EIN: 391574684
UEI: RAK6S1TCQG36
Data as of August 23, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on August 23, 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 February 23, 2024 (913 days ago).
What is a management decision? →During our testing, we noted that the Organization did not meet its requirements to accurately report on the funds used to prevent, prepare for, and respond to coronavirus and that the funds shall reimburse the recipient only for direct expenses or lost revenues that are attributable to coronavirus. For the reporting compliance requirement, accurate reports are required to be submitted each period as defined in the terms and conditions of the program. The Period 3 report contained an error in the information that was submitted, which resulted in an error in the total amount of calculated lost revenues and the amount of expense reported. Questioned costs: None. Context: During our testing, it was noted that the Organization erroneously reported lost revenue amounts for Quarter 1 and Quarter 2 of 2022 in the Period 3 reporting submission. Instead of entering the correct amounts for these quarters, management entered amounts related to their fiscal quarters which were previously reported in Quarter 3 and Quarter 4 of 2021. This was due to the Provider Relief Fund reports being based upon calendar year and the Organization is a fiscal year end of June 30. Further, the Organization erroneously reported $3,475 of infection control expenses in Quarter 1 of 2021 that could not be supported by infection control expenses that were incurred during that quarter; however, there were sufficient infection control expenses in Quarter 2 of 2021 that were not reported during other Provider Relief Fund reporting submissions. As a result, there were no questioned costs. Cause: Management oversight. Effect: While the lost revenues section of the Period 3 report, specifically related to quarterly revenues in 2022, was incorrectly reported, this error did not have an impact on their ability to recognize the funds received as lost revenues were not used on any of the Provider Relief Funds reported on the Period 3 report. Further, although the amount of expenses reported to support the funds could not be fully supported, there were sufficient expenses in other quarters that could support the amount recognized. As a result, there were no questioned costs as a result of this error. Recommendation: The Organization should review all reports prior to submission to ensure they are complete and accurate, and that the information is supported by detailed schedules of all expenses and internal financial statements for lost revenues. Views of responsible officials: There is no disagreement with the audit finding.
Show full finding ▾Hide full finding ▴Federal Agency: U.S. Department of Health and Human Services Federal Program Name: COVID-19 Provider Relief Funds Assistance Listing Number: 93.498 Award Period: Period 3 ? Provider Relief Funds Type of Finding: Significant Deficiency in Internal Control over Compliance and Immaterial Noncompliance Compliance Requirement: Reporting Criteria or specific requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award requires compliance with the provisions of reporting. 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 direct expenses or lost revenues that are attributable to coronavirus. Condition: During our testing, we noted that the Organization did not meet its requirements to accurately report on the funds used to prevent, prepare for, and respond to coronavirus and that the funds shall reimburse the recipient only for direct expenses or lost revenues that are attributable to coronavirus. For the reporting compliance requirement, accurate reports are required to be submitted each period as defined in the terms and conditions of the program. The Period 3 report contained an error in the information that was submitted, which resulted in an error in the total amount of calculated lost revenues and the amount of expense reported. Questioned costs: None. Context: During our testing, it was noted that the Organization erroneously reported lost revenue amounts for Quarter 1 and Quarter 2 of 2022 in the Period 3 reporting submission. Instead of entering the correct amounts for these quarters, management entered amounts related to their fiscal quarters which were previously reported in Quarter 3 and Quarter 4 of 2021. This was due to the Provider Relief Fund reports being based upon calendar year and the Organization is a fiscal year end of June 30. Further, the Organization erroneously reported $3,475 of infection control expenses in Quarter 1 of 2021 that could not be supported by infection control expenses that were incurred during that quarter; however, there were sufficient infection control expenses in Quarter 2 of 2021 that were not reported during other Provider Relief Fund reporting submissions. As a result, there were no questioned costs. Cause: Management oversight. Effect: While the lost revenues section of the Period 3 report, specifically related to quarterly revenues in 2022, was incorrectly reported, this error did not have an impact on their ability to recognize the funds received as lost revenues were not used on any of the Provider Relief Funds reported on the Period 3 report. Further, although the amount of expenses reported to support the funds could not be fully supported, there were sufficient expenses in other quarters that could support the amount recognized. As a result, there were no questioned costs as a result of this error. Recommendation: The Organization should review all reports prior to submission to ensure they are complete and accurate, and that the information is supported by detailed schedules of all expenses and internal financial statements for lost revenues. Views of responsible officials: There is no disagreement with the audit finding.
