EIN: 596001321
UEI: XY1XMU5MXTE1
Audit also covers 2 related EINs: 591960022, 863052869 · unlinked EINs have no separate FAC filing
Audited by: Carr, Riggs, & Ingram, LLC
Oversight agency: 97 [Department of Homeland Security]
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Data as of September 7, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on June 30, 2026. 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 30, 2026 (111 days from today).
What is a management decision? →FAC accepted this audit on July 1, 2024 — management decision was due January 1, 2025.
FAC accepted this audit on June 29, 2022 — management decision was due December 29, 2022.
The Hospital?s Period 1 PRF report submission to the PRF reporting portal overstated the actual total amount of expenditures. Criteria: The program requires the reporting of total expenditures and/or lost revenues from the period 1 PRF report submission to the PRF reporting portal. Effect: The overstated costs may be required to be paid back to the federal agency. Context: Hospital management provided a schedule of actual costs and discovered an error within the calculation of nursing contract labor included in payroll which resulted in an overstatement of $77,707. Questioned costs: The overstatement of $77,707 relates to an error by management regarding the calculation of nursing contract labor. The amount of the overstatement was calculated by review of general ledger detail for the applicable time period and comparison to the amount reported on the Hospital?s submission. Recommendation: Hospital management should notify the Health Resources & Services Administration (HRSA) regarding the overstatement. Moving forward, Hospital management should simplify the calculation of the nursing contract labor to better enable accurate reporting of the costs. Views of Responsible Officials and Planned Corrective Action: See management?s response and Corrective Action Plan on page 10.
Show full finding ▾Hide full finding ▴Finding 2021-002 - Provider Relief Funds ? Assistance Listing Number 93.498; Department of Health and Human Services Grant period ? year ended September 30, 2021 Condition: The Hospital?s Period 1 PRF report submission to the PRF reporting portal overstated the actual total amount of expenditures. Criteria: The program requires the reporting of total expenditures and/or lost revenues from the period 1 PRF report submission to the PRF reporting portal. Effect: The overstated costs may be required to be paid back to the federal agency. Context: Hospital management provided a schedule of actual costs and discovered an error within the calculation of nursing contract labor included in payroll which resulted in an overstatement of $77,707. Questioned costs: The overstatement of $77,707 relates to an error by management regarding the calculation of nursing contract labor. The amount of the overstatement was calculated by review of general ledger detail for the applicable time period and comparison to the amount reported on the Hospital?s submission. Recommendation: Hospital management should notify the Health Resources & Services Administration (HRSA) regarding the overstatement. Moving forward, Hospital management should simplify the calculation of the nursing contract labor to better enable accurate reporting of the costs. Views of Responsible Officials and Planned Corrective Action: See management?s response and Corrective Action Plan on page 10.
To Whom It May Concern, In response to the Independent Auditors' Management Letter Comments for Jackson Hospital for the fiscal year ended September 30, 2021 presented by Carr, Riggs and Ingram, please accept the following: OVERSTATEMENT OF ACTUAL EXPENDITURES - Internal secondary record keeping of contract labor expense was not directly tied back to the general ledger in 2019 and 2020. These files were initially used to identify nursing contract labor expenses. Upon further review, there were slight discrepancies that resulted in an overstatement of $77,707, bringing the total nursing contract labor costs down to $5,180,117.01 versus $5,257,824.01 that was originally reported. In November, 2020 the internal reporting process changed to tie to the general ledger monthly and at the detail invoice level. Should you have any questions, please do not hesitate to contact me. Sincerely, Kelly Connolly, Senior Vice President/CFO
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.
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