EIN: 810226578
UEI: GSA_MIGRATION
Data as of August 23, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on August 15, 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 15, 2023 (1286 days ago).
What is a management decision? →2021?002 Provider Relief Fund Reporting of Lost Revenue Program Information: Federal Agency Department of Health and Human Services Assistance Listing Number 93.498 ? Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Criteria [X] Compliance Finding [X] Significant Deficiency [ ] Material Weakness Under the terms and conditions of the award, the recipient certifies it will report actual net patient revenues for the periods reported on in its reporting of actual net patient revenues for its calculation of lost revenues due to coronavirus. Condition The Company included administrative adjustments related to its retail pharmacy in 2020 and 2021 actual net patient revenues on the Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution report. The related retail pharmacy revenue was properly not included. As a result of including those administrative adjustments, net patient revenues were not accurately reported. Context This finding appears to be an isolated problem. Cause The Company did not identify the retail pharmacy account as needing to be excluded from its lost revenue calculations. Effect Lost revenue was only calculated for the second quarter and the fourth quarter of 2020. If the retail pharmacy administrative adjustments were properly excluded from those quarters, the Company would still have sufficient healthcare-related expenses attributable to coronavirus and lost revenues to use all of the Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution amounts received. Therefore, there is no effect on the Company?s retention of the Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution funds. Recommendation We recommend the Company?s management correct its lost revenue calculation on subsequent period reporting for the Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution. Views of responsible officials and planned corrective actions Northeast Montana Health Services, Inc. will ensure that no administrative adjustments for the retail pharmacies are included in the quarterly reporting of revenue for subsequent Provider Relief Fund reporting periods.
Show full finding ▾Hide full finding ▴2021?002 Provider Relief Fund Reporting of Lost Revenue Program Information: Federal Agency Department of Health and Human Services Assistance Listing Number 93.498 ? Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Criteria [X] Compliance Finding [X] Significant Deficiency [ ] Material Weakness Under the terms and conditions of the award, the recipient certifies it will report actual net patient revenues for the periods reported on in its reporting of actual net patient revenues for its calculation of lost revenues due to coronavirus. Condition The Company included administrative adjustments related to its retail pharmacy in 2020 and 2021 actual net patient revenues on the Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution report. The related retail pharmacy revenue was properly not included. As a result of including those administrative adjustments, net patient revenues were not accurately reported. Context This finding appears to be an isolated problem. Cause The Company did not identify the retail pharmacy account as needing to be excluded from its lost revenue calculations. Effect Lost revenue was only calculated for the second quarter and the fourth quarter of 2020. If the retail pharmacy administrative adjustments were properly excluded from those quarters, the Company would still have sufficient healthcare-related expenses attributable to coronavirus and lost revenues to use all of the Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution amounts received. Therefore, there is no effect on the Company?s retention of the Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution funds. Recommendation We recommend the Company?s management correct its lost revenue calculation on subsequent period reporting for the Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution. Views of responsible officials and planned corrective actions Northeast Montana Health Services, Inc. will ensure that no administrative adjustments for the retail pharmacies are included in the quarterly reporting of revenue for subsequent Provider Relief Fund reporting periods.
Corrective action planned: Northeast Montana Health Services, Inc. will ensure that no administrative adjustments for the retail pharmacies are included in the quarterly reporting of revenue for subsequent Provider Relief Fund reporting periods. Anticipated completion date: September 30, 2022 Contact person responsible for corrective action: Demi Wilkinson, CFO
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