EIN: 316402699
UEI: GSA_MIGRATION
Audited by: BAKER TILLY US, LLP
Oversight agency: 93 [Department of Health and Human Services]
View federal awards & risk assessment →
Data as of August 31, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on June 29, 2022. 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 29, 2022 (1343 days ago).
What is a management decision? →Section III - Federal Award Findings and Questioned Costs 2021. Programs: Provider Relief Funds. CFDA Number: 93.498. Federal Agencies: U.S. Department of Health and Human Services. Passed-Through Entities: N/A. Award Number: N/A. Award Year: Various. Compliance Requirement: Reporting. Questioned Costs: None. Criteria: As required by the Provider Relief Fund General and Targeted Distribution Post-Payment Notice of Reporting Requirements, issued on June 11, 2021; when referring to revenues from patient care for the purposes of the calculation of lost revenues attributable to COVID-19 patient care was defined as: ??Patient care? means health care, services, and supports, as provided in a medical setting, at home/telehealth, or in the community. It should not include non-patient care revenue such as insurance, retail, or real estate revenues (exception for nursing and assisted living facilities? real estate revenues where resident fees are allowable); prescription sales revenues (exception when derived through the 340B program); grants or tuition; contractual adjustments from all third-party payors; charity care adjustments; bad debt; and any gains and/or losses on investments.? Condition and Context: Morrow County Hospital and Affiliates elected to use the Lost Revenues Reporting Method of 2019 Actual Revenue. When preparing the calculation, Morrow County Hospital and Affiliates used gross revenue and excluded contractual adjustments, charity care adjustments, and bad debt expense. Cause: Morrow County Hospital and Affiliates had misinterpreted the reporting guidelines and did not have adequate internal controls to detect the misreporting. Effect: Morrow County Hospital and Affiliates was not in compliance with the reporting requirements for the Provider Relief Funds. Lost revenue was overstated when reporting for the Provider Relief Funds. Morrow County Hospital and Affiliates does have sufficient expenditures and compliant lost revenues to recognize all funding received in the reporting period. Recommendation: It is recommended that Morrow County Hospital and Affiliates review their policies and procedures and implement additional policies to ensure that the most recent guidelines are reviewed, understood, and complied with when reporting. View of Responsible Officials: Morrow County Hospital and Affiliates agrees with the finding.
Show full finding ▾Hide full finding ▴Section III - Federal Award Findings and Questioned Costs 2021. Programs: Provider Relief Funds. CFDA Number: 93.498. Federal Agencies: U.S. Department of Health and Human Services. Passed-Through Entities: N/A. Award Number: N/A. Award Year: Various. Compliance Requirement: Reporting. Questioned Costs: None. Criteria: As required by the Provider Relief Fund General and Targeted Distribution Post-Payment Notice of Reporting Requirements, issued on June 11, 2021; when referring to revenues from patient care for the purposes of the calculation of lost revenues attributable to COVID-19 patient care was defined as: ??Patient care? means health care, services, and supports, as provided in a medical setting, at home/telehealth, or in the community. It should not include non-patient care revenue such as insurance, retail, or real estate revenues (exception for nursing and assisted living facilities? real estate revenues where resident fees are allowable); prescription sales revenues (exception when derived through the 340B program); grants or tuition; contractual adjustments from all third-party payors; charity care adjustments; bad debt; and any gains and/or losses on investments.? Condition and Context: Morrow County Hospital and Affiliates elected to use the Lost Revenues Reporting Method of 2019 Actual Revenue. When preparing the calculation, Morrow County Hospital and Affiliates used gross revenue and excluded contractual adjustments, charity care adjustments, and bad debt expense. Cause: Morrow County Hospital and Affiliates had misinterpreted the reporting guidelines and did not have adequate internal controls to detect the misreporting. Effect: Morrow County Hospital and Affiliates was not in compliance with the reporting requirements for the Provider Relief Funds. Lost revenue was overstated when reporting for the Provider Relief Funds. Morrow County Hospital and Affiliates does have sufficient expenditures and compliant lost revenues to recognize all funding received in the reporting period. Recommendation: It is recommended that Morrow County Hospital and Affiliates review their policies and procedures and implement additional policies to ensure that the most recent guidelines are reviewed, understood, and complied with when reporting. View of Responsible Officials: Morrow County Hospital and Affiliates agrees with the finding.
Corrective Action Plan for Morrow County Hospital and Affiliates (the Hospital) Single Audit Report for the fiscal year ended December 31, 2021 as required by Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Finding 2021-003: Section III ? Findings and Questioned Costs Relating to Federal Awards. A significant deficiency in Internal Control over Major Programs and audit finding disclosed in accordance with Section 2 CFR 200.516(a). Criteria: As required by the Provider Relief Fund General and Targeted Distribution Post-Payment Notice of Reporting Requirements, issued on June 11, 2021; when referring to revenues from patient care for the purposes of the calculation of lost revenues attributable to COVID-19 patient care was defined as: ??Patient care? means health care, services, and supports, as provided in a medical setting, at home/telehealth, or in the community. It should not include non-patient care revenue such as insurance, retail, or real estate revenues (exception for nursing and assisted living facilities? real estate revenues where resident fees are allowable); prescription sales revenues (exception when derived through the 340B program); grants or tuition; contractual adjustments from all third-party payors; charity care adjustments; bad debt; and any gains and/or losses on investments.? Effect: Morrow County Hospital and Affiliates was not in compliance with the reporting requirements for the Provider Relief Funds. Lost revenue was overstated when reporting for the Provider Relief Funds. Morrow County Hospital and Affiliates does have sufficient expenditures and compliant lost revenues to recognize all funding received in the reporting period. Cause: Morrow County Hospital and Affiliates had misinterpreted the reporting guidelines and did not have adequate internal controls to detect the misreporting. Recommendation: It is recommended that Morrow County Hospital and Affiliates review their policies and procedures and implement additional policies to ensure that the most recent guidelines are reviewed, understood, and complied with when reporting. Corrective Action Plan: Management is working on developing additional policies and procedures to ensure the most recent guidelines are reviewed, understood, and complied with when reporting. Contact Person: Conni McChesney, Controller, 651 W. Marion Road, Mount Gilead, Ohio 43338
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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