EIN: 626002166
UEI: E6LMQKNGMSJ7
Audit also covers 3 related EINs: 200992504, 203251115, 621035209 · unlinked EINs have no separate FAC filing
Audited by: PYA, P.C.
Oversight agency: 21 [Department of the Treasury]
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Data as of September 2, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on May 15, 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 November 15, 2026 (72 days from today).
What is a management decision? →FAC accepted this audit on March 31, 2025 — management decision was due October 1, 2025.
FAC accepted this audit on February 1, 2024 — management decision was due August 1, 2024.
FAC accepted this audit on December 28, 2021 — management decision was due June 28, 2022.
During the audit, we noted that management did not complete the reporting portion on the Provider Relief Fund Reporting Portal properly and accidentally included COVID-related expenses that were reimbursed by other sources. Cause of Condition: A clerical error on the spreadsheet used to complete the reporting portion on the Provider Relief Fund Reporting Portal properly and included COVID-related expenses that were reimbursed by other sources. Potential Effects of Condition: Accounting records did not properly account for COVID-related expenses that were reimbursed by other sources. The clerical error noted above, resulted in the Authority reporting approximately $2,300,000 of COVID-related expenses that were reimbursed by another grant program. Recommendation: We recommend that management implement controls in order to ensure all documents used in the Provider Relief Fund Reporting Portal process are properly reviewed by the appropriate personnel. The error was detected during the current year audit, and accordingly, an audit adjustment of approximately $2,300,000 was posted in order for the June 30, 2021 financial statements and schedule of expenditures of federal awards to be reasonably stated in accordance with U.S. GAAP and the Authority?s compliance on the major federal program. It is our understanding that Authority management has subsequently contacted HHS over the reporting error and intends to remediate the reporting error by remitting the proper funds back to HHS. Views of Responsible Officials: Management?s response is reported in the ?Corrective Action Plan? at the end of the report.
Show full finding ▾Hide full finding ▴FINDING 2021-001 PROVIDER RELIEF FUND REPORTING Criteria: Management is responsible compliance with the requirements of laws, regulations, contracts, and grants applicable to its federal programs. This requires management to complete the reporting portion associated with the HHS Provider Relief Funds (?PRF?s?) to report the Authority?s usage of funds for COVID-related expenses and lost revenues in the applicable period on the Provider Relief Fund Reporting Portal. A condition of the PRF?s states that grantees are not allowed to claim expenditures for COVID-related expenses that are reimbursed from other sources or that other sources are obligated to reimburse. Condition: During the audit, we noted that management did not complete the reporting portion on the Provider Relief Fund Reporting Portal properly and accidentally included COVID-related expenses that were reimbursed by other sources. Cause of Condition: A clerical error on the spreadsheet used to complete the reporting portion on the Provider Relief Fund Reporting Portal properly and included COVID-related expenses that were reimbursed by other sources. Potential Effects of Condition: Accounting records did not properly account for COVID-related expenses that were reimbursed by other sources. The clerical error noted above, resulted in the Authority reporting approximately $2,300,000 of COVID-related expenses that were reimbursed by another grant program. Recommendation: We recommend that management implement controls in order to ensure all documents used in the Provider Relief Fund Reporting Portal process are properly reviewed by the appropriate personnel. The error was detected during the current year audit, and accordingly, an audit adjustment of approximately $2,300,000 was posted in order for the June 30, 2021 financial statements and schedule of expenditures of federal awards to be reasonably stated in accordance with U.S. GAAP and the Authority?s compliance on the major federal program. It is our understanding that Authority management has subsequently contacted HHS over the reporting error and intends to remediate the reporting error by remitting the proper funds back to HHS. Views of Responsible Officials: Management?s response is reported in the ?Corrective Action Plan? at the end of the report.
FINDING 2021-001 PROVIDER RELIEF FUND REPORTING Condition: During the audit, we noted that management did not complete the reporting portion on the Provider Relief Fund Reporting Portal properly and accidentally included COVID-related expenses that were reimbursed by other sources. REPONSE AND CORRECTIVE ACTION PLAN PREPARED BY: The expenses that were reimbursed by the Hospital Staffing Assistance Funding (CRF) from the State of Tennessee were inadvertently included in the COVID-related expenses report on the Provider Relief Fund Reporting Portal as COVID-related expenses. The Medical Center will pay to the Centers for Medicare and Medicaid Services the Hospital Staffing Assistance Funding (CRF) dollars that were accidentally included in the COVID-related expenses. Prepared by Tommye Rena Wells, CFO PERSON RESPONSIBLE FOR IMPLEMENTING THE CORRECTIVE ACTION: Tommye Rena Wells, CFO ANTICIPATED COMPLETION DATE OF CORRECTIVE ACTION: Monies will be paid back before December 31, 2021 deadline. PLANNED CORRECTIVE ACTION: The Medical Center will pay back the Hospital Staffing Assistance Funding (CRF) money that was inadvertently included in the COVID-related expenses.
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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