EIN: 731435744
UEI: Y8XDHNRL41T5
Audited by: EIDE BAILLY LLP
Oversight agency: 93 [Department of Health and Human Services]
View federal awards & risk assessment →
Data as of August 28, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on May 22, 2023. 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 22, 2023 (1013 days ago).
What is a management decision? →FAC accepted this audit on September 28, 2022 — management decision was due March 28, 2023.
The Corporation?s Periods 1 and 2 PRF program reports to HRSA contained errors in the amount of quarterly patient care revenues, utilizing Option 1, as defined by HRSA. The quarterly patient care revenues were not reduced by bad debt expense for each relevant quarter. Cause: The Corporation considers bad debt expense to be an operating expense on its financial statements. Therefore, these amounts were not considered in calculating patient care revenues. Effect: The reporting to HHS for Periods 1 and 2 were considered incorrect. The Corporation did not include the impacts of bad debt expense on patient care revenues. Questioned Costs: None. The impact of including bad debt expense within patient care revenues increases lost revenues from $9,250,753, as reported, to $9,403,209, or $152,456. Context: All key line items were tested on the Periods 1 and 2 HRSA reports. Repeat Finding From Prior Years: No. Recommendation: We recommend management amend it?s tracking of patient care revenues to include bad debt expense, as required by HRSA, and correct the amounts on future reporting. Views of Responsible Officials: Management agrees with the finding.
Show full finding ▾Hide full finding ▴Department of Health and Human Services Federal Financial Assistance Listing/CFDA #93.498 Provider Relief Fund (PRF) and American Rescue Plan (ARP) Rural Distribution Applicable Federal Award Number and Year ? Periods 1 and 2 TIN #731435744 Activities Allowed or Unallowed, Allowable Costs/Cost Principles, and Reporting Significant Deficiency In Internal Control Over Compliance and Noncompliance Not Considered Material Criteria: 2 CFR 200.303(a) establishes that the auditee must establish and maintain effective internal control over the federal award that provides assurance that the entity is managing the federal award in compliance with federal statutes, regulations, and conditions of the federal award. In addition, the Health Resources and Services Administration (HRSA) released the Post- Payment Notice of Reporting Requirements for the Provider Relief Fund General and Targeted Distribution, dated June 11, 2021, which provides the requirements for reporting certain data elements regarding us of the PRF program funds. Condition: The Corporation?s Periods 1 and 2 PRF program reports to HRSA contained errors in the amount of quarterly patient care revenues, utilizing Option 1, as defined by HRSA. The quarterly patient care revenues were not reduced by bad debt expense for each relevant quarter. Cause: The Corporation considers bad debt expense to be an operating expense on its financial statements. Therefore, these amounts were not considered in calculating patient care revenues. Effect: The reporting to HHS for Periods 1 and 2 were considered incorrect. The Corporation did not include the impacts of bad debt expense on patient care revenues. Questioned Costs: None. The impact of including bad debt expense within patient care revenues increases lost revenues from $9,250,753, as reported, to $9,403,209, or $152,456. Context: All key line items were tested on the Periods 1 and 2 HRSA reports. Repeat Finding From Prior Years: No. Recommendation: We recommend management amend it?s tracking of patient care revenues to include bad debt expense, as required by HRSA, and correct the amounts on future reporting. Views of Responsible Officials: Management agrees with the finding.
Finding Summary: The Corporation's Periods 1 and 2 PRF program reports to HRSA contained errors in the amount of quarterly patient care revenues, utilizing Option 1, as defined by HRSA. The quarterly patient care revenues were not reduced by bad debt expense for each relevant quarter. Responsible Individuals: Lauri Fluke, Vice President/Chief Financial Officer Corrective Action Plan: The amounts of quarterly patient care revenues, utilizing Option 1, as defined by HRSA, originally reported for Periods 1 and 2 have been corrected on the Period 3 report submission. Going forward, management will ensure bad debt expense is included in the quarterly patient care revenues reported. Anticipated Completion Date: September 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.
Browse other Single Audit organizations in Oklahoma →
Track your findings and corrective action plans across audit cycles.
Start tracking findings →Monitor subrecipient audit findings and filing records.
Start monitoring →© 2026 Single Audit Intelligence. All data is public domain.
