EIN: 742321009
UEI: RMMRL4GJ6LR3
Audited by: Kundinger, Corder & Montoya, P.C.
Oversight agency: 93 [Department of Health and Human Services]
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Data as of September 7, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on December 18, 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 June 18, 2026 (85 days ago).
What is a management decision? →FAC accepted this audit on December 23, 2024 — management decision was due June 23, 2025.
FAC accepted this audit on December 22, 2023 — management decision was due June 22, 2024.
FAC accepted this audit on January 11, 2023 — management decision was due July 11, 2023.
Hilltop reported expenses reimbursed from other sources as Unreimbursed Expenses Attributable to Coronavirus in the Period 2 Department of Health and Human Services (HHS) report. Additionally, due to a formula error, Hilltop omitted certain patient revenues in Q2 ? Q4 of 2021 - actual in the HHS Period 2 Report. Cause: The lost revenues calculations and Period 2 report submitted to HHS not reviewed or approved by an individual separate from the preparer Effect: Without the secondary review and approval and lost revenue were not accurately calculated and the special report submitted was not accurately completed. Questioned Costs: None. The total amount reported should have included an additional $709,816 in revenue that was not included in the Q2 ? Q4 of 2021 - actual lost revenue calculation, which would decrease the lost revenues that were reported to the HHS. These errors in reporting did not result in any questioned costs because, based on testing, Hilltop reported lost revenues attributable to the impact of the coronavirus well in excess of the funding received when using the corrected calculation. As a result, there were no questioned costs. Context: All lost revenue periods were tested. Key line items were tested on the Department of Health and Human Services special report. Repeat Finding from Prior Years: No Recommendation: We recommend the Entity implement a control process which includes a secondary review and approval of the summarized final lost revenue calculation, and a secondary review and approval of required reports to be submitted to the federal agency. 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 COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Applicable Federal Award Number and Year ? Period 2 TIN #742321009 Material Weakness in Internal Control Over Compliance and Material Noncompliance for Reporting 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: Hilltop reported expenses reimbursed from other sources as Unreimbursed Expenses Attributable to Coronavirus in the Period 2 Department of Health and Human Services (HHS) report. Additionally, due to a formula error, Hilltop omitted certain patient revenues in Q2 ? Q4 of 2021 - actual in the HHS Period 2 Report. Cause: The lost revenues calculations and Period 2 report submitted to HHS not reviewed or approved by an individual separate from the preparer Effect: Without the secondary review and approval and lost revenue were not accurately calculated and the special report submitted was not accurately completed. Questioned Costs: None. The total amount reported should have included an additional $709,816 in revenue that was not included in the Q2 ? Q4 of 2021 - actual lost revenue calculation, which would decrease the lost revenues that were reported to the HHS. These errors in reporting did not result in any questioned costs because, based on testing, Hilltop reported lost revenues attributable to the impact of the coronavirus well in excess of the funding received when using the corrected calculation. As a result, there were no questioned costs. Context: All lost revenue periods were tested. Key line items were tested on the Department of Health and Human Services special report. Repeat Finding from Prior Years: No Recommendation: We recommend the Entity implement a control process which includes a secondary review and approval of the summarized final lost revenue calculation, and a secondary review and approval of required reports to be submitted to the federal agency. Views of Responsible Officials: Management agrees with the finding.
Finding 2022-01 Federal Agency Name: Department of Health and Human Services Program Name: COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Federal Financial Assistance Listing #: 93.498 Finding Summary: We reported expenses reimbursed from other sources as Unreimbursed Expenses Attributable to Coronavirus in the Period 2 Department of Health and Human Services (HHS) report. Additionally, due to a formula error, we omitted certain patient revenues in Q2 ? Q4 of 2021 - actual in the HHS Period 2 Report. These errors in reporting did not result in any questioned costs because we reported lost revenues attributable to the impact of the coronavirus well in excess of the funding received when using the corrected calculation. As a result, there were no questioned costs. Responsible Individuals: Carter Bair, CFO Corrective Action Plan: Management agrees that the reporting was in error for the Provider Relief Fund and American Rescue Plan. The issue arose due to some confusion in the instructions over Reimbursed and Un-Reimbursed funds. Though the reporting error did not affect the allowability of our expenses that were applied to these funds, it did affect the reporting. We have agreed that in the future we will have more than one individual reviewing the reimbursement rules and calculations used for reporting. Anticipated Completion Date: December 1, 2022
FAC accepted this audit on December 20, 2021 — management decision was due June 20, 2022.
FAC accepted this audit on January 10, 2021 — management decision was due July 10, 2021.
FAC accepted this audit on November 19, 2019 — management decision was due May 19, 2020.
FAC accepted this audit on December 11, 2018 — management decision was due June 11, 2019.
GSA_MIGRATION
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GSA_MIGRATION
FAC accepted this audit on December 21, 2017 — management decision was due June 21, 2018.
FAC accepted this audit on December 20, 2016 — management decision was due June 20, 2017.
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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