EIN: 310645626
UEI: FYMXH7LRAX83
Audit also covers EIN: 311425884 · unlinked EINs have no separate FAC filing
Audited by: Blue and Co., LLC
Oversight agency: 97 [Department of Homeland Security]
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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 June 19, 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 December 19, 2026 (107 days from today).
What is a management decision? →FAC accepted this audit on June 4, 2024 — management decision was due December 4, 2024.
FAC accepted this audit on September 28, 2023 — management decision was due March 28, 2024.
The Organization does not have a review process in place related to reviewing the PRF submissions. The Organization calculated its period 4 PRF payments applied towards lost revenue using option ii and attested to using budgets approved prior to March 27, 2020. Cause: The lack of review allowed for the completion of the period 4 filing without consideration of other allowable lost revenue calculation options and the inclusion of certain allowable expenses. Effect: There are no known or likely questioned costs related to this error in reporting since management is able to demonstrate sufficient lost revenues and expenses under allowable methods. See views of responsible officials and planned corrective action below. Recommendation: We recommend the Organization implement a process for reviewing the reporting submission before it is finalized. We also recommend the Organization update its lost revenue calculation methodology in the period 5 filing. Views of Responsible Officials and Corrective Action Plan: Management agrees with the finding and will implement a process to ensure review of the reporting submissions prior to finalization. Management has updated its method for calculating lost revenues in the period 5 submission by comparing 2020 budget to 2020 ? 2023 actual revenues. Management believes this is an allowable method under option iii.
Show full finding ▾Hide full finding ▴2022-001 Material Weakness Assistance Listing Number, Federal Agency, and Program Name: 93.498, U.S. Department of Health and Human Services, COVID-19 ? Provider Relief Fund. Criteria: The Provider Relief Fund (PRF) grant requires providers to prepare and submit a report on their use of funding utilizing various options, in addition to other information about the Organization that is relevant to administration of the award. Step five of the Steps on Reporting on Use of Funds section of the Provider Relief Fund Distributions and American Rescue Plan Rural Distributions Post- Payment Notice of Reporting Requirements dated October 27, 2022, requires recipients to apply PRF payments toward lost revenue using one of the three following options for calculation lost revenue: Option i: The difference between actual patient care revenues. Option ii: The difference between budgeted (approved prior to March 27, 2020) and actual patient care revenues. Option iii: Calculated by any reasonable method of estimating revenues. Condition: The Organization does not have a review process in place related to reviewing the PRF submissions. The Organization calculated its period 4 PRF payments applied towards lost revenue using option ii and attested to using budgets approved prior to March 27, 2020. Cause: The lack of review allowed for the completion of the period 4 filing without consideration of other allowable lost revenue calculation options and the inclusion of certain allowable expenses. Effect: There are no known or likely questioned costs related to this error in reporting since management is able to demonstrate sufficient lost revenues and expenses under allowable methods. See views of responsible officials and planned corrective action below. Recommendation: We recommend the Organization implement a process for reviewing the reporting submission before it is finalized. We also recommend the Organization update its lost revenue calculation methodology in the period 5 filing. Views of Responsible Officials and Corrective Action Plan: Management agrees with the finding and will implement a process to ensure review of the reporting submissions prior to finalization. Management has updated its method for calculating lost revenues in the period 5 submission by comparing 2020 budget to 2020 ? 2023 actual revenues. Management believes this is an allowable method under option iii.
Fairfield Medical Center and Subsidiaries December 31, 2022 CORRECTIVE ACTION PLAN The finding from the schedule of findings and questioned costs for the year ended December 31, 2022 are discussed below. The findings are numbered consistently with the numbers assigned in the Schedule. Finding 2022-001 Condition: The Organization does not have a review process in place relate to reviewing PRF submissions. The Organization calculated its period 4 payments applied toward lost revenue using option ii and attested to using budgets approved prior to March 27, 2020. Planned Corrective Action: Management has implemented a process to ensure review of the reporting submissions prior to finalization. Management has updated its method for calculating lost revenues in the period 5 submission by comparing 2020 budget to 2020 ? 2023 actual revenues. Management believes this is an allowable method under option iii. The period 5 filing was submitted September 19, 2023. Anticipated Completion Date: September 30, 2023 Responsible Contact Person: Julie Grow, Chief Financial Officer
FAC accepted this audit on June 21, 2022 — management decision was due December 21, 2022.
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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