EIN: 470566524
UEI: J3G8MDKJ2A79
Data as of August 23, 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 (1244 days ago).
What is a management decision? →Providence Medical Center did not meet its requirements to use the funds 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: During the audit, it was determined that there were a number of expenditures claimed as allowable COVID-19 expenses without deducting for cost-reimbursement received from the Medicare program for items used in operations and also included on the submission of expenses to the Health Resources and Services Agency (HRSA). The full amount of these expenditures are not an allowable COVID-19 expense under the Department of Health and Human Services guidelines for the use of Provider Relief Funds until after other applicable payor sources, such as Medicare program cost-reimbursement for being a Critical Access Hospital are accounted for. In addition, there were amounts of expenses not included in the initial portal submission to HRSA which were COVID-19 related expenses. The net result of these items would have resulted in no recoupment by HRSA related to allowable COVID-19 Provider Relief Funding for expenses, but the reporting categories and tracking by management should be updated. Cause: Management oversight. Effect: Providence Medical Center is not in compliance with federal regulations and guidelines surrounding the use of the Provider Relief Funds. Recommendation: We recommend that management review all the submitted expenses and lost revenue amounts for allowability under the criteria provided by the Department of Health and Human Services, and work with HRSA to potentially reopen its reporting portal as this could impact the ability to claim future expenses and/or lost revenues related to future Provider Relief Fund amounts received.
Show full finding ▾Hide full finding ▴Finding 2021-002 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: Providence Medical Center did not meet its requirements to use the funds 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: During the audit, it was determined that there were a number of expenditures claimed as allowable COVID-19 expenses without deducting for cost-reimbursement received from the Medicare program for items used in operations and also included on the submission of expenses to the Health Resources and Services Agency (HRSA). The full amount of these expenditures are not an allowable COVID-19 expense under the Department of Health and Human Services guidelines for the use of Provider Relief Funds until after other applicable payor sources, such as Medicare program cost-reimbursement for being a Critical Access Hospital are accounted for. In addition, there were amounts of expenses not included in the initial portal submission to HRSA which were COVID-19 related expenses. The net result of these items would have resulted in no recoupment by HRSA related to allowable COVID-19 Provider Relief Funding for expenses, but the reporting categories and tracking by management should be updated. Cause: Management oversight. Effect: Providence Medical Center is not in compliance with federal regulations and guidelines surrounding the use of the Provider Relief Funds. Recommendation: We recommend that management review all the submitted expenses and lost revenue amounts for allowability under the criteria provided by the Department of Health and Human Services, and work with HRSA to potentially reopen its reporting portal as this could impact the ability to claim future expenses and/or lost revenues related to future Provider Relief Fund amounts received.
Management of the organization will work with HRSA to update its documentation as well as update its internal records to reflect allowable lost revenues under the program. Although in 2021, the updates to allowable expenditures did not result in any change in amounts allowable for funding by the Provider Relief Funds, this change may impact future calculations. The Hospital?s accounting staff will review these necessary changes and ensure that amounts are updated for use on the next Provider Relief Fund reporting due in early calendar year 2023. These steps will help to ensure that no amounts of lost revenue or allowable expenditures by the Hospital are not reported in two reporting periods or claimed twice.
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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