EIN: 522126755
UEI: FEU2L7SLW422
Audited by: PRICEWATERHOUSECOOPERS LLP
Oversight agency: 93 [Department of Health and Human Services]
View federal awards & risk assessment →
Data as of August 28, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on September 30, 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 March 30, 2025 (519 days ago).
What is a management decision? →FAC accepted this audit on September 20, 2022 — management decision was due March 20, 2023.
Finding 2021-001: COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Reporting Cluster: Not applicable Federal Agency: Department of Health and Human Services (?HHS?) Award Name: Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Assistance Listing #: 93.498 Assistance Listing Title: COVID-19 - Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution ? Period 1 and Period 2 Award Year(s): January 1, 2020 ? June 30, 2021 and January 1, 2020 ? December 31, 2021 Criteria Step Six of the Steps on Reporting on Use of Funds section of the June 11, 2021 Provider Relief Fund (?PRF?) General and Targeted Distribution Post-Payment Notice of Reporting Requirements requires recipients that apply PRF payments toward lost revenues to use one of the following three options for calculating lost revenues: ? Option (i): difference between actual patient care revenues and actuals for each quarter during the period of availability; ? Option (ii): difference between budgeted (budget approved prior to March 27, 2020) and actual patient care revenues for each quarter during the period of availability; or ? Option (iii): any reasonable method of estimating revenues Condition Through our testing of BBV?s period 1 and 2 HRSA reporting portal submissions, we identified discrepancies between the budgeted patient care revenue amounts input into the portal and the amounts approved by the Community?s board of directors on February 26, 2020 as part of the entity?s 5 year plan which support BBV?s lost revenue calculation. Cause The budget amounts used within the lost revenue calculations reported via the HSRA portal differed from the amounts approved by the board of directors due to minor adjustments made to the budget approved by the board. Effect Inputs into the lost revenue calculation were not complete and accurate and could have impacted the total lost revenue calculated by BBV. The amounts input incorrectly into the approved budgeted line did not have an impact on lost revenue that BBV could claim in the reporting period as BBV maintained sufficient capacity in amounts that qualified for use. The resulting total impact increased the lost revenue of BBV by $1.014M. Questioned Costs There are no questioned costs associated with this finding as the exceptions noted relate to an aspect of reporting which would have increased the potential qualifying funds of BBV. Recommendation Management should implement procedures to ensure that the lost revenue calculation used to report data into the HSRA portal is reconciled to the budget approved by the Board of Directors, inclusive of any minor adjustments made to the approved budget. Management?s Views and Corrective Action Plan Refer to Management?s Views and Corrective Action Plan at the end of this report.
Show full finding ▾Hide full finding ▴Finding 2021-001: COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Reporting Cluster: Not applicable Federal Agency: Department of Health and Human Services (?HHS?) Award Name: Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Assistance Listing #: 93.498 Assistance Listing Title: COVID-19 - Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution ? Period 1 and Period 2 Award Year(s): January 1, 2020 ? June 30, 2021 and January 1, 2020 ? December 31, 2021 Criteria Step Six of the Steps on Reporting on Use of Funds section of the June 11, 2021 Provider Relief Fund (?PRF?) General and Targeted Distribution Post-Payment Notice of Reporting Requirements requires recipients that apply PRF payments toward lost revenues to use one of the following three options for calculating lost revenues: ? Option (i): difference between actual patient care revenues and actuals for each quarter during the period of availability; ? Option (ii): difference between budgeted (budget approved prior to March 27, 2020) and actual patient care revenues for each quarter during the period of availability; or ? Option (iii): any reasonable method of estimating revenues Condition Through our testing of BBV?s period 1 and 2 HRSA reporting portal submissions, we identified discrepancies between the budgeted patient care revenue amounts input into the portal and the amounts approved by the Community?s board of directors on February 26, 2020 as part of the entity?s 5 year plan which support BBV?s lost revenue calculation. Cause The budget amounts used within the lost revenue calculations reported via the HSRA portal differed from the amounts approved by the board of directors due to minor adjustments made to the budget approved by the board. Effect Inputs into the lost revenue calculation were not complete and accurate and could have impacted the total lost revenue calculated by BBV. The amounts input incorrectly into the approved budgeted line did not have an impact on lost revenue that BBV could claim in the reporting period as BBV maintained sufficient capacity in amounts that qualified for use. The resulting total impact increased the lost revenue of BBV by $1.014M. Questioned Costs There are no questioned costs associated with this finding as the exceptions noted relate to an aspect of reporting which would have increased the potential qualifying funds of BBV. Recommendation Management should implement procedures to ensure that the lost revenue calculation used to report data into the HSRA portal is reconciled to the budget approved by the Board of Directors, inclusive of any minor adjustments made to the approved budget. Management?s Views and Corrective Action Plan Refer to Management?s Views and Corrective Action Plan at the end of this report.
Finding 2021-001: Reporting Cluster: Not applicable Federal Agency: Department of Health and Human Services (?HHS?) Award Name: Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Assistance Listing #: 93.498 Assistance Listing Title: COVID-19 - Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution ? Period 1 and Period 2 Award Year: January 1, 2020 ? June 30, 2021 and January 1, 2020 ? December 31, 2021 Management?s View and Corrective Action Plan Management agrees with the finding and recommendation. The Board annually approves the budget, after which Management may sometimes make minor adjustments, within their authority to do so. Management will ensure that budgeted revenue data used to calculate lost revenue against actual revenues agrees to the budgeted revenue data as approved by the Board. In the event any minor adjustments are made going forward, Management will reconcile each of those to the approved budget to ensure that a full audit trail exists. The estimated completion date is September 30, 2022. Additionally, Management is seeking to amend the previous filings in the HRSA portal to reflect the amounts approved in the annual budget exclusive of the minor adjustments made subsequently.
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.
Browse other Single Audit organizations in Massachusetts →
Track your findings and corrective action plans across audit cycles.
Start tracking findings →Monitor subrecipient audit findings and filing records.
Start monitoring →© 2026 Single Audit Intelligence. All data is public domain.
