EIN: 751155199
UEI: GSA_MIGRATION
Audited by: EIDE BAILLY LLP
Oversight agency: 93 [Department of Health and Human Services]
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Data as of August 31, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on June 29, 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 29, 2022 (1342 days ago).
What is a management decision? →The District selected option i to calculate lost revenue, which consists of a comparison of actual results during the period of availability to actual results from 2019 by quarter. While the amounts reported by the District were supported by system-generated reports, they did not include bad debt expense or year-end adjustments. In addition, patient revenues from certain months and quarters were skewed by periodic adjustments which may not reflect the true revenue activity from that period. Therefore, errors were identified in all key line items tested related to lost revenues. Cause: The District did not have an internal control process in place to ensure a review and approval of the lost revenue calculation or the report submitted to the Department of Health and Human Services for Period 1 by someone other than the preparer of the report. Effect: The reporting to HHS for Period 1 related to lost revenues was considered incorrect. There is a possibility that ineligible lost revenues may be claimed under the program and the report may not be accurately completed. Questioned Costs: None. While there were errors in the Period 1 report to HHS, after adjusting for the items discussed above, the District would have had approximately $1,138,000 in lost revenues during the period of availability, which is greater than the $842,866 reported. Context: Key line items were tested on the Period 1 HHS report. Repeat Finding from Prior Years: No Recommendation: We recommend the District implement a control process which includes a documented secondary review and approval of supporting information related to lost revenues, as well as the required reports to be submitted to HHS. The District?s processes should also be amended to ensure the lost revenue calculation not only agrees with system generated reports, but also includes all required patient activity and considers transactions that may impact periods and cause a perceived lost revenue, which would not be attributable to coronavirus. 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 COVID-19 Provider Relief Fund (PRF) and American Rescue Plan (ARP) Rural Distribution Applicable Federal Award Number and Year ? Period 1 TIN #751155199 Reporting Material Weakness in Internal Control Over Compliance and Material Noncompliance 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 District selected option i to calculate lost revenue, which consists of a comparison of actual results during the period of availability to actual results from 2019 by quarter. While the amounts reported by the District were supported by system-generated reports, they did not include bad debt expense or year-end adjustments. In addition, patient revenues from certain months and quarters were skewed by periodic adjustments which may not reflect the true revenue activity from that period. Therefore, errors were identified in all key line items tested related to lost revenues. Cause: The District did not have an internal control process in place to ensure a review and approval of the lost revenue calculation or the report submitted to the Department of Health and Human Services for Period 1 by someone other than the preparer of the report. Effect: The reporting to HHS for Period 1 related to lost revenues was considered incorrect. There is a possibility that ineligible lost revenues may be claimed under the program and the report may not be accurately completed. Questioned Costs: None. While there were errors in the Period 1 report to HHS, after adjusting for the items discussed above, the District would have had approximately $1,138,000 in lost revenues during the period of availability, which is greater than the $842,866 reported. Context: Key line items were tested on the Period 1 HHS report. Repeat Finding from Prior Years: No Recommendation: We recommend the District implement a control process which includes a documented secondary review and approval of supporting information related to lost revenues, as well as the required reports to be submitted to HHS. The District?s processes should also be amended to ensure the lost revenue calculation not only agrees with system generated reports, but also includes all required patient activity and considers transactions that may impact periods and cause a perceived lost revenue, which would not be attributable to coronavirus. Views of Responsible Officials: Management agrees with the finding.
Finding 2021-005 Federal Agency Name: Department of Health and Human Services Program Name: COVID-19 Provider Relief Fund (PRF) and American Rescue Plan (ARP) Rural Distribution Applicable Federal Award Number and Year ? Period 1 TIN #751155199 CFDA # 93.498 Finding Summary: The reporting to HHS for Period 1 related to lost revenues was considered incorrect. There is a possibility that ineligible lost revenues may be claimed under the program and the report may not be accurately completed. Responsible Individuals: Josh Tucker, Chief Financial Officer Corrective Action Plan: South Wheeler County Hospital District (SWCHD) hired a management company (Preferred Management Corporation) effective May 2021. Management company?s responsibilities included preparation and review of Provider Relief Fund calculations. Calculations for lost revenues for 2019 ? 2021 were performed by SWCHD?s prior audit firm and were used for basis of reporting. On October 1, 2021 SWCHD entered into a Change of Ownership with Preferred Hospital Leasing Shamrock, Inc. for Shamrock General Hospital. Going forward, gross revenue and net revenue calculations are performed monthly by Preferred?s accounting staff, reviewed by the Chief Financial Officer and also reviewed by the Chief Executive Officer who is a licensed CPA. Anticipated Completion Date: June 30, 2022
The District?s eligible expenses and lost revenue claimed and reported under the Provider Relief Fund program was not reviewed and approved by a separate individual outside of the preparer. Cause: The District did not have an internal control process in place to ensure a review and approval of expenses identified as eligible and/or lost revenues by someone other than the preparer of the report. Effect: Without a secondary review and approval, there is a possibility that ineligible expenditures or lost revenues may be claimed under the program and the report may not be accurately completed. Questioned Costs: None. Context: No internal controls were identified in discussions with management. Repeat Finding from Prior Years: No Recommendation: We recommend the District implement a control process which includes a documented secondary review and approval of eligible expenses and/or lost revenue calculations, as well as required reports to be submitted to HHS. 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 COVID-19 Provider Relief Fund (PRF) and American Rescue Plan (ARP) Rural Distribution Applicable Federal Award Number and Year ? Period 1 TIN #751155199 Activities Allowed or Unallowed and Allowable Costs/Cost Principles Material Weakness 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 District?s eligible expenses and lost revenue claimed and reported under the Provider Relief Fund program was not reviewed and approved by a separate individual outside of the preparer. Cause: The District did not have an internal control process in place to ensure a review and approval of expenses identified as eligible and/or lost revenues by someone other than the preparer of the report. Effect: Without a secondary review and approval, there is a possibility that ineligible expenditures or lost revenues may be claimed under the program and the report may not be accurately completed. Questioned Costs: None. Context: No internal controls were identified in discussions with management. Repeat Finding from Prior Years: No Recommendation: We recommend the District implement a control process which includes a documented secondary review and approval of eligible expenses and/or lost revenue calculations, as well as required reports to be submitted to HHS. Views of Responsible Officials: Management agrees with the finding.
Finding 2021-006 Federal Agency Name: Department of Health and Human Services Program Name: COVID-19 Provider Relief Fund (PRF) and American Rescue Plan (ARP) Rural Distribution Applicable Federal Award Number and Year ? Period 1 TIN #751155199 CFDA # 93.498 Finding Summary: The District?s eligible expenses and lost revenue claimed and reported under the Provider Relief Fund program was not reviewed and approved by a separate individual outside of the preparer. Responsible Individuals: Josh Tucker, Chief Financial Officer Corrective Action Plan: South Wheeler County Hospital District (SWCHD) hired a management company (Preferred Management Corporation) effective May 2021. Management company?s responsibilities included preparation and review of Provider Relief Fund calculations. Expenses were prepared and reviewed by the Chief Financial Officer. Calculations for lost revenues for 2019 ? 2021 were performed by SWCHD?s prior audit firm and were used for basis of reporting. On October 1, 2021 SWCHD entered into a Change of Ownership with Preferred Hospital Leasing Shamrock, Inc. for Shamrock General Hospital. Going forward, calculations for eligible expenses lost revenue claimed under the Provider Relief Fund program will be prepared by the Chief Financial Officer. Review and oversight will be performed by the Chief Executive Officer who is a licensed CPA. Anticipated Completion Date: June 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.
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