EIN: 541615598
UEI: GSA_MIGRATION
Data as of August 23, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on June 29, 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 December 29, 2022 (1333 days ago).
What is a management decision? →Finding 2021-001 Federal Agency: Department of Health and Human Services Federal Program: Provider Relief Fund Assistance Listing Number: 93.498 Compliance Requirement: Reporting ? PRF Report Type of Finding: Significant Deficiency in Internal Controls over Compliance Repeat Finding: No CRITERIA: The Code of Federal Regulations, 45 CFR 75.302, requires recipients of Provider Relief Fund (PRF) payments to maintain appropriate records and cost documentation to substantiate that recipients used all PRF payments appropriately. Providers who accepted PRF payments agreed to the Terms and Conditions of the program which included a requirement to report on the use of the funds through the Provider Relief Fund Reporting Portal. CONDITION: From a sample of 40 PRF expenses selected for testing, 10 of the selections had errors in which the payroll support provided did not agree to the amounts reported in the PRF Portal. QUESTION COSTS: $224,807 CAUSE: The Organization manually tracked Covid related time outside of the payroll system prior to Covid specific times codes being setup. Due to the manual nature of this process, this led to an inaccurate pull of the data when calculating the Covid related personnel expenses during Q1 and Q2 of 2020. Additionally, there was not adequate quality review of the personnel expenses prior to submission in the PRF Portal. EFFECTS: Inaccurate submission of Other PRF Expenses affects the Total Other PRF Expenses that are included in the PRF Reconciliation as Other PRF Payments Applied to Unreimbursed Expenses Attributable to Coronavirus. It also affects the PRF amounts to be reported on the Schedule of Expenditures of Federal Awards. RECOMMENDATIONS: We recommend that the Organization maintain Provider Relief Fund expenses within their financial accounting system. Also, we recommend that the Organization implement a review process to 1) ensure PRF expenses are reported in the appropriate General and Administrative (G&A) and Healthcare Related Expenses categories and 2) ensure that errors in the PRF Portal Reporting are corrected in a timely manner. MANAGEMENT?S RESPONSE AND CORRECTIVE ACTION PLAN: See attached management's corrective action plan.
Show full finding ▾Hide full finding ▴Finding 2021-001 Federal Agency: Department of Health and Human Services Federal Program: Provider Relief Fund Assistance Listing Number: 93.498 Compliance Requirement: Reporting ? PRF Report Type of Finding: Significant Deficiency in Internal Controls over Compliance Repeat Finding: No CRITERIA: The Code of Federal Regulations, 45 CFR 75.302, requires recipients of Provider Relief Fund (PRF) payments to maintain appropriate records and cost documentation to substantiate that recipients used all PRF payments appropriately. Providers who accepted PRF payments agreed to the Terms and Conditions of the program which included a requirement to report on the use of the funds through the Provider Relief Fund Reporting Portal. CONDITION: From a sample of 40 PRF expenses selected for testing, 10 of the selections had errors in which the payroll support provided did not agree to the amounts reported in the PRF Portal. QUESTION COSTS: $224,807 CAUSE: The Organization manually tracked Covid related time outside of the payroll system prior to Covid specific times codes being setup. Due to the manual nature of this process, this led to an inaccurate pull of the data when calculating the Covid related personnel expenses during Q1 and Q2 of 2020. Additionally, there was not adequate quality review of the personnel expenses prior to submission in the PRF Portal. EFFECTS: Inaccurate submission of Other PRF Expenses affects the Total Other PRF Expenses that are included in the PRF Reconciliation as Other PRF Payments Applied to Unreimbursed Expenses Attributable to Coronavirus. It also affects the PRF amounts to be reported on the Schedule of Expenditures of Federal Awards. RECOMMENDATIONS: We recommend that the Organization maintain Provider Relief Fund expenses within their financial accounting system. Also, we recommend that the Organization implement a review process to 1) ensure PRF expenses are reported in the appropriate General and Administrative (G&A) and Healthcare Related Expenses categories and 2) ensure that errors in the PRF Portal Reporting are corrected in a timely manner. MANAGEMENT?S RESPONSE AND CORRECTIVE ACTION PLAN: See attached management's corrective action plan.
Finding 2021-001 ? Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution, CFDA# 93.498 Sheltering Arms Corporation concurs with this finding. The Organization has implemented a process to ensure that Provider Relief Fund (?PRF?) expenses are appropriately tracked and categorized correctly. In addition, the Organization has enhanced its process to ensure that a quality review of the underlying details and the category totals and Total Other PRF Expenses will agree to expense details prior to submission. Contact Person: James S. Litsinger, Chief Financial Officer Telephone: 804-342-4340 E-mail: jlitsinger@shelteringarms.com
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