EIN: 462931328
UEI: GS1DB81QJ9N8
Audited by: Forivs Mazars
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 November 12, 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 May 12, 2026 (122 days ago).
What is a management decision? →The District is required to prepare and submit period one provider relief fund report to the U.S. Department of Health and Human Services. This report is to be prepared using accurate financial information and submitted by the deadline established. Questioned costs: Unknown Context: The period one provider relief fund report was tested. The District selected option 2 to report lost revenues based on quarterly gross patient service revenue by department in comparison to budgeted gross patient service revenue. A material error in the calculation of the patient service revenue for the quarters reported was identified. Additionally, budgets were not reviewed and approved by the board within the required timeline. Finally, there was no documented review and approval of the reporting prior to submission. Effect: Errors were made in reporting quarterly total revenue/net charges from patient care. Lost revenue was not accurately reported. Cause: Internal controls over compliance were not in place to ensure the District properly calculated lost revenue including a lack of documented approval by management of the reporting prior to submission. Identification as a repeat finding: Not a repeat finding. Recommendation: Policies and procedures over federal grant reporting should be modified to ensure reports are prepared using complete and accurate information. Views of responsible officials and planned corrective actions: See attached corrective action plan for the District’s response to finding.
Show full finding ▾Hide full finding ▴COVID-19 Provider Relief Fund Federal Assistance Listing Number 93.498 U.S. Department of Health and Human Services Criteria or Specific Requirement: Reporting (45 CFR 75.342) 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 District is required to prepare and submit period one provider relief fund report to the U.S. Department of Health and Human Services. This report is to be prepared using accurate financial information and submitted by the deadline established. Questioned costs: Unknown Context: The period one provider relief fund report was tested. The District selected option 2 to report lost revenues based on quarterly gross patient service revenue by department in comparison to budgeted gross patient service revenue. A material error in the calculation of the patient service revenue for the quarters reported was identified. Additionally, budgets were not reviewed and approved by the board within the required timeline. Finally, there was no documented review and approval of the reporting prior to submission. Effect: Errors were made in reporting quarterly total revenue/net charges from patient care. Lost revenue was not accurately reported. Cause: Internal controls over compliance were not in place to ensure the District properly calculated lost revenue including a lack of documented approval by management of the reporting prior to submission. Identification as a repeat finding: Not a repeat finding. Recommendation: Policies and procedures over federal grant reporting should be modified to ensure reports are prepared using complete and accurate information. Views of responsible officials and planned corrective actions: See attached corrective action plan for the District’s response to finding.
Corrective Action Plan for Finding 2021-003, Reporting and Activities Allowed/Unallowed and Allowable Costs/Cost Principles We are in receipt of the findings required to be reported by the single audit for Period 1 reporting for payments received from the Provider Relief Fund (PRF), specifically, regarding discrepancies in the reporting requirements and auditing for the above period for the PRF. Management does not dispute the finding. The District will work to develop policies over financial reporting for future periods for PRF reporting and auditing. The District will perform detailed analysis of the reporting requirements in accordance with the guidelines set forth by HRSA. The District CEO, Gena Speer, will oversee this to ensure that this is accomplished. The Corrective Action Plan will be implemented by September 30, 2025.
The District is required to prepare and submit period one provider relief fund report to the U.S. Department of Health and Human Services. This report is to be prepared using accurate financial information and submitted by the deadline established. The funds cannot be used for expenses reimbursed or obligated to be reimbursed by other sources. Questioned costs: Approximately $1,217,000. Questioned costs were estimated by applying the error percentages separately for construction related expenditures and non-construction related expenditures to the related populations. Construction related claimed expenditures totaled $1,214,061 with one error noted of $1,124,595. Other claimed expenditures not related to construction totaled $467,154 with six errors noted amounting to $36,444. Context: The period one provider relief fund report was tested. The District was unable to provide supporting documentation to support all of the $467,154 expenditures not related to construction claimed on the period one reporting. Additionally, the District claimed expenditures for construction in the amount of $1,214,061 which included amounts that were not completed as of the end of the covered period. Finally, there was no documented review and approval of the reporting prior to submission. Effect: The District submitted expenses under the PRF program for which adequate support could not be provided. Cause: The guidance provided by HHS to providers across the country as to how to report their COVID-19-related expenses and lost revenues is, at times, difficult to comprehend and apply. Internal controls were not in place to ensure the District correctly applied the guidance including a lack of documented approval by management of the reporting prior to submission. Identification as a repeat finding: Not a repeat finding. Recommendation: Management should ensure proper internal controls are put into place to ensure that allowable expenses reported are properly supported and in accordance with program terms. Views of responsible officials and planned corrective actions: See attached corrective action plan for the District’s response to finding.
Show full finding ▾Hide full finding ▴COVID-19 Provider Relief Fund Federal Assistance Listing Number 93.498 U.S. Department of Health and Human Services Criteria or Specific Requirement: Reporting (45 CFR 75.342) 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 District is required to prepare and submit period one provider relief fund report to the U.S. Department of Health and Human Services. This report is to be prepared using accurate financial information and submitted by the deadline established. The funds cannot be used for expenses reimbursed or obligated to be reimbursed by other sources. Questioned costs: Approximately $1,217,000. Questioned costs were estimated by applying the error percentages separately for construction related expenditures and non-construction related expenditures to the related populations. Construction related claimed expenditures totaled $1,214,061 with one error noted of $1,124,595. Other claimed expenditures not related to construction totaled $467,154 with six errors noted amounting to $36,444. Context: The period one provider relief fund report was tested. The District was unable to provide supporting documentation to support all of the $467,154 expenditures not related to construction claimed on the period one reporting. Additionally, the District claimed expenditures for construction in the amount of $1,214,061 which included amounts that were not completed as of the end of the covered period. Finally, there was no documented review and approval of the reporting prior to submission. Effect: The District submitted expenses under the PRF program for which adequate support could not be provided. Cause: The guidance provided by HHS to providers across the country as to how to report their COVID-19-related expenses and lost revenues is, at times, difficult to comprehend and apply. Internal controls were not in place to ensure the District correctly applied the guidance including a lack of documented approval by management of the reporting prior to submission. Identification as a repeat finding: Not a repeat finding. Recommendation: Management should ensure proper internal controls are put into place to ensure that allowable expenses reported are properly supported and in accordance with program terms. Views of responsible officials and planned corrective actions: See attached corrective action plan for the District’s response to finding.
Corrective Action Plan for Finding 2021-004, Reporting and Activities Allowed/Unallowed and Allowable Costs/Cost Principles We are in receipt of the findings required to be reported by the single audit for Period 1 reporting for payments received from the Provider Relief Fund (PRF), specifically, regarding discrepancies in the reporting requirements and auditing for the above period for the PRF. Management does not dispute the finding. The District will work to develop policies over financial reporting for future periods for PRF reporting and auditing. The District will perform detailed analysis of the reporting requirements in accordance with the guidelines set forth by HRSA. The District CEO, Gena Speer, will oversee this to ensure that this is accomplished. The District had enough expenditures for Period 1 and 4 funding received to cover any disqualified lost revenues that were utilized as a basis for the funds received. The Corrective Action Plan will be implemented by September 30, 2025.
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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