EIN: 430834159
UEI: GSA_MIGRATION
Audited by: FORVIS, LLP
Oversight agency: 93 [Department of Health and Human Services]
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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 September 29, 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 29, 2023 (1263 days ago).
What is a management decision? →Criteria or Specific Requirement ? Reporting (45 CFR 75.42) and Activities Allowed/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 did not identify certain patient service revenue adjustments in their lost revenue calculation. The Organization improperly excluded certain quarterly patient service revenue and bad debt adjustments and improperly included certain quarterly non-healthcare related revenues in its actual results reported. Questioned Costs ? None. Context ? The Provider Relief Fund report for Period 1 was obtained and it was determined that certain quarterly patient services revenue and bad debt adjustments were improperly excluded from the figures reported, while certain quarterly non-healthcare related revenues were improperly included in the figures reported. Effect ? The Organization?s reporting of lost revenues was not prepared in accordance with the requirements determined by HHS/HRSA. Cause ? Management of the Organization did not fully understand the requirements to determine and report lost revenues. Identification as a repeat finding ? Not applicable. Recommendation ? Management should review the requirements for determining lost revenues and consider correcting reporting submitted to HHS/HRSA utilizing proper amounts.
Show full finding ▾Hide full finding ▴Criteria or Specific Requirement ? Reporting (45 CFR 75.42) and Activities Allowed/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 did not identify certain patient service revenue adjustments in their lost revenue calculation. The Organization improperly excluded certain quarterly patient service revenue and bad debt adjustments and improperly included certain quarterly non-healthcare related revenues in its actual results reported. Questioned Costs ? None. Context ? The Provider Relief Fund report for Period 1 was obtained and it was determined that certain quarterly patient services revenue and bad debt adjustments were improperly excluded from the figures reported, while certain quarterly non-healthcare related revenues were improperly included in the figures reported. Effect ? The Organization?s reporting of lost revenues was not prepared in accordance with the requirements determined by HHS/HRSA. Cause ? Management of the Organization did not fully understand the requirements to determine and report lost revenues. Identification as a repeat finding ? Not applicable. Recommendation ? Management should review the requirements for determining lost revenues and consider correcting reporting submitted to HHS/HRSA utilizing proper amounts.
Management concurs with the audit findings and will review in detail the future Provider Relief Fund (PRF) reporting submissions. Regardless of the errors made in the initial reporting submission, the Organization has sufficient lost revenues during the period of availability to support Provider Relief Fund (PRF) payments. Corrective Action Plan Anticipated Completion Date: Plan to analyze previous amounts report and make updates, as necessary, in Period 3 reporting based upon that analysis, verifying that required patient service revenues are included in the lost revenue calculation. Contact Person/Primary Responsibility: Juli Oravec, Business Office Manager 1000 West Main Street Cabool, MO 65689 417-932-3713 joravec@kabulnh.com
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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