EIN: 262894911
UEI: G285DLYGNLP3
Audit also covers EIN: 112925535 · unlinked EINs have no separate FAC filing
Audited by: ERNST & YOUNG
Oversight agency: 14 [Department of Housing and Urban Development]
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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 September 29, 2025. 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, 2026 (162 days ago).
What is a management decision? →FAC accepted this audit on September 30, 2024 — management decision was due March 30, 2025.
FAC accepted this audit on August 9, 2023 — management decision was due February 9, 2024.
FAC accepted this audit on September 29, 2022 — management decision was due March 29, 2023.
A review of management?s Period 1 and Period 2 Provider Relied Fund (PRF) reports was not performed. In addition, the lost revenue calculations prepared by management were clerically inaccurate, which resulted in lost revenues attributable to Coronavirus being reported incorrectly in the HHS reporting portal (the Portal) for Period 1 and Period 2. This resulted in an understatement of lost revenue in the PRF submissions. Cause: Management did not have sufficiently designed internal controls in place to ensure the calculations of lost revenues attributable to Coronavirus were free from error. Effect or potential effect: The calculations of lost revenues attributable to Coronavirus were reported incorrectly in the Portal for Period 1 and Period 2. Questioned costs: None. Context: During our testing over reporting, we obtained the PRF Portal submissions for Period 1 and Period 2. We observed the calculation of lost revenues attributable to Coronavirus included a clerical error in the amount of $1,491,202 in both reporting periods. Total lost revenues submitted in the Portal were $4,773,014 and $13,789,699 for Period 1 and Period 2, respectively. Lack of review of the PRF Portal submissions and the supporting data entry workbook supporting them resulted in this clerical error?s inclusion in the Period 1 and Period 2 Portal submissions. The clerical error had no impact on meeting the requirements to retain the funding received as it resulted in an understatement of lost revenues attributable to Coronavirus. Identification as a repeat finding, if applicable: No. Recommendation: We recommend that management develop and implement effective internal controls to ensure accurate reporting in the Portal. Views of responsible officials: Management agrees with the finding. Management will develop internal controls to review and approve supporting documentation and calculations of the Provider Relief Fund federal expenditures and terms and conditions.
Show full finding ▾Hide full finding ▴Finding 2021-001 ? Reporting Internal control deficiency and noncompliance over the calculation of lost revenues attributable to Coronavirus Identification of the federal program: Assistance Listing Number 93.498 ? Program Name: COVID-19 ? Provider Relief Fund ? Grantor: Department of Health and Human Services ? Federal award identification number: Not Applicable Criteria or specific requirement (including statutory, regulatory or other citation): Section 200.303 of the Uniform Guidance states the following regarding internal control: ?The non-Federal entity must: (a) Establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in ?Standards for Internal Control in the Federal Government? issued by the Comptroller General of the United States or the ?Internal Control Integrated Framework?, issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO).? The terms and conditions of the award requires the recipient to submit reports as the secretary of HHS determines are needed to ensure compliance with conditions that are imposed on the payment, and such reports shall be in such form, with such content, as specified by the secretary of HHS in future program instructions directed to all recipients. Condition: A review of management?s Period 1 and Period 2 Provider Relied Fund (PRF) reports was not performed. In addition, the lost revenue calculations prepared by management were clerically inaccurate, which resulted in lost revenues attributable to Coronavirus being reported incorrectly in the HHS reporting portal (the Portal) for Period 1 and Period 2. This resulted in an understatement of lost revenue in the PRF submissions. Cause: Management did not have sufficiently designed internal controls in place to ensure the calculations of lost revenues attributable to Coronavirus were free from error. Effect or potential effect: The calculations of lost revenues attributable to Coronavirus were reported incorrectly in the Portal for Period 1 and Period 2. Questioned costs: None. Context: During our testing over reporting, we obtained the PRF Portal submissions for Period 1 and Period 2. We observed the calculation of lost revenues attributable to Coronavirus included a clerical error in the amount of $1,491,202 in both reporting periods. Total lost revenues submitted in the Portal were $4,773,014 and $13,789,699 for Period 1 and Period 2, respectively. Lack of review of the PRF Portal submissions and the supporting data entry workbook supporting them resulted in this clerical error?s inclusion in the Period 1 and Period 2 Portal submissions. The clerical error had no impact on meeting the requirements to retain the funding received as it resulted in an understatement of lost revenues attributable to Coronavirus. Identification as a repeat finding, if applicable: No. Recommendation: We recommend that management develop and implement effective internal controls to ensure accurate reporting in the Portal. Views of responsible officials: Management agrees with the finding. Management will develop internal controls to review and approve supporting documentation and calculations of the Provider Relief Fund federal expenditures and terms and conditions.
Finding 2021-001 ? Reporting Internal control deficiency and noncompliance over the calculation of lost revenues attributable to Coronavirus Identification of the federal program: Assistance Listing Number 93.498 ? Program Name: COVID-19 ? Provider Relief Fund ? Grantor: Department of Health and Human Services ? Federal award identification number: Not Applicable Views of responsible officials and planned corrective actions: Management agrees with the finding. Management will develop internal controls to review and approve supporting documentation and calculations of lost revenues attributable to Coronavirus prior to Portal submission. The clerical error noted understated lost revenues in the Portal submissions and did not result in a refund of funds to HRSA. In future reporting periods, management will add an additional layer of review focused on the detailed calculations prior to Portal submission. All stages of review will be formally documented via sign-offs by the appropriate members of management before the lost revenues are entered into future reporting Portal submissions. The additional process will commence with the next reporting Portal submission. Contact person: Elias Nemnom Expected Completion Date: September 30, 2022
FAC accepted this audit on March 30, 2022 — management decision was due September 30, 2022.
FAC accepted this audit on September 28, 2020 — management decision was due March 28, 2021.
FAC accepted this audit on June 11, 2019 — management decision was due December 11, 2019.
FAC accepted this audit on August 26, 2018 — management decision was due February 26, 2019.
FAC accepted this audit on August 22, 2017 — management decision was due February 22, 2018.
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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