EIN: 430827220
UEI: T6AEHRKKZQU3
Audited by: Forvis Mazars
Oversight agency: 10 [Department of Agriculture]
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Data as of September 7, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on February 3, 2026. 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 August 3, 2026 (39 days ago).
What is a management decision? →FAC accepted this audit on January 24, 2025 — management decision was due July 24, 2025.
FAC accepted this audit on May 14, 2024 — management decision was due November 14, 2024.
COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Assistance Listing Number 93.498 U.S. Department of Health and Human Services (HHS)/Health Resources and Services Administration (HRSA) Criteria or Specific Requirement – Activities Allowed or Unallowed and Allowable Costs/Cost Principles (Pub. L. No. 116-136, 134 Stat. 563 and Pub. L. No. 116-139, 134 Stat. 622 and 623). Condition – The Organization is required to report on the use of Provider Relief Fund (PRF) distributions received. This report is to be prepared using accurate financial information following the accrual basis of accounting and other guidance issued by the U.S. Department of Health and Human Services (HHS). Questioned Costs – None Context – The Provider Relief Fund report for Period 4 was obtained and it was determined that the underlying detail support for lost revenues as reported under Period 4 reporting requirements contained clerical errors and improper inclusion of certain non-patient revenues. These errors do not impact PRF payments used for lost revenues in the current reporting period. Effect – Errors were made in reporting quarterly revenue from patient care. Lost revenues were not accurately reported. Cause – Management made a clerical error in the underlying detail supporting the calculation and improperly included non-patient service care revenue in the calculation. Identification as a Repeat Finding – See 2022-002 Recommendation – Policies and procedures over federal grant reporting should be reviewed to ensure reports are prepared using complete and accurate information. Views of Responsible Officials and Planned Corrective Actions - West Vue, Inc. concurs with this finding. West Vue, Inc. will review all files supporting reporting portal submissions and reconcile underlying detail to financial statements, as well as confirm clerical accuracy .
Show full finding ▾Hide full finding ▴COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Assistance Listing Number 93.498 U.S. Department of Health and Human Services (HHS)/Health Resources and Services Administration (HRSA) Criteria or Specific Requirement – Activities Allowed or Unallowed and Allowable Costs/Cost Principles (Pub. L. No. 116-136, 134 Stat. 563 and Pub. L. No. 116-139, 134 Stat. 622 and 623). Condition – The Organization is required to report on the use of Provider Relief Fund (PRF) distributions received. This report is to be prepared using accurate financial information following the accrual basis of accounting and other guidance issued by the U.S. Department of Health and Human Services (HHS). Questioned Costs – None Context – The Provider Relief Fund report for Period 4 was obtained and it was determined that the underlying detail support for lost revenues as reported under Period 4 reporting requirements contained clerical errors and improper inclusion of certain non-patient revenues. These errors do not impact PRF payments used for lost revenues in the current reporting period. Effect – Errors were made in reporting quarterly revenue from patient care. Lost revenues were not accurately reported. Cause – Management made a clerical error in the underlying detail supporting the calculation and improperly included non-patient service care revenue in the calculation. Identification as a Repeat Finding – See 2022-002 Recommendation – Policies and procedures over federal grant reporting should be reviewed to ensure reports are prepared using complete and accurate information. Views of Responsible Officials and Planned Corrective Actions - West Vue, Inc. concurs with this finding. West Vue, Inc. will review all files supporting reporting portal submissions and reconcile underlying detail to financial statements, as well as confirm clerical accuracy .
West Vue, Inc. concurs with this finding. West Vue, Inc. will review all files supporting reporting portal submissions and reconcile underlying detail to financial statements, as well as confirm clerical accuracy.
2022-002
FAC accepted this audit on June 11, 2023 — management decision was due December 11, 2023.
2022-022 COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Assistance Listing Number 93.498 U.S. Department of Health and Human Services/Health Resources and Services Administration (HRSA) Criteria or Specific Requirement ? Reporting (45 CFR 75.42) Condition ? The Organization?s underlying lost revenue calculations by quarter did not agree to quarterly amounts reported within Period 2 reporting submissions. Questioned Costs ? None Context ? The Provider Relief Fund report for Period 2 was obtained and it was determined that the underlying detail support for lost revenues as reported under Period 2 reporting requirements did not agree to amounts reported by quarter within the reporting portal. Effect ? The Organization?s reporting of lost revenues was not prepared in accordance with the requirements determined by HHS/HRSA. Cause ? Management made a clerical error in the underlying detail supporting the calculation. Identification as a repeat finding ? Not applicable. Recommendation ? Management should review all calculations and underlying detail support and compare to amounts reported within the reporting portal prior to submission.
Show full finding ▾Hide full finding ▴2022-022 COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Assistance Listing Number 93.498 U.S. Department of Health and Human Services/Health Resources and Services Administration (HRSA) Criteria or Specific Requirement ? Reporting (45 CFR 75.42) Condition ? The Organization?s underlying lost revenue calculations by quarter did not agree to quarterly amounts reported within Period 2 reporting submissions. Questioned Costs ? None Context ? The Provider Relief Fund report for Period 2 was obtained and it was determined that the underlying detail support for lost revenues as reported under Period 2 reporting requirements did not agree to amounts reported by quarter within the reporting portal. Effect ? The Organization?s reporting of lost revenues was not prepared in accordance with the requirements determined by HHS/HRSA. Cause ? Management made a clerical error in the underlying detail supporting the calculation. Identification as a repeat finding ? Not applicable. Recommendation ? Management should review all calculations and underlying detail support and compare to amounts reported within the reporting portal prior to submission.
Finding 2022-002 Recommendation: Management should review all calculations and underlying detail support and compare to amounts reported within the reporting portal prior to submission. Comments and Corrective Action Planned: West Vue, Inc. concurs with this finding. West Vue, Inc. will review all files supporting reporting portal submissions and compare final submission data to underlying detail information prior to submission.
FAC accepted this audit on August 5, 2021 — management decision was due February 5, 2022.
FAC accepted this audit on February 2, 2020 — management decision was due August 2, 2020.
FAC accepted this audit on February 6, 2019 — management decision was due August 6, 2019.
FAC accepted this audit on February 6, 2018 — management decision was due August 6, 2018.
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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