EIN: 586011888
UEI: RT2WSLWZV2R5
Data as of August 24, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on December 22, 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 June 22, 2023 (1159 days ago).
What is a management decision? →The Authority is required to prepare and submit Period 1 and Period 2 Provider Relief Fund reporting to the U.S. Department of Health and Human Services (HHS). The reporting is to be prepared using accurate financial information and submitted by the established deadlines. The Authority elected to obligate Period 1 Provider Relief Funds to lost revenues utilizing Option 1 based on 2019 actual revenues. Cause: The Authority's Net Revenue from Patient Charges includes a calculation to spread Medicaid supplemental payments equally to each month of the fiscal year because these payments are not received equally throughout the fiscal year but are earned equally throughout the fiscal year. This approach was applied accurately to all quarters through March 31, 2021. This approach was not applied to the last three quarters of 2021. The Authority's fiscal year is March 31 and the Period 2 reporting was due by March 31, 2022. The Authority did not have the ability to close the March 31, 2022 general ledger and spread the accrual-based Medicaid supplemental payments during fiscal year 2022 because of the March 31, 2022 reporting deadline. Effect or Potential Effect: Net Revenue from Patient Charges was understated by $637,571 in the second quarter of 2021, understated by $90,231 in the third quarter of 2021, and overstated by $363,342 in the fourth quarter of 2021. On the HHS Portal submission for Period 1 and Period 2, there was no Lost Revenue calculated or claimed in any quarter of 2021. The corrected amounts of Net Revenue from Patient Charges from the above amounts do not result in any Lost Revenue calculated or claimed in any quarter of 2021. Recommendation: We recommend a detail review of future submissions to ensure accuracy of calculations and reconciliations to supporting source documentation. Views of Responsible Officials: See corrective action plan.
Show full finding ▾Hide full finding ▴Criteria: Assistance Listing Number 93.498 - COVID-19 Provider Relief Fund Condition: The Authority is required to prepare and submit Period 1 and Period 2 Provider Relief Fund reporting to the U.S. Department of Health and Human Services (HHS). The reporting is to be prepared using accurate financial information and submitted by the established deadlines. The Authority elected to obligate Period 1 Provider Relief Funds to lost revenues utilizing Option 1 based on 2019 actual revenues. Cause: The Authority's Net Revenue from Patient Charges includes a calculation to spread Medicaid supplemental payments equally to each month of the fiscal year because these payments are not received equally throughout the fiscal year but are earned equally throughout the fiscal year. This approach was applied accurately to all quarters through March 31, 2021. This approach was not applied to the last three quarters of 2021. The Authority's fiscal year is March 31 and the Period 2 reporting was due by March 31, 2022. The Authority did not have the ability to close the March 31, 2022 general ledger and spread the accrual-based Medicaid supplemental payments during fiscal year 2022 because of the March 31, 2022 reporting deadline. Effect or Potential Effect: Net Revenue from Patient Charges was understated by $637,571 in the second quarter of 2021, understated by $90,231 in the third quarter of 2021, and overstated by $363,342 in the fourth quarter of 2021. On the HHS Portal submission for Period 1 and Period 2, there was no Lost Revenue calculated or claimed in any quarter of 2021. The corrected amounts of Net Revenue from Patient Charges from the above amounts do not result in any Lost Revenue calculated or claimed in any quarter of 2021. Recommendation: We recommend a detail review of future submissions to ensure accuracy of calculations and reconciliations to supporting source documentation. Views of Responsible Officials: See corrective action plan.
Response to Finding: Management has acknowledged inaccurate Medicaid Supplemental Payments in the monthly calculations of Net Revenue from Patient Charges in the last three quarters of 2021 because of the Period 2 reporting deadline of March 31, 2022 and the Authority's fiscal year end of March 31, 2022. We have updated our calculations to reflect this finding and will retain adequate supporting documentation for this change should amounts be required to be reported in future periods. Further, we have evaluated the difference between updated calculations and the submissions and have determined this error had no impact on calculated or claimed Lost Revenue during Period 1 or Period 2. Management will consider this information for any corrections needed in the last three quarters of 2021 with our Period 4 of reporting. Contact Person: Mr. David Paugh
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