EIN: 521205921
UEI: FASRE26CJAC5
Audited by: Hantzmon Wiebel LLP
Oversight agency: 93 [Department of Health and Human Services]
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Data as of September 2, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on November 7, 2023. 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 7, 2024 (850 days ago).
What is a management decision? →FAC accepted this audit on March 31, 2022 — management decision was due October 1, 2022.
CRITERIA: The Organization is required to implement internal controls over financial reporting to ensure compliance with federal program requirements and to ensure these controls are operating as designed. CONDITION: The Organization does not have adequate segregation of duties for financial reporting purposes. CONTEXT: During dual purpose tests of controls and compliance over lost revenue, we noted an error in the calculation that resulted in an overstatement of the lost revenue reported to the Health Resources & Services Administration (HRSA). No questioned costs were identified as a result of this finding. EFFECT: This circumstance increases the opportunity for errors and misstatements to go undetected. CAUSE: There was a formula error present in the spreadsheet used to calculate lost revenue. RECOMMENDATION: While this was an isolated incident related to the lost revenue calculation, we recommend that management continue to look for opportunities to improve segregation among staff involved with financial reporting. VIEWS OF RESPONSIBLE OFFICIALS: The Organization concurs with the finding.
Show full finding ▾Hide full finding ▴CRITERIA: The Organization is required to implement internal controls over financial reporting to ensure compliance with federal program requirements and to ensure these controls are operating as designed. CONDITION: The Organization does not have adequate segregation of duties for financial reporting purposes. CONTEXT: During dual purpose tests of controls and compliance over lost revenue, we noted an error in the calculation that resulted in an overstatement of the lost revenue reported to the Health Resources & Services Administration (HRSA). No questioned costs were identified as a result of this finding. EFFECT: This circumstance increases the opportunity for errors and misstatements to go undetected. CAUSE: There was a formula error present in the spreadsheet used to calculate lost revenue. RECOMMENDATION: While this was an isolated incident related to the lost revenue calculation, we recommend that management continue to look for opportunities to improve segregation among staff involved with financial reporting. VIEWS OF RESPONSIBLE OFFICIALS: The Organization concurs with the finding.
SEGREGATION OF DUTIES: The Organization concurs with the finding. Within the Excel workbook for the lost revenue calculation, a formula that would have verified that amounts were tallied properly across the Excel workbook was inadvertently left off. Such a formula would have readily highlighted this calculation error. Going forward, Finance staff will ensure that appropriate control calculations are included in its Excel workbooks. In addition, when figures are being transferred to the official reporting tool, another manager besides the report preparer will review the report before submission. Even with the amount that was inadvertently left off the report, Hospice of the Piedmont affirms that the lost revenue calculated for the period reported to HRSA was adequate to justify full use of the funds received from the Provider Relief Act for the reporting period. Furthermore, Hospice of the Piedmont will submit any corrective reporting required by HRSA to provide the correct calculation for lost revenue.
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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