EIN: 752302928
UEI: LPF4ESK8FSN1
Audit also covers 4 related EINs: 450879946, 452654166, 470879946, 920192097 · unlinked EINs have no separate FAC filing
Audited by: FORVIS, LLP
Oversight agency: 93 [Department of Health and Human Services]
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Data as of August 28, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on June 4, 2024. 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 4, 2024 (634 days ago).
What is a management decision? →FAC accepted this audit on June 27, 2023 — management decision was due December 27, 2023.
COVID-19 Coronavirus State and Local Fiscal Recovery Fund Assistance Listing Number 21.027 U.S. Department of Treasury Pass-Through Entity - City of Odessa, TX Criteria ? Activities Allowed or Unallowed and Allowable Costs/Cost Principles (Pub. L. No. 116-136, 134 Stat. 563 and Pub. L. No. 116-139, 134 Stat. 622 and 623). Condition ? The District reported COVID-19-related expenditures within the COVID-19 Coronavirus State and Local Fiscal Recovery Fund that were reimbursed via other sources. Questioned costs ? $762,548 ? Questioned costs were calculated as the value of the payroll costs charged to the COVID-19 Coronavirus State and Local Fiscal Recovery Fund that were also included on the Period 1 and 2 COVID-19 Provider Relief Fund (PRF) and American Rescue Plan (ARP) Rural Distribution reports. Context ? The expenditure detail submitted to the City of Odessa for grant reporting purposes was tested. The District utilized payroll costs associated with their COVID-19 departments as a component of their reported expenditures. When reviewing the dates and department codes of the payroll costs submitted, expenditures were identified that were also included on expenditure details utilized for the Period 1 and 2 PRF reports. Effect ? The District submitted expenses to the City of Odessa that were reimbursed from PRF. Cause ? Internal controls were not in place to ensure the District did not submit expenses to multiple sources. The District did not exclude previously reimbursed expenditures in their reporting. Identification as a repeat finding, if applicable ? Not a repeat finding. Recommendation ? Policies and procedures over federal grant reporting should be modified to ensure reported expenditures are not double dipped. Views of responsible officials and planned corrective actions ? See attached corrective action plan for the District?s response to finding.
Show full finding ▾Hide full finding ▴COVID-19 Coronavirus State and Local Fiscal Recovery Fund Assistance Listing Number 21.027 U.S. Department of Treasury Pass-Through Entity - City of Odessa, TX Criteria ? Activities Allowed or Unallowed and Allowable Costs/Cost Principles (Pub. L. No. 116-136, 134 Stat. 563 and Pub. L. No. 116-139, 134 Stat. 622 and 623). Condition ? The District reported COVID-19-related expenditures within the COVID-19 Coronavirus State and Local Fiscal Recovery Fund that were reimbursed via other sources. Questioned costs ? $762,548 ? Questioned costs were calculated as the value of the payroll costs charged to the COVID-19 Coronavirus State and Local Fiscal Recovery Fund that were also included on the Period 1 and 2 COVID-19 Provider Relief Fund (PRF) and American Rescue Plan (ARP) Rural Distribution reports. Context ? The expenditure detail submitted to the City of Odessa for grant reporting purposes was tested. The District utilized payroll costs associated with their COVID-19 departments as a component of their reported expenditures. When reviewing the dates and department codes of the payroll costs submitted, expenditures were identified that were also included on expenditure details utilized for the Period 1 and 2 PRF reports. Effect ? The District submitted expenses to the City of Odessa that were reimbursed from PRF. Cause ? Internal controls were not in place to ensure the District did not submit expenses to multiple sources. The District did not exclude previously reimbursed expenditures in their reporting. Identification as a repeat finding, if applicable ? Not a repeat finding. Recommendation ? Policies and procedures over federal grant reporting should be modified to ensure reported expenditures are not double dipped. Views of responsible officials and planned corrective actions ? 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 questioned costs and material instance of noncompliance with respect to Allowable Costs/Cost Principles. 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, including ensuring that expenditures are not reimbursed by more than one federal funding source. Additionally, management notes that the funding represented a loan from the City of Odessa and was fully repaid during December 2022. Grant Trollope, ACFO, will be responsible to ensure that the corrective action plan is followed. This corrective action plan will be implemented by September 30, 2023.
COVID-19 Provider Relief Fund 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 Provider Relief Fund reports. The reports are to be prepared using accurate financial information and submitted by the deadline established. Questioned costs ? N/A Context ? The Period 2 Provider Relief Fund report was submitted and included a lost revenue calculation under option 1, which compared 2020 and 2021 revenue to 2019 revenue. Under option 1, quarterly revenues were required to be reported by payor class. The District incorrectly allocated quarterly revenue by payor class based on an inaccurate allocation of deductions to gross revenue by payor amounts. Effect ? The District did not properly report lost revenues by financial class. Cause ? Internal controls were not in place to ensure the District prepared the Period 2 provider Relief Fund report for the allocation of net patient service revenue by financial class. The District did not appropriately report revenue by payor class. 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 ? See attached corrective action plan for the District?s response to finding.
Show full finding ▾Hide full finding ▴COVID-19 Provider Relief Fund 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 Provider Relief Fund reports. The reports are to be prepared using accurate financial information and submitted by the deadline established. Questioned costs ? N/A Context ? The Period 2 Provider Relief Fund report was submitted and included a lost revenue calculation under option 1, which compared 2020 and 2021 revenue to 2019 revenue. Under option 1, quarterly revenues were required to be reported by payor class. The District incorrectly allocated quarterly revenue by payor class based on an inaccurate allocation of deductions to gross revenue by payor amounts. Effect ? The District did not properly report lost revenues by financial class. Cause ? Internal controls were not in place to ensure the District prepared the Period 2 provider Relief Fund report for the allocation of net patient service revenue by financial class. The District did not appropriately report revenue by payor class. 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 ? See attached corrective action plan for the District?s response to finding.
Corrective Action Plan for Finding 2022-002 We are in receipt of the ?Findings Required to be Reported? by Uniform Guidance, regarding reporting. Management agrees with the finding and will perform a detailed review of the reporting requirements in accordance with the final guidelines set by HRSA. As deemed necessary, the District will modify policies and procedures over federal grant reporting. Management has completed an analysis and determined that while the net patient service revenue by financial class was improperly allocated, the calculated lost revenue that the District reported still exceeds the Provider Relief Funding received. Further, the information submitted for Period 2 was the exact same information submitted and audited for Period 1, which did not have any findings during the September 30, 2021 single audit. Grant Trollope, ACFO, is responsible to oversee and implement the corrective action plan. This corrective action plan will be implemented by September 30, 2023.
FAC accepted this audit on June 20, 2022 — management decision was due December 20, 2022.
FAC accepted this audit on November 15, 2021 — management decision was due May 15, 2022.
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