EIN: 752301801
UEI: RUM3RZLQLKK4
Audited by: FORVIS, LLP
Oversight agency: 93 [Department of Health and Human Services]
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Data as of September 2, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on September 25, 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 March 25, 2024 (892 days ago).
What is a management decision? →FAC accepted this audit on September 27, 2022 — management decision was due March 27, 2023.
The District is required to prepare and submit the 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. The District incorrectly calculated their COVID-19 lost revenues on the period one report. Context: The period one provider relief fund report was tested. The District selected option 3 to report lost revenues based on quarterly actuals as compared to 2019 budgeted revenues. A difference in the lost revenues was identified related to an error in the calculation for quarters 1, 3, and 4 of 2020. This included duplication of certain waiver revenues, materially impacting the quarterly revenues reported. However, lost revenues reported exceeded reportable PRF payments in period one. Effect: Errors were made in reporting lost revenue for quarters 1, 3, and 4 of 2020. Lost revenue was not accurately reported. Cause: Adjustments were made to the District?s internal financial report utilized for the base line reporting for 2019, which resulted in the double counting of certain revenues for certain quarters. Internal controls over compliance were not in place to ensure the District properly calculated lost revenues. 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. Management should adjust subsequent period PRF report for PRF remaining lost revenues reimbursement amount for the $763,000 that was over-reported. Views of responsible officials and planned corrective actions: Management agrees with the finding of not properly calculating lost revenues under option 3. After correcting the calculation of lost revenues under option 3, the District still has sufficient lost revenues to cover the amount of provider relief funding received. Management will perform a detailed analysis of the reporting requirements in accordance with the final guidelines set by HRSA for future reporting periods. As deemed necessary, the District will modify policies and procedures over federal grant reporting. The CFO, Bomi Bharucha, will be responsible to ensure this is accomplished. The corrective action plan will be implemented by December 31, 2022.
Show full finding ▾Hide full finding ▴COVID-19 Provider Relief Fund Assistance Listing Number 93.498 U.S. Department of Health and Human Services Criteria: Reporting (45 CFR 75.342) Condition: The District is required to prepare and submit the 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. The District incorrectly calculated their COVID-19 lost revenues on the period one report. Context: The period one provider relief fund report was tested. The District selected option 3 to report lost revenues based on quarterly actuals as compared to 2019 budgeted revenues. A difference in the lost revenues was identified related to an error in the calculation for quarters 1, 3, and 4 of 2020. This included duplication of certain waiver revenues, materially impacting the quarterly revenues reported. However, lost revenues reported exceeded reportable PRF payments in period one. Effect: Errors were made in reporting lost revenue for quarters 1, 3, and 4 of 2020. Lost revenue was not accurately reported. Cause: Adjustments were made to the District?s internal financial report utilized for the base line reporting for 2019, which resulted in the double counting of certain revenues for certain quarters. Internal controls over compliance were not in place to ensure the District properly calculated lost revenues. 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. Management should adjust subsequent period PRF report for PRF remaining lost revenues reimbursement amount for the $763,000 that was over-reported. Views of responsible officials and planned corrective actions: Management agrees with the finding of not properly calculating lost revenues under option 3. After correcting the calculation of lost revenues under option 3, the District still has sufficient lost revenues to cover the amount of provider relief funding received. Management will perform a detailed analysis of the reporting requirements in accordance with the final guidelines set by HRSA for future reporting periods. As deemed necessary, the District will modify policies and procedures over federal grant reporting. The CFO, Bomi Bharucha, will be responsible to ensure this is accomplished. The corrective action plan will be implemented by December 31, 2022.
Corrective Action Plan for Finding 2021-002 We are in receipt of the Findings Required to be Reported by Government Auditing Standards regarding Reporting and Activities Allowed/Unallowed and Cost Principals. Management agrees with the finding of not properly calculating lost revenues under option 3. After correcting the calculation of lost revenues under option 3, the District still has sufficient lost revenues to cover the amount of provider relief funding received. Management will perform a detailed analysis of the reporting requirements in accordance with the final guidelines set by HRSA for future reporting periods. As deemed necessary, the District will modify policies and procedures over federal grant reporting. The CFO, Bomi Bharucha, will be responsible to ensure this is accomplished. The corrective action plan will be implemented by December 31, 2022.
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