EIN: 381359265
UEI: C691JDUN99Y7
Data as of August 22, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on December 20, 2023. 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 June 20, 2024 (794 days ago).
What is a management decision? →Assistance Listing, Federal Agency, and Program Name 93.498, U.S Department of Health and Human Services, COVID 19: Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Federal Award Identification Number and Year N/A, 2023 Pass through Entity N/A Direct funded Finding Type Material weakness and material noncompliance with laws and regulations Repeat Finding No Criteria Per the Provider Relief Fund General and Targeted Distribution Post Payment Notice of Reporting Requirements dated June 11, 2021, recipients may choose to apply PRF payments toward lost revenue using one of three options, up to the amount: Option i: of the difference between actual patient care revenue; Option ii: of the difference between budgeted (prior to March 27, 2020) and actual patient care revenue; or Option iii: calculated by any reasonable method of estimating revenue When Option i or Option iii is used, reporting entities are required to report each quarter's revenue on a payor level, using the following categories: Medicare Part A or B, Medicare Part C (Medicare Advantage), Medicaid/Children's Health Insurance Program (CHIP), Commercial Insurance, Self Pay (No Insurance), and Other. Condition While the total revenue amounts reported by the Organization were accurate, there were two quarters (the third and fourth quarters of calendar year 2021) where the amounts identified for individual payors were not correct by offsetting amounts. The Organization's controls in place for reporting submissions ensured that the grand totals for each quarter were correct, but did not identify that individual payor amounts were correct. Questioned Costs None Identification of How Questioned Costs Were Computed N/A Refer to context below for additional information. Context While the reporting submission reported the revenue information at the appropriate level of detail (identified in the criteria section above), several of the amounts reported for various payors were incorrect. The variances were offsetting, and there was no impact to the total lost revenue amounts reported. Cause and Effect Adequate review of the reporting submission was not completed to ensure the report was fully in agreement with the supporting schedules maintained by management. As a result, while the total lost revenue amounts reported were correct, several individual payor level revenue amounts were not correctly reported. Recommendation We recommend the Organization implement controls to ensure reports are completed and submitted in accordance with the guidelines established by HHS. Views of Responsible Officials and Corrective Action Plan The Organization agrees with this finding. The Organization will implement and document a secondary level of review prior to all submissions to ensure submitted amounts agree back to supporting documentation.
Show full finding ▾Hide full finding ▴Assistance Listing, Federal Agency, and Program Name 93.498, U.S Department of Health and Human Services, COVID 19: Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Federal Award Identification Number and Year N/A, 2023 Pass through Entity N/A Direct funded Finding Type Material weakness and material noncompliance with laws and regulations Repeat Finding No Criteria Per the Provider Relief Fund General and Targeted Distribution Post Payment Notice of Reporting Requirements dated June 11, 2021, recipients may choose to apply PRF payments toward lost revenue using one of three options, up to the amount: Option i: of the difference between actual patient care revenue; Option ii: of the difference between budgeted (prior to March 27, 2020) and actual patient care revenue; or Option iii: calculated by any reasonable method of estimating revenue When Option i or Option iii is used, reporting entities are required to report each quarter's revenue on a payor level, using the following categories: Medicare Part A or B, Medicare Part C (Medicare Advantage), Medicaid/Children's Health Insurance Program (CHIP), Commercial Insurance, Self Pay (No Insurance), and Other. Condition While the total revenue amounts reported by the Organization were accurate, there were two quarters (the third and fourth quarters of calendar year 2021) where the amounts identified for individual payors were not correct by offsetting amounts. The Organization's controls in place for reporting submissions ensured that the grand totals for each quarter were correct, but did not identify that individual payor amounts were correct. Questioned Costs None Identification of How Questioned Costs Were Computed N/A Refer to context below for additional information. Context While the reporting submission reported the revenue information at the appropriate level of detail (identified in the criteria section above), several of the amounts reported for various payors were incorrect. The variances were offsetting, and there was no impact to the total lost revenue amounts reported. Cause and Effect Adequate review of the reporting submission was not completed to ensure the report was fully in agreement with the supporting schedules maintained by management. As a result, while the total lost revenue amounts reported were correct, several individual payor level revenue amounts were not correctly reported. Recommendation We recommend the Organization implement controls to ensure reports are completed and submitted in accordance with the guidelines established by HHS. Views of Responsible Officials and Corrective Action Plan The Organization agrees with this finding. The Organization will implement and document a secondary level of review prior to all submissions to ensure submitted amounts agree back to supporting documentation.
