EIN: 416008775
UEI: PM8LKMPC4L95
Audited by: WIPFLI LLP
Oversight agency: 93 [Department of Health and Human Services]
Data as of August 28, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on September 27, 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 27, 2023 (1250 days ago).
What is a management decision? →CCM Health did not meet its requirements to use the funds to prevent, prepare for, and respond to coronavirus and that the payment shall reimburse the recipient only for health care related expenses or lost revenues that are attributable to coronavirus. 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 expenditures claimed as allowance COVID expenses were reported on the submission of expenses to the Health Resources and Services Agency (HRSA) online forms without deducting for cost-reimbursement received from the Medicare program for the same items used. The full amount of these expenditures are not an allowable COVID expense under the Department of Health and Human Services guidelines for the use of Provider Relief Funds until after other applicable payor sources, such as Medicare program cost-reimbursement for being a Critical Access Hospital are accounted for. In review of the submitted information to HRSA, it was also noted that CCM Health could have reported additional lost revenues to cover any difference if the cost reimbursement would have been deducted from expenses. Cause: Management oversight. Effect: CCM Health is not in compliance with federal regulations and guidelines surrounding the reporting of use of the Provider Relief Funds. Recommendation: We recommend that management update its portal reporting with HRSA and track the additional lost revenue which will need to be utilized in the Phase I reporting as it may impact future Provider Relief Fund reports as well as uses of future distributions from the Provider Relief Funds. View of Responsible Officials: Management will estimate Medicare reimbursement using the applicable Medicare Cost report to determine allowability under the specific grant's rules and regulations, and 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: CCM Health did not meet its requirements to use the funds to prevent, prepare for, and respond to coronavirus and that the payment shall reimburse the recipient only for health care related expenses or lost revenues that are attributable to coronavirus. 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 expenditures claimed as allowance COVID expenses were reported on the submission of expenses to the Health Resources and Services Agency (HRSA) online forms without deducting for cost-reimbursement received from the Medicare program for the same items used. The full amount of these expenditures are not an allowable COVID expense under the Department of Health and Human Services guidelines for the use of Provider Relief Funds until after other applicable payor sources, such as Medicare program cost-reimbursement for being a Critical Access Hospital are accounted for. In review of the submitted information to HRSA, it was also noted that CCM Health could have reported additional lost revenues to cover any difference if the cost reimbursement would have been deducted from expenses. Cause: Management oversight. Effect: CCM Health is not in compliance with federal regulations and guidelines surrounding the reporting of use of the Provider Relief Funds. Recommendation: We recommend that management update its portal reporting with HRSA and track the additional lost revenue which will need to be utilized in the Phase I reporting as it may impact future Provider Relief Fund reports as well as uses of future distributions from the Provider Relief Funds. View of Responsible Officials: Management will estimate Medicare reimbursement using the applicable Medicare Cost report to determine allowability under the specific grant's rules and regulations, and 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 estimate Medicare reimbursement using the applicable Medicare Cost report to determine allowability under the specific grant's rules and regulations, and 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.
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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