EIN: 710713134
UEI: RLS2PG3EEBJ9
Audit also covers EIN: 611766874 · unlinked EINs have no separate FAC filing
Audited by: Forvis Mazars, 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 January 7, 2025. 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 July 7, 2025 (419 days ago).
What is a management decision? →The Organization's portal reporting submission included errors. Questioned Costs: None Context: The Organization chose to report under the alternative reporting methodology (option iii). Under this option, the Organization submitted a memo describing its reasonable method of estimated revenues. The methodology described in the memo does not agree with the amounts the Organization reported in the portal. The Organization's calculated lost revenue under its alternative reporting methodology was approximately $2,742,000 more than the amount the Organization reported in the PRF portal. Effect: The report submitted in the PRF portal does not agree to the Organization's alternative reporting methodology and the quarterly lost revenues were reported in the incorrect quarter. Cause: The Organization's internal controls were not adequate to detect these reporting errors. Identification as a Repeat Finding: Yes Recommendation: We recommend implementing controls to ensure amounts reported are accurate, complete and reviewed. Views of Responsible Officials and Planned Corrective Actions: Management concurs with the finding and recommendation and will implement controls to ensure all reports are accurate, complete and reviewed.
Show full finding ▾Hide full finding ▴U.S. Department of Health and Human Services Assistance Living No. 93.498 Provider Relief Fund (PRF) and American Rescue Plan (ARP) Rural Distribution Criteria: Reporting (45 CFR 75.342) Condition: The Organization's portal reporting submission included errors. Questioned Costs: None Context: The Organization chose to report under the alternative reporting methodology (option iii). Under this option, the Organization submitted a memo describing its reasonable method of estimated revenues. The methodology described in the memo does not agree with the amounts the Organization reported in the portal. The Organization's calculated lost revenue under its alternative reporting methodology was approximately $2,742,000 more than the amount the Organization reported in the PRF portal. Effect: The report submitted in the PRF portal does not agree to the Organization's alternative reporting methodology and the quarterly lost revenues were reported in the incorrect quarter. Cause: The Organization's internal controls were not adequate to detect these reporting errors. Identification as a Repeat Finding: Yes Recommendation: We recommend implementing controls to ensure amounts reported are accurate, complete and reviewed. Views of Responsible Officials and Planned Corrective Actions: Management concurs with the finding and recommendation and will implement controls to ensure all reports are accurate, complete and reviewed.
Responsible Party: Judy Wooten, President and CEO Finding 2023-001 (UG) The Organization chose to report under the alternative reporting methodology (option iii). Under this option, the Organization submitted a memo describing its reasonable method of estimated revenues. The methodology described in the memo does not agree with the amounts the Organization reported in the portal. The Organization's calculated lost revenue under its alternative reporting methodology was approximately $2,742,000 more than the amount the Organization reported in the PRF portal. Recommendation We recommend implementing controls to ensure amounts reported are accurate, complete and reviewed. Comments on the Finding and Recommendation Management is in agreement with this finding and the related recommendation. Action(s) Taken or Planned on the Finding Management will implement controls to ensure all reports are accurate, complete, and reviewed. Estimated completion date for the above-mentioned corrective action is September 30, 2024.
2021-001
FAC accepted this audit on June 29, 2022 — management decision was due December 29, 2022.
The Organization's portal reporting submission included errors. Questioned Costs: None Context: The Organization chose to report under the alternative reporting methodology (option iii). Under this option, the Organization submitted a memo describing its reasonable method of estimated revenues. The methodology described in the memo does not agree with the amounts the Organization reported in the portal. Additionally, the Organization reported its quarterly lost revenues by the Organizations fiscal year quarter and not calendar quarter as required by HHS regulations. The Organization's calculated lost revenue under its alternative reporting methodology was approximately $981,000 more than the amount the Organization reported in the PRF portal. Effect: The report submitted in the PRF portal does not agree to the Organization's alternative reporting methodology and the quarterly lost revenues were reported in the incorrect quarter. Cause: The Organization's internal controls were not adequate to detect these reporting errors. Identification as a Repeat Finding: Not applicable. Recommendation: We recommend implementing controls to ensure amounts reported are accurate, complete and reviewed. Views of Responsible Officials and Planned Corrective Actions: Management concurs with the finding and recommendation and will implement controls to ensure all reports are accurate, complete and reviewed.
Show full finding ▾Hide full finding ▴Criteria: Reporting (45 CFR 75.342) and Activities Allowed/Unallowed and Cost Principles (Pub. L. No. 116- 136, 134 Stat. 563 and Pub. L. No. 116-139, 134 Stat. 622 and 623) Condition: The Organization's portal reporting submission included errors. Questioned Costs: None Context: The Organization chose to report under the alternative reporting methodology (option iii). Under this option, the Organization submitted a memo describing its reasonable method of estimated revenues. The methodology described in the memo does not agree with the amounts the Organization reported in the portal. Additionally, the Organization reported its quarterly lost revenues by the Organizations fiscal year quarter and not calendar quarter as required by HHS regulations. The Organization's calculated lost revenue under its alternative reporting methodology was approximately $981,000 more than the amount the Organization reported in the PRF portal. Effect: The report submitted in the PRF portal does not agree to the Organization's alternative reporting methodology and the quarterly lost revenues were reported in the incorrect quarter. Cause: The Organization's internal controls were not adequate to detect these reporting errors. Identification as a Repeat Finding: Not applicable. Recommendation: We recommend implementing controls to ensure amounts reported are accurate, complete and reviewed. Views of Responsible Officials and Planned Corrective Actions: Management concurs with the finding and recommendation and will implement controls to ensure all reports are accurate, complete and reviewed.
Responsible Party: Judy Wooten, President and CEO Finding 2020-001 The Organization chose to report under the alternative reporting methodology (option iii). Under this option, the Organization submitted a memo describing its reasonable method of determining estimated lost revenue. However, the organization mistakenly reported its quarterly lost revenue by fiscal year and not calendar year in accordance with requirements of the submission. This error under-reported lost revenue by $981,000 in the PRF portal. Comments on the Finding and Recommendation Management is in agreement with this finding and the related recommendation. Action(s) Taken or Planned on the Finding Management will implement controls to ensure all reports are accurate, complete and reviewed. Estimated completion date for the above mentioned corrective action is September 30, 2022.
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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