EIN: 351141109
UEI: KKEYCNLBPJ88
Data as of August 21, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on September 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 March 29, 2023 (1242 days ago).
What is a management decision? →Lost revenues attributable to COVID-19 were not properly calculated and reported for Provider Relief Fund reporting periods 1 and 2. Questioned Costs: None Context: The Hospital reported lost revenues using the alternative method. However, within the alternative method, certain inconsistencies in applying the methodology were identified. For Q2-2020, the overall lost revenue amount reported was calculated in a different manner than for all other quarters in 2020 and 2021. In addition, net patient service revenue used in the calculation did not consistently include contractual allowances, bad debt expense, net upper payment limit (UPL) revenue, certain adjustments to patient service revenue (including UPL) recorded during the year-end reporting process, and other items. This presentation did not conform with guidance published by the Health Resources and Services Administration (HRSA). Errors were identified by testing the entirety of the lost revenue calculation and reconciling back to underlying financial information. Effect: The Hospital did not properly calculate and report lost revenues. Cause: Internal controls surrounding the review and submission of required reports were not adequately applied to ensure accuracy of required elements. Repeat Findings: No Recommendation: We recommend the Hospital evaluate lost revenues in future reporting submissions to HRSA under published guidance. Views of Responsible Officials and Planned Corrective Action: We concur. Management continues to evaluate the current controls related to reporting to ensure amounts are appropriately stated. Under a revised calculation, we have adequate expenses and lost revenues to support funding reported for Provider Relief Fund reporting periods 1 and 2.
Show full finding ▾Hide full finding ▴2021-001 Federal Program Name: COVID ? 19 Provider Relief Fund (PRF) Federal Agency: U.S. Department of Health and Human Services Federal Assistance Listing Title and Number: COVID-19 Provider Relief Fund, 93.498 Criteria or Specific Requirement: Reporting Condition: Lost revenues attributable to COVID-19 were not properly calculated and reported for Provider Relief Fund reporting periods 1 and 2. Questioned Costs: None Context: The Hospital reported lost revenues using the alternative method. However, within the alternative method, certain inconsistencies in applying the methodology were identified. For Q2-2020, the overall lost revenue amount reported was calculated in a different manner than for all other quarters in 2020 and 2021. In addition, net patient service revenue used in the calculation did not consistently include contractual allowances, bad debt expense, net upper payment limit (UPL) revenue, certain adjustments to patient service revenue (including UPL) recorded during the year-end reporting process, and other items. This presentation did not conform with guidance published by the Health Resources and Services Administration (HRSA). Errors were identified by testing the entirety of the lost revenue calculation and reconciling back to underlying financial information. Effect: The Hospital did not properly calculate and report lost revenues. Cause: Internal controls surrounding the review and submission of required reports were not adequately applied to ensure accuracy of required elements. Repeat Findings: No Recommendation: We recommend the Hospital evaluate lost revenues in future reporting submissions to HRSA under published guidance. Views of Responsible Officials and Planned Corrective Action: We concur. Management continues to evaluate the current controls related to reporting to ensure amounts are appropriately stated. Under a revised calculation, we have adequate expenses and lost revenues to support funding reported for Provider Relief Fund reporting periods 1 and 2.
Management of Decatur County Memorial Hospital plans to further review HRSA guidance and ensure that when applying and reviewing lost revenue calculations that its overall methodology and its treatment of certain components of ?net patient service revenue? is consistent and appropriate under the definitions set forth by HRSA. Also of note, there will likely be no additional lost revenues applicable to future reporting periods. Anticipated completion date of 12/31/22.
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