EIN: 376017857
UEI: GSA_MIGRATION
Audited by: RSM US LLP
Oversight agency: 93 [Department of Health and Human Services]
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Data as of August 28, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on June 23, 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 23, 2022 (1345 days ago).
What is a management decision? →The reported expenses included expenses that had been reimbursed by other sources and were obligated to be reimbursed through Medicare and Medicaid cost-based reimbursement. Context: Appropriate segregation of duties reduces the risks of fraud and material misstatements of the financial statements. Cause: Controls in place did not operate effectively to substantiate that the funds were not reimbursed from other sources and other sources were not obligated to reimburse them. Effect: Expenses reported included expenses that were reimbursed or obligated to be reimbursed. Questioned costs: None Recommendation: We recommend management review and strengthen its internal control review process over identification and tracking eligible expenses and the reporting process. Response and corrective action plan: The Hospital agrees with this finding and the auditor?s recommendation.
Show full finding ▾Hide full finding ▴Federal programs: U.S. Department of Health and Human Services, ALN 93.498 Criteria: 2 CFR Part 200.303(a) states that the auditee must establish and maintain effective internal control over the federal award that provides reasonable assurance that the auditee is managing the federal award in compliance with federal statutes, regulations, and terms and conditions of the federal award. Specific criteria are established by the U.S. Department of Health and Human Services (HHS) with respect to activities allowed or unallowed for this program, including: - That funds may not be used to reimburse expenses or losses that have been reimbursed from other sources or that other sources are obligated to reimburse. Condition: The reported expenses included expenses that had been reimbursed by other sources and were obligated to be reimbursed through Medicare and Medicaid cost-based reimbursement. Context: Appropriate segregation of duties reduces the risks of fraud and material misstatements of the financial statements. Cause: Controls in place did not operate effectively to substantiate that the funds were not reimbursed from other sources and other sources were not obligated to reimburse them. Effect: Expenses reported included expenses that were reimbursed or obligated to be reimbursed. Questioned costs: None Recommendation: We recommend management review and strengthen its internal control review process over identification and tracking eligible expenses and the reporting process. Response and corrective action plan: The Hospital agrees with this finding and the auditor?s recommendation.
Finding: Activities Allowed or Unallowed Corrective Action Taken or Planned: The findings of expenses reported included expenses that were reimbursed by other means, along with the expenses reported excluded expense that were eligible to be reimbursed by the award (other department participation and lost revenues), were presented to Administration with quick actions to update and expand internal control policy and processes on federal awards and the expenses and activities allowed. Although reported incorrectly, the expenses reported were over and above the award, even after taking into account the expenses or losses reimbursed from other sources. For future reporting, the grantees will take into account the activities allowed or unallowed from other sources, namely as part of the Critical Access Hospital system and cost reimbursement program. Person Responsible: Doug Kosier, CEO Anticipated Completion Date: Plan to be implemented by December 31 , 2022 with policy approved by June 30, 2023. 615
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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