EIN: 741603120
UEI: XN7LTVRX88M1
Audit also covers EIN: 263639152 · unlinked EINs have no separate FAC filing
Audited by: Forvis Mazars
Oversight agency: 93 [Department of Health and Human Services]
View federal awards & risk assessment →
Data as of September 2, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on May 19, 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 November 19, 2025 (288 days ago).
What is a management decision? →FAC accepted this audit on May 8, 2025 — management decision was due November 8, 2025.
The Authority excluded revenue from multiple sources that it did not own for the entire period of availability in the lost revenue calculation to create a more accurate comparison, which is not allowed under option 1. Questioned Costs: None. Context: The Period 2 and 3 provider relief funding was tested. The Authority selected option 1 to report lost revenues based on quarterly actual amounts. Errors in the calculation of patient service revenue for the quarters reported were identified. Effect: Errors were made in reporting quarterly total revenue/net charges for patient care for each year, 2019, 2020, and 2021. Lost revenue was not accurately reported under option 1. However, the Authority utilized allowable costs for Period 2 and 3 funding received, so that no lost revenues were utilized as a basis for the funding received, and as such, there are no questioned costs. Cause: The Authority did not follow the criteria of option 1 when calculating patient service revenue. Identification as a repeat finding, if applicable: Repeat finding. See finding 2021-001. Recommendation: Policies and procedures over federal grant reporting should be modified to ensure reports are prepared using complete and accurate information. Views of responsible officials and planned corrective actions: See attached corrective action plan for the Authority’s response to the finding.
Show full finding ▾Hide full finding ▴COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Federal Assistance Listing Number 93.498 U.S. Department of Health and Human Services Criteria: Reporting (45 CFR 75.342). The Authority is required to prepare and submit Period 2 and 3 provider relief fund reports to the U.S. Department of Health and Human Services. These reports are to be prepared using accurate financial information and submitted by the deadline established. Condition: The Authority excluded revenue from multiple sources that it did not own for the entire period of availability in the lost revenue calculation to create a more accurate comparison, which is not allowed under option 1. Questioned Costs: None. Context: The Period 2 and 3 provider relief funding was tested. The Authority selected option 1 to report lost revenues based on quarterly actual amounts. Errors in the calculation of patient service revenue for the quarters reported were identified. Effect: Errors were made in reporting quarterly total revenue/net charges for patient care for each year, 2019, 2020, and 2021. Lost revenue was not accurately reported under option 1. However, the Authority utilized allowable costs for Period 2 and 3 funding received, so that no lost revenues were utilized as a basis for the funding received, and as such, there are no questioned costs. Cause: The Authority did not follow the criteria of option 1 when calculating patient service revenue. Identification as a repeat finding, if applicable: Repeat finding. See finding 2021-001. Recommendation: Policies and procedures over federal grant reporting should be modified to ensure reports are prepared using complete and accurate information. Views of responsible officials and planned corrective actions: See attached corrective action plan for the Authority’s response to the finding.
We are in receipt of the finding required to be reported by Uniform Guidance, regarding other instances of noncompliance with respect to Reporting. Management agrees with the findings. Policies and procedures over federal grant reporting will be modified to ensure reports are prepared using complete and accurate information. We will increase compensating controls by introducing additional oversight and review for future Provider Relief Fund reporting. Terri Contreras, CFO, will be responsible for ensuring the corrective action plan is followed. The Authority had enough allowable expenditures for Period 2 and Period 3 funding received so that no lost revenues were utilized as a basis for the funding received. The corrective action plan was implemented in March 2023 with the submission of Period 4 reporting.
2021-001
FAC accepted this audit on January 23, 2023 — management decision was due July 23, 2023.
The Authority excluded revenue from multiple sources that it did not own for the entire period of availability in the lost revenue calculation to create a more accurate comparison, which is not allowed under option 1. Questioned costs: Unknown Context: The period one provider relief fund was tested. The Authority selected option 1 to report lost revenues based on quarterly actual amounts. A material error in the calculation of patient service revenue for the quarters reported was identified using option 1. Effect: Errors were made in reporting quarterly total revenue/net charges for patient care for each year, 2019, 2020, and 2021. Lost revenue was not accurately reported under option 1. Cause: Internal controls over compliance were not in place to ensure the Authority properly calculated net patient service revenue in their report under option 1. The Authority is required to prepare and submit period one provider relief fund reporting. This report is to be prepared using accurate financial information and submitted by the deadline established. The Authority selected option 1 rather than option 3. Identification as a repeat finding: 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. Views of responsible officials and planned corrective actions: See attached corrective action plan for the Authority?s response to finding.
Show full finding ▾Hide full finding ▴COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Federal Assistance Listing Number 93.498 U.S. Department of Health and Human Services Criteria: Reporting (45 CFR 75.342) and Activities Allowed/Unallowed and Allowable Costs/Cost Principles (Pub. L. No. 116-136, 134 Stat. 563 and Pub. L. No. 116-139, 134 Stat. 622 and 623) The Organization is required to prepare and submit period one provider relief fund report to the U.S. Department of Health and Human Services. This report is to be prepared using accurate financial information and submitted by the deadline established. Condition: The Authority excluded revenue from multiple sources that it did not own for the entire period of availability in the lost revenue calculation to create a more accurate comparison, which is not allowed under option 1. Questioned costs: Unknown Context: The period one provider relief fund was tested. The Authority selected option 1 to report lost revenues based on quarterly actual amounts. A material error in the calculation of patient service revenue for the quarters reported was identified using option 1. Effect: Errors were made in reporting quarterly total revenue/net charges for patient care for each year, 2019, 2020, and 2021. Lost revenue was not accurately reported under option 1. Cause: Internal controls over compliance were not in place to ensure the Authority properly calculated net patient service revenue in their report under option 1. The Authority is required to prepare and submit period one provider relief fund reporting. This report is to be prepared using accurate financial information and submitted by the deadline established. The Authority selected option 1 rather than option 3. Identification as a repeat finding: 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. Views of responsible officials and planned corrective actions: See attached corrective action plan for the Authority?s response to finding.
Corrective Action Plan for Finding 2021-001 We are in receipt of the finding required to be reported by the single audit for payments received from the Provider Relief Fund (PRF), specifically, regarding discrepancies in the reporting requirements for Period 1 reporting for PRF. Management agrees with the finding of not properly selecting option 3 during reporting at the time of Reporting Period 1 on September 24, 2021. The Hospital Authority excluded revenue from multiple sources that they did not own for entire period of availability in the lost revenue calculation to create an apples-to-apples comparison, which is not allowed under option 1 methodology. However, the Hospital Authority reported expenses and lost revenues in excess of amounts received. The Hospital Authority has since then updated policies, procedures, and submitted correction to the Health Resources and Services Administration Provider Relief Fund (PRF) portal to ensure option 3 for lost revenues was selected and updated on September 30, 2022 when reporting Period 3. I, Terri Contreras, CFO have submitted this correction in accordance to the requirements this corrective action plan on 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.
Browse other Single Audit organizations in Texas →
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.
