EIN: 472584315
UEI: ZMBACEXG3AB5
Data as of August 21, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on September 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 March 28, 2023 (1243 days ago).
What is a management decision? →Finding 2021-001 Significant Deficiency in Internal Control - Reporting Assistance Listing Number.: 93.498 COVID-19 - Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Federal Agency: U.S. Department of Health and Human Services Pass-through Agency: Not applicable Award Number / Year: Not applicable / 2020 Criteria: Provider Relief Fund (PRF) payment amounts (excluding Skilled Nursing Facility (SNF) and Nursing Home Infection Control Distribution payments) not fully expended on health care-related expenses attributable to coronavirus may be applied to patient care lost revenues, if applicable. Recipients may choose to apply PRF payments toward lost revenues using one of three options: Option i: of the difference between actual patient care revenues; Option ii: of the difference between budgeted and actual patient care revenues. Option iii: calculated by any reasonable method of estimating revenues. Condition/Context: The Organization did not complete the PRF reporting in accordance with the U.S. Department of Health and Human Services guidance. For the Organization to report lost revenues using option ii (budgeted revenues compared to actual revenues) for Reporting Periods 1 and 2, the Organization was required to have and approved a fiscal 2020 and 2021 budget prior to March 27, 2020 and covering the period of availability. The Organization?s 2020 budget was approved by this time, but not through the period of availability. Also, the 2021 budget utilized in Reporting Period 2 was not approved prior to March 27, 2020. Effect: The amounts reported to Health Resources & Services Administration (HRSA) were not in accordance with established U.S. Department of Health and Human Services reporting guidance. Questioned Costs: Not determinable. Cause: The Organization misinterpreted the most recent instructions related to reporting and selected the wrong method of filing. Recommendation: We recommend that management implement procedures to ensure that the most recent guidance is reviewed and understood, and that information used in preparation of the reports is reviewed, with errors addressed, prior to reporting. Views of Responsible Officials: The Organization agrees with the finding.
Show full finding ▾Hide full finding ▴Finding 2021-001 Significant Deficiency in Internal Control - Reporting Assistance Listing Number.: 93.498 COVID-19 - Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Federal Agency: U.S. Department of Health and Human Services Pass-through Agency: Not applicable Award Number / Year: Not applicable / 2020 Criteria: Provider Relief Fund (PRF) payment amounts (excluding Skilled Nursing Facility (SNF) and Nursing Home Infection Control Distribution payments) not fully expended on health care-related expenses attributable to coronavirus may be applied to patient care lost revenues, if applicable. Recipients may choose to apply PRF payments toward lost revenues using one of three options: Option i: of the difference between actual patient care revenues; Option ii: of the difference between budgeted and actual patient care revenues. Option iii: calculated by any reasonable method of estimating revenues. Condition/Context: The Organization did not complete the PRF reporting in accordance with the U.S. Department of Health and Human Services guidance. For the Organization to report lost revenues using option ii (budgeted revenues compared to actual revenues) for Reporting Periods 1 and 2, the Organization was required to have and approved a fiscal 2020 and 2021 budget prior to March 27, 2020 and covering the period of availability. The Organization?s 2020 budget was approved by this time, but not through the period of availability. Also, the 2021 budget utilized in Reporting Period 2 was not approved prior to March 27, 2020. Effect: The amounts reported to Health Resources & Services Administration (HRSA) were not in accordance with established U.S. Department of Health and Human Services reporting guidance. Questioned Costs: Not determinable. Cause: The Organization misinterpreted the most recent instructions related to reporting and selected the wrong method of filing. Recommendation: We recommend that management implement procedures to ensure that the most recent guidance is reviewed and understood, and that information used in preparation of the reports is reviewed, with errors addressed, prior to reporting. Views of Responsible Officials: The Organization agrees with the finding.
Finding 2021-001 ? Significant Deficiency in Internal Control ? Reporting National Lutheran, Inc. d/b/a National Lutheran Communities & Services Corrective Action Plan for Federal Awards Report For the Year Ended December 31, 2021 A significant deficiency was noted in the Federal Awards report for the Provider Relief Fund (PRF) reporting for funds received for award year 2020. This occurred due to the incorrect selection of the methodology used for reporting lost revenues for Period 1 (funds received by 6/30/2020) and Period 2 (funds received by 12/31/2020). The lost revenue methodology noted in the PRF reports submitted for these periods was Option 2 ? the difference between budgeted and actual patient revenues. Option 2 is applicable only for budgets that were approved prior to 3/27/2020, and this option was selected because lost revenues reported as use of PRF will be limited to fiscal year 2020. However, because the period of availability to use funds received by 12/31/2020 extended to 12/31/2021, Option 2 is not appropriate because the fiscal year 2021 budget was not approved by 3/27/2020. Therefore, Option 3 (alternative reasonable method of estimating lost revenues) should have been selected. The corrective measure that will remedy this finding is a change to Option 3 for future PRF reporting periods, beginning with Period 3 (funds received by 6/30/2021). The alternative reasonable method of estimating lost revenues will remain budgeted revenues compared to actual revenues, but the comparison will be extended to reflect the period of availability to use PRF monies. A written narrative explaining why the lost revenue methodology is changing from Periods 1 and 2 reporting will be submitted along with the calculation of lost revenues by quarter for the applicable period of availability. It is anticipated that the change in methodology for calculating lost revenues will have no negative impact or require a repayment of PRF monies. There is no change in how lost revenues are calculated (remains budget compared to actual), but the period of calculating lost revenues will reflect the applicable period of availability for each PRF reporting period. The Period 3 reports were submitted to HRSA on 9/28/2022 for all entities and the change in methodology was reported as noted above. The submissions included a narrative which explained the methodology used to calculate lost revenues and excel spreadsheets of those calculations were also submitted with each entity?s report. All future reports submitted to HRSA (including the Period 3 reports) will be shared with the audit firm that completed the Federal Awards Report for fiscal year 2021 so they can confirm the appropriate corrective action was taken in response to the significant deficiency finding. Contact person responsible for corrective action: Michelle Hollis, mhollis@nationallutheran.org, 717-979-9024 Completed date: September 28, 2022
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