COVID-19 Provider Relief Fund ? Assistance Listing No. 93.498 Recommendation: The Organization should review all reports prior to submission to ensure they are complete and accurate, and that the information is supported by detailed schedules of all expenses and internal financial statements for lost revenues. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management has implemented a process that should ensure all future reports are accurate and reviewed prior to submission. This includes a review of all lost revenue information and verification of expenses that are being reported. Name of the contact person responsible for corrective action: Mark Sperka, CEO Planned completion date for corrective action plan: March 2023
During our testing, we noted that the Organization did not meet its requirements to accurately report on the funds used to prevent, prepare for, and respond to coronavirus and that the funds shall reimburse the recipient only for direct expenses or lost revenues that are attributable to coronavirus. For the allowable costs and activities compliance requirement, costs should only be submitted for reimbursement by Provider Relief Funds if they were used to prevent, prepare for, and respond to coronavirus and are accurately supported by internal records. Questioned costs: $523. Context: During our testing, it was noted that the Organization reported infection control expenses in the Period 2 reporting submission that could not be fully supported by internal records of infection control expenses. For its submission, the Organization utilized daily COVID testing logs to compile a master schedule of the number of tests completed by each campus location that was then used to calculate and determine the amount of COVID wages to be reported against its infection control distributions that were received in Period 2. As a result, there were questioned costs determined from our audit of $523 for infection control expenses. The client has identified and isolated $523 of infection control expenses that were incurred in Quarter 3 of 2020 that were not reported during other Provider Relief Fund reporting submissions. Cause: Management oversight. Effect: While the Provider Relief Funds reporting submission was incorrect and management was unable to provide the support behind these infection control costs, they have other COVID expenses that could make up for the costs. Recommendation: The Organization should review all expense amounts entered into the reporting portal submission to ensure the amounts are accurate and agree to internal supporting documentation. Views of responsible officials: There is no disagreement with the audit finding.
Show full finding ▾Hide full finding ▴Federal Agency: U.S. Department of Health and Human Services Federal Program Name: COVID-19 Provider Relief Funds Assistance Listing Number: 93.498 Award Period: Period 2 ? Provider Relief Funds Type of Finding: Significant Deficiency in Internal Control over Compliance and Immaterial Noncompliance Compliance Requirement: Allowable Costs and Activities Criteria or specific requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award requires compliance with the provisions of allowable costs and activities. 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 direct expenses or lost revenues that are attributable to coronavirus. Condition: During our testing, we noted that the Organization did not meet its requirements to accurately report on the funds used to prevent, prepare for, and respond to coronavirus and that the funds shall reimburse the recipient only for direct expenses or lost revenues that are attributable to coronavirus. For the allowable costs and activities compliance requirement, costs should only be submitted for reimbursement by Provider Relief Funds if they were used to prevent, prepare for, and respond to coronavirus and are accurately supported by internal records. Questioned costs: $523. Context: During our testing, it was noted that the Organization reported infection control expenses in the Period 2 reporting submission that could not be fully supported by internal records of infection control expenses. For its submission, the Organization utilized daily COVID testing logs to compile a master schedule of the number of tests completed by each campus location that was then used to calculate and determine the amount of COVID wages to be reported against its infection control distributions that were received in Period 2. As a result, there were questioned costs determined from our audit of $523 for infection control expenses. The client has identified and isolated $523 of infection control expenses that were incurred in Quarter 3 of 2020 that were not reported during other Provider Relief Fund reporting submissions. Cause: Management oversight. Effect: While the Provider Relief Funds reporting submission was incorrect and management was unable to provide the support behind these infection control costs, they have other COVID expenses that could make up for the costs. Recommendation: The Organization should review all expense amounts entered into the reporting portal submission to ensure the amounts are accurate and agree to internal supporting documentation. Views of responsible officials: There is no disagreement with the audit finding.
COVID-19 Provider Relief Fund ? Assistance Listing No. 93.498 Recommendation: The Organization should review all expense amounts entered into the reporting portal submission to ensure the amounts are accurate and agree to internal supporting documentation. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management has implemented a process that should ensure all future reports are accurate and reviewed prior to submission. This includes a review and verification of expenses that are being reported to ensure they are accurately entered and supported by internal records. Further, management has identified additional infection control related costs which were not claimed during the reporting periods submitted. These costs have been isolated to ensure they are not available for use in future periods. Name of the contact person responsible for corrective action: Mark Sperka, CEO Planned completion date for corrective action plan: March 2023
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.
Track your findings and corrective action plans across audit cycles.
Start tracking findings →Monitor subrecipient audit findings and compliance status.
Start monitoring →© 2026 Single Audit Intelligence. All data is public domain.