EIN: 510239824
UEI: YBL2XTMBPNV6
Audited by: PKF O'CONNOR DAVIES, LLP
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 22, 2024. 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 22, 2025 (476 days ago).
What is a management decision? →Management’s submission reported revenues for the second quarter of 2021 gross of adjustments for bad debt. Context: The condition was noted during our testwork over the quarterly reported revenues. Cause: Management was unaware of the requirement to report patient revenue net of adjustments. Effect: Amount reported for the 2nd quarter of 2021 and the 2nd quarter of 2022 were overstated resulting in lost revenues that were higher than actual. This had no effect on lost revenue recovered by the Organization since the corrected lost revenue remained higher than the amount provided by the PRF program. Questioned Costs: None Repeat Finding: Yes, 2022-002 Recommendation: We recommend that management become familiar with all PRF reporting requirements should additional funds become available. View of Responsible Official: See Corrective Action Plan
Show full finding ▾Hide full finding ▴Finding 2023-002: Revenue reported in PRF submission was overstated for 2nd quarter in 2021 and the 2nd quarter of 2022 Federal Assistance Listing Number Name of Federal Program or Cluster 93.498 COVID-19 - Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: HRSA requires entities to report quarterly net patient revenue under the PRF reporting requirements that is net of adjustments for all third-party payers, charity care adjustments, bad debt, and any discounts or adjustments. Condition: Management’s submission reported revenues for the second quarter of 2021 gross of adjustments for bad debt. Context: The condition was noted during our testwork over the quarterly reported revenues. Cause: Management was unaware of the requirement to report patient revenue net of adjustments. Effect: Amount reported for the 2nd quarter of 2021 and the 2nd quarter of 2022 were overstated resulting in lost revenues that were higher than actual. This had no effect on lost revenue recovered by the Organization since the corrected lost revenue remained higher than the amount provided by the PRF program. Questioned Costs: None Repeat Finding: Yes, 2022-002 Recommendation: We recommend that management become familiar with all PRF reporting requirements should additional funds become available. View of Responsible Official: See Corrective Action Plan
Finding No. 2023-002- Corrective Action Plan 1. Name of the contact person responsible for corrective action: Anthony G Caputo 2. Corrective action planned: Management will ensure that all future reporting will be prepared by an accounting official and be reviewed by a reviewer who is a level above the preparer. Management will also maintain evidence of the review process. 3. Anticipated completion date: The new processes and revenue reconciliation will be implemented immediately for any future PRF submissions. 4. If the client does not agree with the audit findings or believes corrective action is not required, include an explanation and specific reasons: We agree with finding No. 2023-002
2022-002
FAC accepted this audit on November 22, 2024 — management decision was due May 22, 2025.
The Single Audit report for the fiscal year ended June 30, 2022, was not submitted on or prior to March 31, 2023, which was the nine-month deadline for report submission. Cause: The delay was due to management being unaware of the single audit submission requirements since management had not received funds requiring submission of a single audit in previous years. Effect: The late submission constitutes non-compliance with federal audit requirements, which may affect the Organization’s eligibility for future federal funding and could result in penalties or increased scrutiny from federal agencies. Questioned Costs: None Repeat Finding: No Recommendation: It is recommended that the Organization: 1. Strengthen its internal controls to ensure timely completion and submission of the Single Audit report. 2. Implement a monitoring system to track audit progress and deadlines. View of Responsible Official: See Corrective Action Plan
Show full finding ▾Hide full finding ▴Finding 2022-001: Late Submission of Single Audit Report Criteria: According to 2 CFR 200.512(a), the Single Audit report must be submitted within nine months after the end of the fiscal year. Condition: The Single Audit report for the fiscal year ended June 30, 2022, was not submitted on or prior to March 31, 2023, which was the nine-month deadline for report submission. Cause: The delay was due to management being unaware of the single audit submission requirements since management had not received funds requiring submission of a single audit in previous years. Effect: The late submission constitutes non-compliance with federal audit requirements, which may affect the Organization’s eligibility for future federal funding and could result in penalties or increased scrutiny from federal agencies. Questioned Costs: None Repeat Finding: No Recommendation: It is recommended that the Organization: 1. Strengthen its internal controls to ensure timely completion and submission of the Single Audit report. 2. Implement a monitoring system to track audit progress and deadlines. View of Responsible Official: See Corrective Action Plan
Finding No. 2022-001 Corrective Action Plan 1. Name of the contact person responsible for corrective action: Anthony G Caputo, CEO 2. Corrective action planned: Management will implement a process to provide oversight over the single audit process to ensure that all future reporting will be prepared and filed in a timely manner. 3. Anticipated completion date: The new processes will be implemented immediately for any future PRF submissions. 4. If the client does not agree with the audit findings or believes corrective action is not required, include an explanation and specific reasons: We agree with finding No. 2022-001
Management’s submission reported revenues for the second quarter of 2019 and the second quarter of 2020 gross of adjustments for bad debt. Cause: Management was unaware of the requirement to report net patient revenue net of adjustments. Effect: Amount reported for the 2nd quarter of 2019 and the 2nd quarter of 2022 were overstated resulting in lost revenues that were higher than actual. This had no effect on lost revenue recovered by the Organization since the corrected lost revenue remained higher than the amount provided by the PRF program Questioned Costs: None Repeat Finding: No Recommendation: We recommend that management become familiar with all PRF reporting requirements should additional funds become available. View of Responsible Official: See Corrective Action Plan
Show full finding ▾Hide full finding ▴Finding 2022-002: Revenue reported in PRF submission was overstated for 2nd quarter in 2019 and 2020 Criteria: HRSA requires entities to report quarterly net patient revenue under the PRF reporting requirements that is net of adjustments for all third-party payers, charity care adjustments, bad debt, and any discounts or adjustments. Condition: Management’s submission reported revenues for the second quarter of 2019 and the second quarter of 2020 gross of adjustments for bad debt. Cause: Management was unaware of the requirement to report net patient revenue net of adjustments. Effect: Amount reported for the 2nd quarter of 2019 and the 2nd quarter of 2022 were overstated resulting in lost revenues that were higher than actual. This had no effect on lost revenue recovered by the Organization since the corrected lost revenue remained higher than the amount provided by the PRF program Questioned Costs: None Repeat Finding: No Recommendation: We recommend that management become familiar with all PRF reporting requirements should additional funds become available. View of Responsible Official: See Corrective Action Plan
Finding No. 2022-002 1. Name of the contact person responsible for corrective action: Anthony G Caputo, CEO 2. Corrective action planned: Management will ensure that all future reporting will be prepared by an accounting official and be reviewed by a reviewer who is a level above the preparer. Management will also maintain evidence of the review process. 3. Anticipated completion date: The new processes and revenue reconciliation will be implemented immediately for any future PRF submissions. 4. If the client does not agree with the audit findings or believes corrective action is not required, include an explanation and specific reasons: We agree with finding No. 2022-002
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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