EIN: 390808498
UEI: FAK4WDJ8DY25
Audited by: Wipfli
Oversight agency: 93 [Department of Health and Human Services]
Data as of August 27, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on September 21, 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 21, 2023 (1256 days ago).
What is a management decision? →The Richland Hospital, Inc. did not properly report its lost revenues in the Health Resources and Services Administration (?HRSA?) portal based on the definition of receipts. Criteria: The Provider Relief Funds were provided under the Coronavirus Aid, Relief, and Economic Security Act (Pub. L. No. 116-136, 134 Stat. 563) and are to be used to prevent, prepare for, and respond to coronavirus and that the funds shall reimburse the recipient only for health care related expenses or lost revenues that are attributable to coronavirus. Context: During the audit, it was determined that The Richland Hospital, Inc. used gross revenue to calculate lost revenue. Per the HRSA reporting requirements, patient care-related revenue should be reported net of adjustments including discounts and contractual adjustments which would equate to ?receipts.? Cause: Management oversight. Effect: The Richland Hospital, Inc. is not in compliance with federal regulations and guidelines surrounding the reporting of the Provider Relief Funds; however, even with this change there would be enough lost revenue utilizing the HRSA definition of revenue or receipts to still cover the funds received. Recommendation: We recommend that management work with HRSA to correct their calculation of lost revenue submitted to the portal for Phase 1 as this may impact lost revenue amounts utilized in future distributions and reporting of funds utilized. View of Responsible Officials: Management will work to update past reporting to HRSA as well as track any required adjustments needed for future Provider Relief Fund distributions which may involve the use of lost revenue.
Show full finding ▾Hide full finding ▴Condition: The Richland Hospital, Inc. did not properly report its lost revenues in the Health Resources and Services Administration (?HRSA?) portal based on the definition of receipts. Criteria: The Provider Relief Funds were provided under the Coronavirus Aid, Relief, and Economic Security Act (Pub. L. No. 116-136, 134 Stat. 563) and are to be used to prevent, prepare for, and respond to coronavirus and that the funds shall reimburse the recipient only for health care related expenses or lost revenues that are attributable to coronavirus. Context: During the audit, it was determined that The Richland Hospital, Inc. used gross revenue to calculate lost revenue. Per the HRSA reporting requirements, patient care-related revenue should be reported net of adjustments including discounts and contractual adjustments which would equate to ?receipts.? Cause: Management oversight. Effect: The Richland Hospital, Inc. is not in compliance with federal regulations and guidelines surrounding the reporting of the Provider Relief Funds; however, even with this change there would be enough lost revenue utilizing the HRSA definition of revenue or receipts to still cover the funds received. Recommendation: We recommend that management work with HRSA to correct their calculation of lost revenue submitted to the portal for Phase 1 as this may impact lost revenue amounts utilized in future distributions and reporting of funds utilized. View of Responsible Officials: Management will work to update past reporting to HRSA as well as track any required adjustments needed for future Provider Relief Fund distributions which may involve the use of lost revenue.
Management will work to update past reporting to HRSA as well as track any required adjustments needed for future Provider Relief Fund distributions which may involve the use of lost revenue.
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