EIN: 751306626
UEI: GSA_MIGRATION
Data as of August 22, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on February 13, 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 August 13, 2023 (1106 days ago).
What is a management decision? →2021-004 Lost Revenue Calculation Federal Agency Department of Health and Human Services Assistance Listing Number 93.498 ? Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Criteria [ ] Significant Deficiency [ X ] Material Weakness [X] Compliance Finding Under the terms and conditions of the award, the recipient is to use net patient service revenue in its calculation of lost revenues when selecting option 1 in its reporting. Condition The District?s lost revenue calculation overstated 2019 net patient service revenue by including Advanced Diagnostic revenue that was returned in 2020 and 2021. The District?s lost revenue calculation overstated their lost revenue. Context This finding appears to be an isolated instance. Effect The District did not have sufficient lost revenue to claim for retention of the Provider Relief Funds. The District does have sufficient qualifying expenses to retain the Provider Relief Funds. HRSA does not allow for the amendment of reports once the due date has passed. Cause The District had significant management turnover in 2021 during the reporting period and Advanced Diagnostic revenue issue was not known by all that were involved in the reporting. Recommendation We recommend the District retain the qualifying expenses documentation that supports the retention of the Provider Relief Funds and amend the next Provider Relief Fund reporting due to HRSA. Views of responsible officials and planned corrective action The District has gathered the qualifying expenses that demonstrate that the District can retain the Provider Relief Funding. The District will amend the next Provider Relief Fund due to HRSA.
Show full finding ▾Hide full finding ▴2021-004 Lost Revenue Calculation Federal Agency Department of Health and Human Services Assistance Listing Number 93.498 ? Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Criteria [ ] Significant Deficiency [ X ] Material Weakness [X] Compliance Finding Under the terms and conditions of the award, the recipient is to use net patient service revenue in its calculation of lost revenues when selecting option 1 in its reporting. Condition The District?s lost revenue calculation overstated 2019 net patient service revenue by including Advanced Diagnostic revenue that was returned in 2020 and 2021. The District?s lost revenue calculation overstated their lost revenue. Context This finding appears to be an isolated instance. Effect The District did not have sufficient lost revenue to claim for retention of the Provider Relief Funds. The District does have sufficient qualifying expenses to retain the Provider Relief Funds. HRSA does not allow for the amendment of reports once the due date has passed. Cause The District had significant management turnover in 2021 during the reporting period and Advanced Diagnostic revenue issue was not known by all that were involved in the reporting. Recommendation We recommend the District retain the qualifying expenses documentation that supports the retention of the Provider Relief Funds and amend the next Provider Relief Fund reporting due to HRSA. Views of responsible officials and planned corrective action The District has gathered the qualifying expenses that demonstrate that the District can retain the Provider Relief Funding. The District will amend the next Provider Relief Fund due to HRSA.
2021-004 Lost Revenue Calculation Corrective action planned: The District has gathered the qualifying expenses that demonstrate that the District can retain the Provider Relief Funding. The District will amend the next Provider Relief Fund due to HRSA. Anticipated completion date: Completed in January 2023. Contact person responsible for corrective action: Nick Lewis, CEO
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