EIN: 730745473
UEI: GSA_MIGRATION
Data as of August 22, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on September 26, 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 26, 2023 (1246 days ago).
What is a management decision? →Federal Program ? COVID-19 ? Provider Relief Fund, ALN 93.498, Award Year 2021 Criteria or Specific Requirement ? Activities Allowed/Allowable Costs and Reporting ? Pub. L. No. 116-136, 134 Stat. 563 Condition ? Expenditures reported to Health Resources and Services Administrator (HRSA) were not in accordance with Pub L. No. 116-136, 134 Stat. 563. Questioned Costs ? $1,038,291 was the total amount of capital expenses determined to be over-reported to the federal program. This was calculated by summing the total amount of unfinished capital project costs not yet complete and placed in service by the end of the period of availability included in the Authority?s portal submission. Context ? The Authority included expenditures for capital facilities projects that were not fully completed by the end of the Period of Availability. Effect ? Expenditures reported to HRSA were overstated. Cause ? The Authority did not have effective internal control processes in place to ensure the accurate, review, and reporting of program expenditures. Changes to frequently asked questions and guidance from HRSA and management?s inexperience with the program reporting requirements resulted in a material error of expenditures under the program. Identification as a Repeat Finding, if Applicable ? N/A Recommendation ? The Authority should implement documented internal control processes specific to understanding and reporting of program expenditures, including review and oversight of data uploads prior to submission. Views of Responsible Officials and Planned Corrective Actions ? Given the complexity of the reporting requirements, including changing FAQs, reporting deadline extensions, and the inability to update reporting to reflect expenses incurred within the guidelines, such as lost revenue, the Authority will apply such expenses as offsets to its Provider Relief Fund distributions. The Authority will continue to monitor the Department of Health and Human Resources Provider Relief Fund General and Targeted Distribution Post-Payment Notice of Reporting Requirements and the most recently distributed Provider Relief Fund frequently asked questions which provide details on requirements related to the program, including any further updates as they may occur.
Show full finding ▾Hide full finding ▴Federal Program ? COVID-19 ? Provider Relief Fund, ALN 93.498, Award Year 2021 Criteria or Specific Requirement ? Activities Allowed/Allowable Costs and Reporting ? Pub. L. No. 116-136, 134 Stat. 563 Condition ? Expenditures reported to Health Resources and Services Administrator (HRSA) were not in accordance with Pub L. No. 116-136, 134 Stat. 563. Questioned Costs ? $1,038,291 was the total amount of capital expenses determined to be over-reported to the federal program. This was calculated by summing the total amount of unfinished capital project costs not yet complete and placed in service by the end of the period of availability included in the Authority?s portal submission. Context ? The Authority included expenditures for capital facilities projects that were not fully completed by the end of the Period of Availability. Effect ? Expenditures reported to HRSA were overstated. Cause ? The Authority did not have effective internal control processes in place to ensure the accurate, review, and reporting of program expenditures. Changes to frequently asked questions and guidance from HRSA and management?s inexperience with the program reporting requirements resulted in a material error of expenditures under the program. Identification as a Repeat Finding, if Applicable ? N/A Recommendation ? The Authority should implement documented internal control processes specific to understanding and reporting of program expenditures, including review and oversight of data uploads prior to submission. Views of Responsible Officials and Planned Corrective Actions ? Given the complexity of the reporting requirements, including changing FAQs, reporting deadline extensions, and the inability to update reporting to reflect expenses incurred within the guidelines, such as lost revenue, the Authority will apply such expenses as offsets to its Provider Relief Fund distributions. The Authority will continue to monitor the Department of Health and Human Resources Provider Relief Fund General and Targeted Distribution Post-Payment Notice of Reporting Requirements and the most recently distributed Provider Relief Fund frequently asked questions which provide details on requirements related to the program, including any further updates as they may occur.
Lindsay Municipal Hospital Authority Corrective Action Plan Corrective Action Plan: Given the complexity of the reporting requirements, including changing FAQ's, reporting deadline extensions, and the inability to update reporting to reflect expenses incurred within the guidelines such as lost revenue the Authority will apply such expenses as offsets to its provider relief fund distributions. The Authority will continue to monitor the Health and Human Resources Provider Relief Fund General and Targeted Distribution Post-Payment Notice of Reporting Requirements and the most recently distributed Provider Relief Fund frequently asked questions which provide details on requirements related to the program. Contact Person: Jeff Walraven Expected Implementation: December, 2022 Jeff Walraven Chief Executive Officer Lindsay Municipal Hospital Authority 1305 West Cherokee Street PO BOX 888 Lindsay, OK 73052-0888 Phone: 405-756-1404 ext. 226 Fax: 405-756-1476
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