EIN: 736045246
UEI: KUH4R237DSX5
Data as of August 27, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 30, 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 September 30, 2023 (1063 days ago).
What is a management decision? →The Authority?s Period 2 HRSA report contained an error in two key line items. Cause: The Authority?s internal controls in place to review the report before submission did not identify the error in the report. Effect: The Medicare C revenue and total revenue for the first quarter of 2021 was overstated by $300,000 on the HRSA Period 2 report. The result did not affect the lost revenues calculated. Questioned Costs: None. Context: All key line items on the HRSA Period 2 report were tested. No sampling was used. Repeat Finding from Prior Years: Yes Recommendation: We recommend the Authority modify internal control policies to ensure amounts reported agree to the supporting documentation. Views of Responsible Officials: Management agrees with the finding.
Show full finding ▾Hide full finding ▴Department of Health and Human Services Federal Assistance Listing #93.498 Provider Relief Fund (PRF) and American Rescue Plan (ARP) Rural Distribution Applicable Federal Award Number and Year ? Period 1 TIN #736060835 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. Condition: The Authority?s Period 2 HRSA report contained an error in two key line items. Cause: The Authority?s internal controls in place to review the report before submission did not identify the error in the report. Effect: The Medicare C revenue and total revenue for the first quarter of 2021 was overstated by $300,000 on the HRSA Period 2 report. The result did not affect the lost revenues calculated. Questioned Costs: None. Context: All key line items on the HRSA Period 2 report were tested. No sampling was used. Repeat Finding from Prior Years: Yes Recommendation: We recommend the Authority modify internal control policies to ensure amounts reported agree to the supporting documentation. Views of Responsible Officials: Management agrees with the finding.
Consideration of Amounts Reported as Lost Revenue Finding 2021-001 Federal Agency Name: Department of Health and Human Services Program Name: Provider Relief Fund (PRF) and American Rescue Plan (ARP) Rural Distribution Applicable Federal Award Number and Year - Period 1 TIN #736060835 Federal Financial Assistance Listing # 93.489 Finding Summary: The Medicare C revenue and total revenue for the first quarter of 2021 was overstated by $300,000 on the HRSA Period 2 report. The result did not affect the lost revenues calculated. Responsible Individuals: Richard Wagner, Chief Financial Officer Corrective Action Plan: The Authority has enhanced the internal controls to ensure underlying supporting records agree to the final reports submitted to HHS, including a review and approval by someone different than the individual inputting the report data. Anticipated Completion Date: April 2023
2021-001
FAC accepted this audit on October 10, 2022 — management decision was due April 10, 2023.
The Authority?s Period 1 HRSA report contained an error in a key line item. Cause: The Authority?s internal controls in place to review the report before submission did not identify the error in the report. Effect: The total revenue for the first quarter of 2021 was overstated by $300,000 on the HRSA Period 1 report. The result did not affect the lost revenues calculated. Questioned Costs: None. Context: All key line items on the HRSA Period 1 report were tested. No sampling was used. Repeat Finding from Prior Years: No Recommendation: We recommend the Authority modify internal control policies to ensure amounts reported agree to the supporting documentation. Views of Responsible Officials: Management agrees with the finding.
Show full finding ▾Hide full finding ▴Department of Health and Human Services Federal Assistance Listing/CFDA #93.498 Provider Relief Fund (PRF) and American Rescue Plan (ARP) Rural Distribution Applicable Federal Award Number and Year ? Period 1 TIN #736060835 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. Condition: The Authority?s Period 1 HRSA report contained an error in a key line item. Cause: The Authority?s internal controls in place to review the report before submission did not identify the error in the report. Effect: The total revenue for the first quarter of 2021 was overstated by $300,000 on the HRSA Period 1 report. The result did not affect the lost revenues calculated. Questioned Costs: None. Context: All key line items on the HRSA Period 1 report were tested. No sampling was used. Repeat Finding from Prior Years: No Recommendation: We recommend the Authority modify internal control policies to ensure amounts reported agree to the supporting documentation. Views of Responsible Officials: Management agrees with the finding.
Federal Agency Name: Department of Health and Human Services Program Name: Provider Relief Fund (PRF) and American Rescue Plan (ARP) Rural Distribution Applicable Federal Award Number and Year ? Period 1 TIN #736060835 CDFA #: 93.498 Finding Summary: The total revenue for the first quarter of 2021 was overstated by $300,000 on the HRSA Period 1 report. The result did not affect the lost revenues calculated. Responsible Individuals: Richard Wagner, Chief Financial Officer Corrective Action Plan: The Authority has enhanced the internal controls to ensure underlying supporting records agree to the final reports submitted to HHS, including a review and approval by someone different than the individual inputting the report data. Anticipated Completion Date: October 2022
The Authority?s eligible expenses claimed and reported under the Provider Relief Fund program was contained errors. Cause: The Authority?s internal controls in place to review the expense listing before did not identify ineligible expenses. Effect: There were expenses claimed on the Period 1 Report that were incorrect. Questioned Costs: None. While expenses were overstated by $65,544, the Authority had adequate lost revenues included on the Period 1 Report to substantiate the amounts received in Period 1. Context: Sampling was not used. Repeat Finding from Prior Years: No Recommendation: We recommend the Authority modify internal control policies to ensure amounts reported are applicable to COVID. Views of Responsible Officials: Management agrees with the finding.
Show full finding ▾Hide full finding ▴Department of Health and Human Services Federal Assistance Listing/CFDA #93.498 Provider Relief Fund (PRF) and American Rescue Plan (ARP) Rural Distribution Applicable Federal Award Number and Year ? Period 1 TIN #736060835 Activities Allowed or Unallowed and Allowable Costs/Cost Principles Significant Deficiency in Internal Control Over Compliance 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. Condition: The Authority?s eligible expenses claimed and reported under the Provider Relief Fund program was contained errors. Cause: The Authority?s internal controls in place to review the expense listing before did not identify ineligible expenses. Effect: There were expenses claimed on the Period 1 Report that were incorrect. Questioned Costs: None. While expenses were overstated by $65,544, the Authority had adequate lost revenues included on the Period 1 Report to substantiate the amounts received in Period 1. Context: Sampling was not used. Repeat Finding from Prior Years: No Recommendation: We recommend the Authority modify internal control policies to ensure amounts reported are applicable to COVID. Views of Responsible Officials: Management agrees with the finding.
Federal Agency Name: Department of Health and Human Services Program Name: Provider Relief Fund (PRF) and American Rescue Plan (ARP) Rural Distribution Applicable Federal Award Number and Year ? Period 1 TIN #736060835 CDFA #: 93.498 Finding Summary: Expenses were overstated by approximately $65,000, the Authority had adequate lost revenues included on the Period 1 Report to substantiate the amounts received in Period 1. Responsible Individuals: Richard Wagner, Chief Financial Officer Corrective Action Plan: The Authority has enhanced the internal controls to ensure underlying supporting records agree to the final reports submitted to HHS, including a review and approval by someone different than the individual inputting the report data. Anticipated Completion Date: October 2022
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