EIN: 390807205
UEI: GSA_MIGRATION
Audited by: WIPFLI LLP
Oversight agency: 93 [Department of Health and Human Services]
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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 September 6, 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 6, 2023 (1277 days ago).
What is a management decision? →During our audit, we noted The Lutheran Home, Inc. reported their lost revenue calculation for period 1 and period 2 portal submissions as method 2, but The Lutheran Home, Inc. actually used method 3. Criteria: Management is responsible for reporting lost revenue using the appropriate method as established by the Department of Health and Human Services (HHS). Cause: The Lutheran Home, Inc. reported lost revenue for period 1 and 2 portal submissions as method 2 when they should have reported as method 3 since the 2021 budget was not approved prior to March 27, 2020 as required by HHS. Effect: Lost revenue reported on the financial statements may be misstated and there is a potential for recoupment of HHS PRF. Recommendation: We recommend that management re-open period 1 and period 2 portal submissions and change their lost revenue calculation method to method 3. We also recommend that management report lost revenue calculation using method 3 in future portal submissions. View of Responsible Official: Management agrees with this finding. Responsibility for reporting lost revenue using proper method is assigned to the CFO.
Show full finding ▾Hide full finding ▴Type of Finding: Significant Deficiency Description: Lost revenue calculation reported as method 2 Condition: During our audit, we noted The Lutheran Home, Inc. reported their lost revenue calculation for period 1 and period 2 portal submissions as method 2, but The Lutheran Home, Inc. actually used method 3. Criteria: Management is responsible for reporting lost revenue using the appropriate method as established by the Department of Health and Human Services (HHS). Cause: The Lutheran Home, Inc. reported lost revenue for period 1 and 2 portal submissions as method 2 when they should have reported as method 3 since the 2021 budget was not approved prior to March 27, 2020 as required by HHS. Effect: Lost revenue reported on the financial statements may be misstated and there is a potential for recoupment of HHS PRF. Recommendation: We recommend that management re-open period 1 and period 2 portal submissions and change their lost revenue calculation method to method 3. We also recommend that management report lost revenue calculation using method 3 in future portal submissions. View of Responsible Official: Management agrees with this finding. Responsibility for reporting lost revenue using proper method is assigned to the CFO.
Finding # 2021-002 (Lost Revenue Calculation Reported as Method 2) Response: When reporting for period 3 with HHS on or prior to 9/30/2022 deadline, management will change revenue calculation to method 3, which will auto-change the calculation method for period 1 and period 2 to method 3. All future portal submissions will use method 3. Responsible Party: CFO at The Lutheran Home, Inc. Estimated Completion: 09/31/2022
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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