EIN: 760488120
UEI: SV4JW31FYF53
Audited by: D & CO., L.L.P.
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 April 16, 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 October 16, 2024 (683 days ago).
What is a management decision? →FAC accepted this audit on May 2, 2023 — management decision was due November 2, 2023.
Management reported expenditures to the U.S. Department of Health and Human Services through the PRF reporting portal for period 1 and period 2 of availability. During the performance of audit procedures, it was noted management charged lost revenue to the PRF and ARP programs during the first and second periods of availability. However, the period 1 and period 2 portal reports did not report lost revenue. Criteria: Specific terms and conditions were provided by the U.S. Department of Health and Human Services associated with the PRF and ARP programs. In accordance with the terms and conditions, entities receiving PRF payments in excess of $10,000 in the aggregate during a payment received period must report on the use of funds in each applicable reporting period. Management is responsible for establishing processes and procedures over compliance with the reporting requirements related to the PRF and ARP programs. Cause: Proper controls were not established to allow management to accurately report use of PRF and ARP program funds to the U.S. Department of Health and Human Services. Effect: The expenditures reported in the period 1 and period 2 PRF and ARP portal reports were not accurate. Allowable lost revenue was not reported in accordance with the PRF and ARP program terms and conditions. Recommendation: Management should establish and implement processes and procedures to allow for the accurate reporting of use funds in accordance with the PRF and ARP programs terms and conditions. Management should also submit corrected portal reports for period 1 and period 2 to the U.S. Department of Health and Human Services. Views of Responsible Officials and Planned Corrective Actions: During the District's FY 2022 ended March 31, 2022, all nursing homes that were participants in the Quality Incentive Payment Program with the District received Federal governmental payments from the PRF and ARP programs. These types of payments to the nursing homes are rare and almost all of the nursing homes were inexperienced in handling the accounting and reporting aspects of these federal programs. The District will create a monthly monitoring process to ensure that all participating nursing homes have reliable systems in place to accurately report financial matters related to the receipts, expenditures, and lost revenue that are required to be reported in compliance with all federal grant programs.
Show full finding ▾Hide full finding ▴2022-002 U.S. Department of Health and Human Services COVID-19 - Provider Relief Fund ("PRF") and American Rescue Plan ("ARP") Rural Distribution - Period 1 and Period 2 Reporting - Assistance Listing Number 93.498 Condition: Management reported expenditures to the U.S. Department of Health and Human Services through the PRF reporting portal for period 1 and period 2 of availability. During the performance of audit procedures, it was noted management charged lost revenue to the PRF and ARP programs during the first and second periods of availability. However, the period 1 and period 2 portal reports did not report lost revenue. Criteria: Specific terms and conditions were provided by the U.S. Department of Health and Human Services associated with the PRF and ARP programs. In accordance with the terms and conditions, entities receiving PRF payments in excess of $10,000 in the aggregate during a payment received period must report on the use of funds in each applicable reporting period. Management is responsible for establishing processes and procedures over compliance with the reporting requirements related to the PRF and ARP programs. Cause: Proper controls were not established to allow management to accurately report use of PRF and ARP program funds to the U.S. Department of Health and Human Services. Effect: The expenditures reported in the period 1 and period 2 PRF and ARP portal reports were not accurate. Allowable lost revenue was not reported in accordance with the PRF and ARP program terms and conditions. Recommendation: Management should establish and implement processes and procedures to allow for the accurate reporting of use funds in accordance with the PRF and ARP programs terms and conditions. Management should also submit corrected portal reports for period 1 and period 2 to the U.S. Department of Health and Human Services. Views of Responsible Officials and Planned Corrective Actions: During the District's FY 2022 ended March 31, 2022, all nursing homes that were participants in the Quality Incentive Payment Program with the District received Federal governmental payments from the PRF and ARP programs. These types of payments to the nursing homes are rare and almost all of the nursing homes were inexperienced in handling the accounting and reporting aspects of these federal programs. The District will create a monthly monitoring process to ensure that all participating nursing homes have reliable systems in place to accurately report financial matters related to the receipts, expenditures, and lost revenue that are required to be reported in compliance with all federal grant programs.
CORRECTIVE ACTION PLAN Audit Finding Reference Number: 2022-002 U.S. Department of Health and Human Services COVID-19 ? Provider Relief Fund (?PRF?) and American Rescue Plan (?ARP?) Rural Distribution ? Period 1 and Period 2 Reporting ? Assistance Listing Number 93.498 Contact Information: Chief Financial Officer 303 Sandy Corner Road El Campo, Texas 77437 Plan of Corrective Action: During the District's FY 2022 ended March 31, 2022, all nursing homes that were participants in the Quality Incentive Payment Program with the District received Federal governmental payments from the PRF and ARP programs. These types of payments to the nursing homes are rare and almost all of the nursing homes were inexperienced in handling the accounting and reporting aspects of these federal programs. The District will create a monthly monitoring process to ensure that all participating nursing homes have reliable systems in place to accurately report financial matters related to the receipts, expenditures, and lost revenue that are required to be reported in compliance with all federal grant programs. Implementation Date: March 1, 2023
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