on January 6, 2021 — management decision was due July 6, 2021.
FAC accepted this audit on January 7, 2020 — management decision was due July 7, 2020.
FAC accepted this audit on January 8, 2019 — management decision was due July 8, 2019.
FAC accepted this audit on January 8, 2018 — management decision was due July 8, 2018.
FAC accepted this audit on January 9, 2017 — management decision was due July 9, 2017.
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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