EIN: 756001812
UEI: GSA_MIGRATION
Audited by: FORVIS LLP
Oversight agency: 93 [Department of Health and Human Services]
View federal awards & risk assessment →
Data as of August 31, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on August 23, 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 February 23, 2023 (1286 days ago).
What is a management decision? →The Organization is required to prepare and submit 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. Questioned cost: Unknown Context: The period one provider relief fund report was tested. The District selected option 1 to report lost revenues based on quarterly actuals. Differences in quarterly revenue were identified related to errors in the reconciliation procedures for nursing home revenue as well as exclusion of District revenues related to EMS services. Effect: Errors were made in reporting lost revenue. Lost revenue was not accurately reported. Cause: The District had limited controls in place to test the completeness and accuracy of the quarterly revenue reported, resulting in a difference between source data and submitted data. 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 Federal Assistance Listing Number 93.498 U.S. Department of Health and Human Services Criteria: Reporting (45 CFR 75.342) and Activities Allowed/Unallowed and Allowable Costs (Pub. L. No. 116-136, 134 Stat. 563 and Pub. L. No. 116-139, 134 Stat. 622 and 623) Condition: The Organization is required to prepare and submit 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. Questioned cost: Unknown Context: The period one provider relief fund report was tested. The District selected option 1 to report lost revenues based on quarterly actuals. Differences in quarterly revenue were identified related to errors in the reconciliation procedures for nursing home revenue as well as exclusion of District revenues related to EMS services. Effect: Errors were made in reporting lost revenue. Lost revenue was not accurately reported. Cause: The District had limited controls in place to test the completeness and accuracy of the quarterly revenue reported, resulting in a difference between source data and submitted data. 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.
We are in receipt of the findings required to be reported for PRF Period 1 Single Audit Finding 2021-002 COVID19 Provider Relief Fund Federal Assistance Listing Number 93.498 US 2021-002. Brent Smith, CEO, agrees with the finding. The differences were identified related to error in the reconciliation procedures and that District level revenues for EMS Services were excluded. Since Option 1 ? Lost Revenue was selected rather than option 2 or 3, HRSA required all revenue to be reported for Option 1 and we inadvertently omitted the HCHD revenue. We have taken corrective action to test completeness and accuracy of the revenue reported when consolidating source data for submission of federal grant reporting. Brent Smith, CEO, is responsible for ensuring the corrective action plan is followed. This corrective action plan will be implemented by October 1, 2022 when our next fiscal year begins.
The Organization is required to prepare and submit 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. Reported use of the funds should be supported by underlying accounting records. Questioned cost: $68,717 ? Calculated as the value of the expenses included on the Period 1 report for which there was no supporting documentation. Context: The period one provider relief fund report was tested. The Organization was unable to provide supporting documentation of a selection of reported expenses. Effect: Reported expenses are unsupported. Expenses may not be allowable. Cause: The District had limited controls in place to test the completeness and accuracy of the expense information reported, resulting in a difference between supported and submitted data. Recommendation: Policies and procedures over federal grant accounting and 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 Federal Assistance Listing Number 93.498 U.S. Department of Health and Human Services Criteria: Reporting (45 CFR 75.342) and Activities Allowed/Unallowed and Allowable Costs (Pub. L. No. 116-136, 134 Stat. 563 and Pub. L. No. 116-139, 134 Stat. 622 and 623) Condition: The Organization is required to prepare and submit 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. Reported use of the funds should be supported by underlying accounting records. Questioned cost: $68,717 ? Calculated as the value of the expenses included on the Period 1 report for which there was no supporting documentation. Context: The period one provider relief fund report was tested. The Organization was unable to provide supporting documentation of a selection of reported expenses. Effect: Reported expenses are unsupported. Expenses may not be allowable. Cause: The District had limited controls in place to test the completeness and accuracy of the expense information reported, resulting in a difference between supported and submitted data. Recommendation: Policies and procedures over federal grant accounting and 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.
We are in receipt of the findings required to be reported for PRF Period 1 Single Audit Finding 2021-003 COVID19 Provider Relief Fund Federal Assistance Listing Number 93.498 US 2021-003. Brent Smith, CEO, agrees with the finding and is responsible for ensuring the corrective action plan is followed. We have taken corrective action to test completeness and accuracy of the expenses reported when consolidating source data for submission of federal grant reporting. All future PRF Reporting subsequent to this audit, will require the nursing facilities to submit copies of the actual invoices supporting the values they are submitting. This corrective action plan will be implemented by October 1, 2022 when our next fiscal year begins.
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.
Browse other Single Audit organizations in Texas →
Track your findings and corrective action plans across audit cycles.
Start tracking findings →Monitor subrecipient audit findings and filing records.
Start monitoring →© 2026 Single Audit Intelligence. All data is public domain.