While the total revenue amounts reported by the Organization were accurate, there were two quarters (the third and fourth quarters of calendar year 2021) where the amounts identified for individual payors were not correct by offsetting amounts. The Organization's controls in place for reporting submissions ensured that the grand totals for each quarter were correct, but did not identify that individual payor amounts were correct. Planned Corrective Action: The Organization agrees with this finding. The Organization will implement and document a secondary level of review prior to all submissions to ensure submitted amounts agree back to supporting documentation. Contact person responsible for corrective action: Nate Guzman, Controller Anticipated Completion Date: 12/6/2023
FAC accepted this audit on December 18, 2022 — management decision was due June 18, 2023.
Assistance Listing Number, Federal Agency, and Program Name - 97.036, U.S. Department of Homeland Security, COVID-19: Disaster Grants - Public Assistance (Presidentially Declared Disasters) Federal Award Identification Number and Year - N/A, 2022 Pass through Entity - Michigan State Police Finding Type - Material weakness and material noncompliance with laws and regulations Repeat Finding - No Criteria - Per the grant agreement, quarterly progress reports are required to be submitted within 15 days after the end of each calendar quarter to the Michigan State Police. Condition - The quarterly progress reports required under the award were not submitted timely. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A - Refer to context below for additional information. Context - The Organization did not submit the quarterly progress reports during the period under audit in a timely manner. The first progress report, related to the quarter ended March 31, 2022, was due by April 15, 2022 but was not submitted until October 2022 when all late progress reports were submitted. Cause and Effect - Appropriate review of the grant agreements was not completed to ensure the Organization was in compliance with the reporting requirements. Recommendation - We recommend the Organization implement controls, including additional levels of review, to ensure the Organization remains in compliance with grant agreements. Views of Responsible Officials and Corrective Action Plan - The Organization agrees with this finding. The Organization will begin utilizing its Contract Database System to house all federal grant agreements. This will allow for compliance tracking, monitoring and sign-off documentation by appropriate personnel.
Show full finding ▾Hide full finding ▴Assistance Listing Number, Federal Agency, and Program Name - 97.036, U.S. Department of Homeland Security, COVID-19: Disaster Grants - Public Assistance (Presidentially Declared Disasters) Federal Award Identification Number and Year - N/A, 2022 Pass through Entity - Michigan State Police Finding Type - Material weakness and material noncompliance with laws and regulations Repeat Finding - No Criteria - Per the grant agreement, quarterly progress reports are required to be submitted within 15 days after the end of each calendar quarter to the Michigan State Police. Condition - The quarterly progress reports required under the award were not submitted timely. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A - Refer to context below for additional information. Context - The Organization did not submit the quarterly progress reports during the period under audit in a timely manner. The first progress report, related to the quarter ended March 31, 2022, was due by April 15, 2022 but was not submitted until October 2022 when all late progress reports were submitted. Cause and Effect - Appropriate review of the grant agreements was not completed to ensure the Organization was in compliance with the reporting requirements. Recommendation - We recommend the Organization implement controls, including additional levels of review, to ensure the Organization remains in compliance with grant agreements. Views of Responsible Officials and Corrective Action Plan - The Organization agrees with this finding. The Organization will begin utilizing its Contract Database System to house all federal grant agreements. This will allow for compliance tracking, monitoring and sign-off documentation by appropriate personnel.
Finding Number: 2022-001 Condition: The quarterly progress reports required under the award were not submitted timely. Planned Corrective Action: The Organization agrees with this finding. The Organization will begin utilizing its Contract Database System to house all federal grant agreements. This will allow for compliance tracking, monitoring and sign-off documentation by appropriate personnel. Contact person responsible for corrective action: Nate Guzman, Controller Anticipated Completion Date: December 31, 2022
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