EIN: 453957368
UEI: GSA_MIGRATION
Single Audit filed under EIN: 581973570
That audit also covers 2 related EINs: 205415285, 825207287 · unlinked EINs have no separate FAC filing
Audited by: DRAFFIN & TUCKER, LLP
Oversight agency: 93 [Department of Health and Human Services]
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Data as of August 31, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on November 28, 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 May 28, 2023 (1192 days ago).
What is a management decision? →PCMI is required to prepare and submit Period 1 Provider Relief Fund reporting to the U.S. Department of Health and Human Services (HHS). The reporting is to be prepared using accurate financial information and submitted by the established deadlines. PMCI elected to obligate Period 1 Provider Relief Funds to lost revenues utilizing Option 1 based on 2019 actual revenues. Cause: PCMI's lost revenue calculation did not include Medicare Cost Report reimbursement revenue in 2021. Effect or Potential Effect: Lost revenues per the submission to HHS were more than actual calculated lost revenues by $260,955. Recommendation: We recommend a detail review of future submissions to ensure accuracy of calculations and reconciliations to supporting source documentation. Views of Responsible Officials: See corrective action plan.
Show full finding ▾Hide full finding ▴Criteria: Assistance Listing Number 93.498 - COVID-19 Provider Relief Fund Condition: PCMI is required to prepare and submit Period 1 Provider Relief Fund reporting to the U.S. Department of Health and Human Services (HHS). The reporting is to be prepared using accurate financial information and submitted by the established deadlines. PMCI elected to obligate Period 1 Provider Relief Funds to lost revenues utilizing Option 1 based on 2019 actual revenues. Cause: PCMI's lost revenue calculation did not include Medicare Cost Report reimbursement revenue in 2021. Effect or Potential Effect: Lost revenues per the submission to HHS were more than actual calculated lost revenues by $260,955. Recommendation: We recommend a detail review of future submissions to ensure accuracy of calculations and reconciliations to supporting source documentation. Views of Responsible Officials: See corrective action plan.
Compliance Finding - Material Weakness 2021-001 Response to Finding: Management has acknowledged the omission of certain elements in the lost revenue calculations. We have updated our calculations to reflect this finding and will retain adequate supporting documentation for this change should amounts be required to be reported in future periods. Further, we have evaluated the difference between updated calculations and the submissions and have determined unreimbursed lost revenue from the parent, Floyd Healthcare Management, Inc., could be used to show there was no impact on Period 1 Provider Relief Fund amounts eligible to be obligated to lost revenues. Contact Person: Mr. Phil Wheeler, CFO
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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