EIN: 742548154
UEI: DYJHRJ44STNS
Data as of August 20, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on July 2, 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 January 2, 2024, which was (961 days ago).
What is a management decision? →COVID-19 Provider Relief Fund (PRF) and American Rescue Plan (ARP) Rural Distribution Assistance Listing Number 93.498 U.S. Department of Health and Human Services Criteria or specific requirement ? Reporting (45 CFR 75.342) Condition ? The District is required to prepare and submit period two and three provider relief fund reporting. These reports are to be prepared using accurate financial information and submitted by the deadline established. Questioned costs ? None. Context ? The period two and period three provider relief fund reports were tested. The District initially selected option 3 to report lost revenues based on quarterly actuals. When testing the underlying financial information, errors in the information were identified whereby certain months of the quarterly actuals were incorrectly excluded, thus resulting in errors in the reported total revenue/net charges from patient care. Effect ? Errors were made in reporting quarterly Total Revenue/Net Charges from Patient Care. Lost revenues were not accurately reported. However, the District utilized allowable costs for Period 2 and 3 funding received, so that no lost revenues were utilized as a basis for the funds received, and as such, there were no questioned costs. Cause ? The District did not correctly summarize patient service revenue in their calculation. Identification as a repeat finding, if applicable ? This is a repeat finding. See 2021-002. 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 ? Management agrees with this finding and will review procedures regarding lost revenue calculations to ensure amounts reported are accurate for future reporting periods. See attached corrective action plan for the District?s response to finding.
Corrective Action Plan for Finding 2022-001 We are in receipt of the Finding Required to be Reported by Uniform Guidance, regarding other instance of noncompliance with respect to Reporting. Management agrees with the finding. 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 COVID-19 Provider Relief Fund reporting. Michael Ruff, CFO, will be responsible to ensure that the corrective action plan is followed. The District had enough expenditures for Period 2 and 3 funding received so that no lost revenues were actually utilized as a basis for the funds received. The corrective action plan will be implemented by September 30, 2023.
2021-002
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on June 23, 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 December 23, 2022, which was (1336 days ago).
What is a management decision? →COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution ALN 93.498 U.S. Department of Health and Human Services Period 1 Distribution Criteria or specific requirement ? Reporting (45 CFR 75.342) and Activities Allowed/Unallowed and Cost Principles (45 CFR 75.403) Condition ? The District 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. Questioned costs ? Unknown Context ? The period one provider relief fund report was tested. The District initially selected option 3 to report lost revenues based on quarterly actuals. When testing the underlying financial information, material errors in the information were identified whereby certain months of the quarterly actuals were incorrectly excluded, thus resulting in errors in the reported total revenue/net charges from patient care. Effect ? Errors were made in reporting quarterly Total Revenue/Net Charges from Patient Care. Lost revenues were not accurately reported. Cause ? The District did not correctly summarize patient service revenue in their calculation. Identification as a repeat finding, if applicable ? 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 - Management agrees with this finding and will review procedures regarding lost revenue calculations to ensure amounts reported are accurate. When the Period 1 reporting is revised for the errors identified, corrected lost revenue would still exceed the Period 1 funding received.
Corrective Action Plan for Finding 2021-002 We are in receipt of the Findings Required to be Reported by Uniform Guidance, regarding questioned costs and material instance of noncompliance with respect to Activities Allowed/Unallowed, Allowable Costs/Cost Principles and Reporting. Management agrees with the finding. 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 COVID-19 Provider Relief Fund reporting. Management completed an analysis and determined that if the Period 1 reporting was revised for the errors identified, corrected lost revenue would still exceed the Period 1 funding received. The corrective action plan will be implemented by 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.
Track your findings and corrective action plans across audit cycles.
Start tracking findings →Monitor subrecipient audit findings and compliance status.
Start monitoring →Single Audit Intelligence is an independent tool powered by Federal Audit Clearinghouse data. Not affiliated with GSA, OMB, or any federal agency.