EIN: 680317185
UEI: GSA_MIGRATION
Audited by: MOSS ADAMS LLP
Oversight agency: 93 [Department of Health and Human Services]
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Data as of August 28, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on September 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 March 29, 2023 (1250 days ago).
What is a management decision? →Criteria: NCROC should have appropriate internal controls in place to ensure that reporting requirements are met and amounts utilized in reports are calculated accurately and in accordance with 45 CFR 75.342. Condition and Context: The Period 1 and Period 2 Provider Relief Fund (PRF) reports submitted during the year ended December 31, 2021 were tested. NCROC elected to use Lost Revenues Option 2 Budgeted Revenue to report lost revenue based on quarterly actuals vs. budget, however, the compliance supplement requires the budgets used to have been approved before March 27, 2020. The 2021 calendar year budget was not approved until after that date. Further, the 2020 actual amounts reported were not calculated accurately. This resulted in revenue amounts on the report to be inaccurate by $90,361. Cause: PRF guidance was not thoroughly reviewed and researched. Effect: Errors were made in the reporting of the quarterly Total Revenue/Net Charges from Patient Care on the Period 1 PRF report. However, we note there was no impact to total funding received or retained by the NCROC due to the error. Independent calculations of the lost revenue utilizing the amounts that should have been reported were performed and based on these calculations, lost revenue exceeded total PRF amounts received in Period 1. The total amount of funding recognized on the basis of lost revenue for Period 1 was accurate and the amount reported per the Schedule of Expenditures for Federal Awards (?SEFA?) was also accurate. The incorrect lost revenue methodology being used also did not have an impact on the funding received or retained by NCROC and this was corrected on the Period 3 PRF reporting by changing the lost revenue methodology to Option 3 Alternate Reasonable Methodology. Repeat Finding: This is not a repeat finding. Recommendation: Policies and procedures over federal grant reporting should be modified to ensure reports are prepared using complete and accurate information. Review controls should be in place by someone other than the preparer of the report to ensure information is accurate prior to submission of the report.
Show full finding ▾Hide full finding ▴Criteria: NCROC should have appropriate internal controls in place to ensure that reporting requirements are met and amounts utilized in reports are calculated accurately and in accordance with 45 CFR 75.342. Condition and Context: The Period 1 and Period 2 Provider Relief Fund (PRF) reports submitted during the year ended December 31, 2021 were tested. NCROC elected to use Lost Revenues Option 2 Budgeted Revenue to report lost revenue based on quarterly actuals vs. budget, however, the compliance supplement requires the budgets used to have been approved before March 27, 2020. The 2021 calendar year budget was not approved until after that date. Further, the 2020 actual amounts reported were not calculated accurately. This resulted in revenue amounts on the report to be inaccurate by $90,361. Cause: PRF guidance was not thoroughly reviewed and researched. Effect: Errors were made in the reporting of the quarterly Total Revenue/Net Charges from Patient Care on the Period 1 PRF report. However, we note there was no impact to total funding received or retained by the NCROC due to the error. Independent calculations of the lost revenue utilizing the amounts that should have been reported were performed and based on these calculations, lost revenue exceeded total PRF amounts received in Period 1. The total amount of funding recognized on the basis of lost revenue for Period 1 was accurate and the amount reported per the Schedule of Expenditures for Federal Awards (?SEFA?) was also accurate. The incorrect lost revenue methodology being used also did not have an impact on the funding received or retained by NCROC and this was corrected on the Period 3 PRF reporting by changing the lost revenue methodology to Option 3 Alternate Reasonable Methodology. Repeat Finding: This is not a repeat finding. Recommendation: Policies and procedures over federal grant reporting should be modified to ensure reports are prepared using complete and accurate information. Review controls should be in place by someone other than the preparer of the report to ensure information is accurate prior to submission of the report.
Management?s Response and Corrective Actions: During the audit, it was discovered that an error was made for the revenue calculation in period 2 PRF reporting and that the incorrect methodology was used. The methodology was fixed in period 3 reporting however, we attempted to correct the revenue error in the period 3 reporting but were unable to reopen the file to make corrections. We consulted with an outside consultant on the best way to fix this issue given the inability to re-open the file and they suggested making the correction in the period 4 reporting. Despite the error in reporting, there was no impact to total funding received or retained due to the reporting error. In the future, an approval process has been implemented where review and approval, in writing, is done by the CFO or the CEO. Furthermore, a Grant Policy has been developed to guide staff in the future. The anticipated completion date of the corrections is the next reporting (Period 4) period.
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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