EIN: 521761391
UEI: GSA_MIGRATION
Data as of August 21, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on September 19, 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 19, 2023, which was (1251 days ago).
What is a management decision? →Finding 2021-001 - Significant Deficiency in Internal Control Over the Major Federal Program Assistance Listing No.: 93.498 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: N/A / 2020 Compliance Requirement: Reporting Criteria: Provider Relief Fund (PRF) payment amounts (excluding Skilled Nursing Facility 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: In the Company's period one reporting submission, the Company incorrectly reported lost revenues under Option ii rather than their selected Option iii. Under Option ii, the budget used was required to cover the period of availability (January 1, 2020 through June 30, 2021 for the period one reporting submission) and be approved prior to March 27, 2020. The Company's budget was approved prior to March 27, 2020; however, it was for the period January 1, 2020 through December 31, 2020. The Company's methodology for option iii was to use budget-to-actual patient revenues utilizing the 2020 Budget that was approved prior to March 27, 2020 as the base period. Effect: The amounts reported to Health Resources & Services Administration (HRSA) in the period one submission were not in accordance with established U.S. Department of Health and Human Services reporting guidance. Questioned Costs: Not determinable. Cause: Management misinterpreted the application of the available options to calculate lost revenues and erroneously selected the wrong option for the required report. 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 Company agrees with the finding. The Company's period two submission properly reflected the Option iii election.
Show full finding ▾Hide full finding ▴Finding 2021-001 - Significant Deficiency in Internal Control Over the Major Federal Program Assistance Listing No.: 93.498 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: N/A / 2020 Compliance Requirement: Reporting Criteria: Provider Relief Fund (PRF) payment amounts (excluding Skilled Nursing Facility 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: In the Company's period one reporting submission, the Company incorrectly reported lost revenues under Option ii rather than their selected Option iii. Under Option ii, the budget used was required to cover the period of availability (January 1, 2020 through June 30, 2021 for the period one reporting submission) and be approved prior to March 27, 2020. The Company's budget was approved prior to March 27, 2020; however, it was for the period January 1, 2020 through December 31, 2020. The Company's methodology for option iii was to use budget-to-actual patient revenues utilizing the 2020 Budget that was approved prior to March 27, 2020 as the base period. Effect: The amounts reported to Health Resources & Services Administration (HRSA) in the period one submission were not in accordance with established U.S. Department of Health and Human Services reporting guidance. Questioned Costs: Not determinable. Cause: Management misinterpreted the application of the available options to calculate lost revenues and erroneously selected the wrong option for the required report. 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 Company agrees with the finding. The Company's period two submission properly reflected the Option iii election.
See PDF page 13 of the uploaded financial statements
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