EIN: 436002764
UEI: DLTYMM77GY23
Audited by: Wipfli 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 January 30, 2024. 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 July 30, 2024 (770 days ago).
What is a management decision? →FAC accepted this audit on December 28, 2021 — management decision was due June 28, 2022.
The Hospital did not meet its requirements to use the funds received 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: Three of 40 payroll disbursements tested included errors causing the expenditure to be in full or part non allowable COVID expenses under the Department of Health and Human Services guidelines for the use of Provider Relief Funds. However, it was noted that the Hospital had sufficient unreimbursed lost revenue to cover the disbursements noted above and therefore retain the grant funding. Questioned Costs: None. Cause: Management oversight. Effect: The Organization is not in compliance with federal regulations and guidelines surrounding the use of the Provider Relief Funds. Recommendation: We recommend that management review all payroll disbursements for allowability under the criterial provided by the Department of Health and Human Services. View of Responsible Officials: Management will review all payroll disbursements to determine allowability under the specific grant's rules and regulations.
Show full finding ▾Hide full finding ▴Finding 2021.001 Program Name/CFDA Title: Provider Relief Fund Federal Assistance Listing Number: 93.498 Federal Agency: U.S. Department of Health and Human Services Type of Finding: Noncompliance/Significant Deficiency Compliance Requirement: Allowable Costs Condition: The Hospital did not meet its requirements to use the funds received 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: Three of 40 payroll disbursements tested included errors causing the expenditure to be in full or part non allowable COVID expenses under the Department of Health and Human Services guidelines for the use of Provider Relief Funds. However, it was noted that the Hospital had sufficient unreimbursed lost revenue to cover the disbursements noted above and therefore retain the grant funding. Questioned Costs: None. Cause: Management oversight. Effect: The Organization is not in compliance with federal regulations and guidelines surrounding the use of the Provider Relief Funds. Recommendation: We recommend that management review all payroll disbursements for allowability under the criterial provided by the Department of Health and Human Services. View of Responsible Officials: Management will review all payroll disbursements to determine allowability under the specific grant's rules and regulations.
Pike County Memorial Hospital has implemented an audit file that will be used in approvals for utilization of another pay code in the payroll system. Any amounts that are not deemed as regular payroll entries will have a spreadsheet form line items entered and approved by either CEO or CFO. Once the payroll has been processed, the spreadsheet form previously approved will be used to ensure post payroll totals are correct. If an error is discovered, then the check or ACH payment will be voided and the process is initiated from that origination point again.
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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