EIN: 560634527
UEI: GSA_MIGRATION
Audited by: FORVIS LLP
Oversight agency: 93 [Department of Health and Human Services]
View federal awards & risk assessment →
Data as of August 31, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on April 11, 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 October 11, 2023 (1056 days ago).
What is a management decision? →The Company submitted lost revenues through the Department of Health and Human Services PRF portal for the first period of availability in which the lost revenues were calculated using the 2021 budget that was approved after March 27, 2020. Context: FORIVS review Period 1 reporting noting the Company selected Option II, budget to actual, in the Reporting Portal. The entity calculated lost revenue for the first two quarters calendar of 2021 using a budget approved after March 27, 2020. Questioned Costs: Unknown Effect: Management failed to prevent, or detect and correct, noncompliance- such that the Company inaccurately reported lost revenues under the terms and conditions of the program. Cause: Lack of effectively designed and implemented controls, including oversight and detail review of the portal submission through the Department of Health and Human Services PRF portal for the first period of availability. Identification as a repeat finding: N/A Auditors? Recommendation: Effective controls over compliance and financial reporting should be implemented to ensure lost revenues submitted through the Department of Health and Human Services PRF portal meet the criteria established in the terms and conditions and there is not a reasonable possibility that the schedule could be materially misstated. In addition, the Company should update the Reporting Portal in a future submission. Management Response: See corrective action plan.
Show full finding ▾Hide full finding ▴Finding 2021-001 Allowable Costs, Activities Allowed and Reporting 93.498 Provider Relief Fund (PRF) Material Weakness and Material Noncompliance Criteria: The Department of Health and Human Services provided terms and conditions associated with the Provider Relief Fund (PRF). Those terms and conditions outlined the usages of the PRF distributions received, specifically related to expenses, and lost revenues. PRF distributions should only be used for expenses to prevent, prepare for and respond to the coronavirus that have not been reimbursed by other sources or that other sources are not obligated to reimburse and calculate lost revenues as outlined in the terms and conditions. Management should have effectively designed controls to prevent or detect and correct noncompliance. Condition: The Company submitted lost revenues through the Department of Health and Human Services PRF portal for the first period of availability in which the lost revenues were calculated using the 2021 budget that was approved after March 27, 2020. Context: FORIVS review Period 1 reporting noting the Company selected Option II, budget to actual, in the Reporting Portal. The entity calculated lost revenue for the first two quarters calendar of 2021 using a budget approved after March 27, 2020. Questioned Costs: Unknown Effect: Management failed to prevent, or detect and correct, noncompliance- such that the Company inaccurately reported lost revenues under the terms and conditions of the program. Cause: Lack of effectively designed and implemented controls, including oversight and detail review of the portal submission through the Department of Health and Human Services PRF portal for the first period of availability. Identification as a repeat finding: N/A Auditors? Recommendation: Effective controls over compliance and financial reporting should be implemented to ensure lost revenues submitted through the Department of Health and Human Services PRF portal meet the criteria established in the terms and conditions and there is not a reasonable possibility that the schedule could be materially misstated. In addition, the Company should update the Reporting Portal in a future submission. Management Response: See corrective action plan.
Finding 2021-001 Contact Person: Stacy Dobson, CFO Corrective Action: In future reporting period, United Methodist Retirement Homes will calculate lost revenues under option iii. Since the 2021 budget was not approved before March 27, 2020. We will provide a memo with the option iii submission documenting assumptions in the option iii methodology. Our methodology and reasoning for using the 2021 budget approved after March 27, 2020 is that the budget was not inflated, it is a normal % increase from 2020 and it was prepared with knowing COVID was going to impact operations. To make sure this error does not happen again in the future, we will have added additional layers of review for the calculations, data entry and understanding of portal reporting requirements. Completion date: by March 31, 2023
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 North Carolina →
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.
