EIN: 476000803
UEI: GSA_MIGRATION
Data as of August 27, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on July 11, 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 January 11, 2023 (1324 days ago).
What is a management decision? →Federal Program - Federal Assistance Listing Number #93.498 US Department of Health and Human Services Provider Relief Fund Criteria - The terms and conditions of the CARES Act Provider Relief Fund (PRF) distributions state that funds are to only be used to prevent, prepare for and respond to coronavirus, and that funds may only be used for healthcare related expenses or lost revenue that is attributable to the coronavirus. Condition - During the process of identifying expenses that were incurred to prevent, prepare for or respond to the coronavirus pandemic, management duplicated expenses claimed for reimbursement. Cause - Due to the amount of detailed information that was required to be compiled by management in order to enter data into the PRF reporting portal, management inadvertently claimed duplicate expenses for one quarter. Effect - Management included amounts in the PRF reporting portal which were not eligible based on the terms and conditions of the PRF distributions and subsequent HRSA guidance. Questioned Costs - Total questioned costs related to Federal Assistance Listing Number #93.498 amounted to $53,446 and were calculated using the costs that were duplicated in the PRF reporting portal. Context - The PRF and HRSA guidance indicate the funds received may only be used for healthcare related expenses that are attributable to the coronavirus not reimbursed from other sources. The Hospital did not exclude the costs already claimed for reimbursement from the PRF reporting portal. Recommendation - We recommend that management continue to monitor and enhance its internal controls over federal award compliance to ensure that only eligible costs are included in amounts expended. Views of Responsible Officials - Management agrees with the noted finding and will continue to refine processes to more diligently review allowable costs to ensure only those costs not already claimed for reimbursement are included in future reporting. However, the Hospital also incurred and reported unreimbursed lost revenue attributable to the coronavirus in the PRF reporting portal that if the noted questioned costs were not reported, the Hospital would have satisfactorily incurred eligible lost revenue in excess of the PRF funds received, including interest earned on such funds.
Show full finding ▾Hide full finding ▴Federal Program - Federal Assistance Listing Number #93.498 US Department of Health and Human Services Provider Relief Fund Criteria - The terms and conditions of the CARES Act Provider Relief Fund (PRF) distributions state that funds are to only be used to prevent, prepare for and respond to coronavirus, and that funds may only be used for healthcare related expenses or lost revenue that is attributable to the coronavirus. Condition - During the process of identifying expenses that were incurred to prevent, prepare for or respond to the coronavirus pandemic, management duplicated expenses claimed for reimbursement. Cause - Due to the amount of detailed information that was required to be compiled by management in order to enter data into the PRF reporting portal, management inadvertently claimed duplicate expenses for one quarter. Effect - Management included amounts in the PRF reporting portal which were not eligible based on the terms and conditions of the PRF distributions and subsequent HRSA guidance. Questioned Costs - Total questioned costs related to Federal Assistance Listing Number #93.498 amounted to $53,446 and were calculated using the costs that were duplicated in the PRF reporting portal. Context - The PRF and HRSA guidance indicate the funds received may only be used for healthcare related expenses that are attributable to the coronavirus not reimbursed from other sources. The Hospital did not exclude the costs already claimed for reimbursement from the PRF reporting portal. Recommendation - We recommend that management continue to monitor and enhance its internal controls over federal award compliance to ensure that only eligible costs are included in amounts expended. Views of Responsible Officials - Management agrees with the noted finding and will continue to refine processes to more diligently review allowable costs to ensure only those costs not already claimed for reimbursement are included in future reporting. However, the Hospital also incurred and reported unreimbursed lost revenue attributable to the coronavirus in the PRF reporting portal that if the noted questioned costs were not reported, the Hospital would have satisfactorily incurred eligible lost revenue in excess of the PRF funds received, including interest earned on such funds.
Criteria - The terms and conditions of the CARES Act Provider Relief Fund (PRF) distributions state that funds are to only be used to prevent, prepare for and respond to coronavirus, and that funds may only be used for healthcare related expenses or lost revenue that is attributable to the coronavirus. Condition - During the process of identifying expenses that were incurred to prevent, prepare for or respond to the coronavirus pandemic, management duplicated expenses claimed for reimbursement. Planned Corrective Action - Management will continue to refine processes to more diligently review PRF expenses to ensure only those costs incurred attributable to the coronavirus. Planned Completion Date - Ongoing Person Responsible - Matthew Musgrove, CFO
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