EIN: 430957840
UEI: FNRGBN9LEKA8
Audited by: RSM US 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 May 22, 2025. 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 November 22, 2025 (290 days ago).
What is a management decision? →FAC accepted this audit on May 15, 2024 — management decision was due November 15, 2024.
The Organization used PRF funding to cover the cost of a patient registration program for one year. The contract was paid for and signed during the period of availability but a portion of the cost of the program was not incurred until after June 30, 2023. Cause: The Organization did not have review controls in place to ensure that only expenditures with the applicable period of availability were allocated to the grant. Effect: Noncompliance with federal regulations over the period of allowability could impact future funding. Context: One invoice out of forty tested for this program was outside the period of availability. Questioned Costs: $80,813 Repeat Finding: No Recommendation: We recommend that the Organization implement procedures to properly review the period of availability when applying expenditures to federal grants. Management Response: Management agrees with the finding. See corrective action plan.
Show full finding ▾Hide full finding ▴2023-001 U.S. Department of Health and Human Services COVID-19 - Provider Relief Fund (PRF) and American Rescue Plan (ARP) Rural Distribution ALN 93.498 Federal Award Year: 2023 Type of Finding: Significant Deficiency Finding: Swope Health Services and Subsidiaries expended federal funding on an invoice with a service period outside of the Period of Availability for Period 5 of the Provider Relief Fund. Criteria: Provider Relief Fund disbursements are separated into various reporting periods based on the timing of the original payment received by the Organization. The Organization received funding under Period 5 that has a period of availability of January 1, 2020 to June 30, 2023. All expenditures reimbursed by the Period 5 funds must be incurred within this period. Condition: The Organization used PRF funding to cover the cost of a patient registration program for one year. The contract was paid for and signed during the period of availability but a portion of the cost of the program was not incurred until after June 30, 2023. Cause: The Organization did not have review controls in place to ensure that only expenditures with the applicable period of availability were allocated to the grant. Effect: Noncompliance with federal regulations over the period of allowability could impact future funding. Context: One invoice out of forty tested for this program was outside the period of availability. Questioned Costs: $80,813 Repeat Finding: No Recommendation: We recommend that the Organization implement procedures to properly review the period of availability when applying expenditures to federal grants. Management Response: Management agrees with the finding. See corrective action plan.
Identifying Number: 2023-001 Finding: Swope Health Services and Subsidiaries expended federal funding on an invoice with a service period outside of the Period of Availability for Period 5 of the Provider Relief Fund. Corrective Actions Taken or Planned: Management will evaluate and alter the accounts payable invoice review process as necessary to mitigate the risk of inaccurate recording of prepaid expenditures, as was the case in this finding. Management will consider the need to reorganize the assignment of duties as they pertain to the processing and review of invoices and vendor payments to ensure a sufficient level of review of material transactions to ensure accurate accounting of vendor payments. Person Responsible: Naimish Patel, CFO Anticipated Completion Date: Plan to be completed by December 31, 2024
FAC accepted this audit on May 4, 2023 — management decision was due November 4, 2023.
FAC accepted this audit on May 5, 2022 — management decision was due November 5, 2022.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴FAC accepted this audit on May 3, 2021 — management decision was due November 3, 2021.
FAC accepted this audit on May 10, 2020 — management decision was due November 10, 2020.
FAC accepted this audit on May 7, 2019 — management decision was due November 7, 2019.
FAC accepted this audit on May 6, 2018 — management decision was due November 6, 2018.
FAC accepted this audit on May 14, 2017 — management decision was due November 14, 2017.
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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