EIN: 756001297
UEI: LGHURWYYQAZ3
Data as of August 22, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on January 11, 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 July 11, 2024 (773 days ago).
What is a management decision? →The District lost revenue reported did not include revenues for the entire period of reporting for Period 2, resulting in material differences in quarterly revenue. Questioned costs: None. Context: The period two provider relief fund report was tested. The District selected option 3 to report lost revenues. A difference in the calculation of lost revenues was identified related to an error in the calculation for quarters 3 and 4 of 2021, as the report only reported lost revenues up to the amount needed to cover period 2 receipts and not the entire reporting period. Cause: Internal controls over compliance were not in place to ensure the District properly calculated and reported lost revenues under option 3 to ensure the calculation included data from the full reporting period. The District is required to prepare and submit period two provider relief fund reporting. These reports are to be prepared using accurate financial information and submitted by the deadline established. The District did not correctly report all quarter data for their lost revenue calculation. Effect: Errors were made in reporting lost revenue for quarters 3 and 4 of 2021. Lost revenue was not accurately reported. Recommendation: Policies and procedures over federal grant reporting should be modified to ensure reports are prepared using complete and accurate information. Identification as a repeat finding: Not a repeat finding. Views of responsible officials and planned corrective actions: Management agrees with the finding of not properly calculating lost revenues under option 3 for reporting period 2. The District still has sufficient lost revenues to cover the amount of provider relief funding received and has updated the period 4 reporting to correct the errors noted above. The CFO, Paul Gafford, was responsible for the corrected data submitted with the period 4 reporting. The corrective action plan was implemented prior to September 30, 2023.
Show full finding ▾Hide full finding ▴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: Reporting (45 CFR 75.342) The District is required to prepare and submit period two and three provider relief fund reports to the U.S. Department of Health and Human Services. These reports are to be prepared using accurate financial information and submitted by the deadline established. Condition: The District lost revenue reported did not include revenues for the entire period of reporting for Period 2, resulting in material differences in quarterly revenue. Questioned costs: None. Context: The period two provider relief fund report was tested. The District selected option 3 to report lost revenues. A difference in the calculation of lost revenues was identified related to an error in the calculation for quarters 3 and 4 of 2021, as the report only reported lost revenues up to the amount needed to cover period 2 receipts and not the entire reporting period. Cause: Internal controls over compliance were not in place to ensure the District properly calculated and reported lost revenues under option 3 to ensure the calculation included data from the full reporting period. The District is required to prepare and submit period two provider relief fund reporting. These reports are to be prepared using accurate financial information and submitted by the deadline established. The District did not correctly report all quarter data for their lost revenue calculation. Effect: Errors were made in reporting lost revenue for quarters 3 and 4 of 2021. Lost revenue was not accurately reported. Recommendation: Policies and procedures over federal grant reporting should be modified to ensure reports are prepared using complete and accurate information. Identification as a repeat finding: Not a repeat finding. Views of responsible officials and planned corrective actions: Management agrees with the finding of not properly calculating lost revenues under option 3 for reporting period 2. The District still has sufficient lost revenues to cover the amount of provider relief funding received and has updated the period 4 reporting to correct the errors noted above. The CFO, Paul Gafford, was responsible for the corrected data submitted with the period 4 reporting. The corrective action plan was implemented prior to September 30, 2023.
Corrective Action Plan for Finding 2022-001 We are in receipt of the finding required to be reported by Uniform Guidance, regarding other instace of noncompliance with respect to report. Management agrees with the finding. Policies and procedures over federal grant reporting will be modified to ensure rpeorts are prepared using complete and accurate information. We have increased compensating controls by introducing additional oversight and reivew for future reporting periods for the COVID-19 Provider Relief Fund reporting. Paul Gafford, CFO, will be responsible to ensure this is accomplished. The District, with the change in CFO, has already implemented new procedures and is confident that the period 4 submission was reported correctly and all future submissions will be correct. The Corrective Action Plan will be implemented by September 30, 2023.
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