EIN: 815393817
UEI: GSA_MIGRATION
Audited by: BERRY DUNN MCNEIL & PARKER, LLC
Oversight agency: 93 [Department of Health and Human Services]
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Data as of August 31, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on May 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 November 15, 2022 (1387 days ago).
What is a management decision? →Finding 2021-001 Identification of Federal Program - COVID-19 Provider Relief Fund - AL 93.498, Award Identification Number: N/A, Award Year: 2020-2021 Criteria - Providers that received Provider Relief Fund (PRF) payments exceeding $10,000, in the aggregate, are required to report on their use of funds to the PRF reporting portal. Section 200.303 of the Uniform Guidance requires nonfederal entities to establish and maintain effective internal controls over compliance with requirements of federal awards, which includes reporting requirements. Condition and Context - During our testwork over reporting related to PRF, we noted differences between the lost revenue calculation included in the reporting to the granting agency and amounts in the Organization's accounting records. In particular, revenue recognized from the Paycheck Protection Program loan totaling $2,655,998 was included in `Other Revenue/Net Charges from Patient Care? in 2021. Cause - Through an oversight, the Organization included revenues unrelated to patient care revenue, resulting in an understatement of reported lost revenues on the PRF report filed. Throughout the public health emergency, there has been confusion about the reporting requirements, exacerbated by changes in requirements over the award period. Effect - Amounts reported to the federal agency were inaccurate, however, there was no impact on the PRF funds recognized during the reporting periods. Questioned Costs - None. Recommendation - Management should review PRF reporting guidance and review policies and procedures over special reporting to be sure reporting is in compliance with Health Resources and Services Administrations requirements. Views of Responsible Officials - Management concurs with the finding. See management's Corrective Action Plan attached. Responsible party: David Dill, Director of Finance, (207) 591-0751
Show full finding ▾Hide full finding ▴Finding 2021-001 Identification of Federal Program - COVID-19 Provider Relief Fund - AL 93.498, Award Identification Number: N/A, Award Year: 2020-2021 Criteria - Providers that received Provider Relief Fund (PRF) payments exceeding $10,000, in the aggregate, are required to report on their use of funds to the PRF reporting portal. Section 200.303 of the Uniform Guidance requires nonfederal entities to establish and maintain effective internal controls over compliance with requirements of federal awards, which includes reporting requirements. Condition and Context - During our testwork over reporting related to PRF, we noted differences between the lost revenue calculation included in the reporting to the granting agency and amounts in the Organization's accounting records. In particular, revenue recognized from the Paycheck Protection Program loan totaling $2,655,998 was included in `Other Revenue/Net Charges from Patient Care? in 2021. Cause - Through an oversight, the Organization included revenues unrelated to patient care revenue, resulting in an understatement of reported lost revenues on the PRF report filed. Throughout the public health emergency, there has been confusion about the reporting requirements, exacerbated by changes in requirements over the award period. Effect - Amounts reported to the federal agency were inaccurate, however, there was no impact on the PRF funds recognized during the reporting periods. Questioned Costs - None. Recommendation - Management should review PRF reporting guidance and review policies and procedures over special reporting to be sure reporting is in compliance with Health Resources and Services Administrations requirements. Views of Responsible Officials - Management concurs with the finding. See management's Corrective Action Plan attached. Responsible party: David Dill, Director of Finance, (207) 591-0751
Management agrees with this finding. While the single data field of other revenue was unintentionally misstated on the report, the Organization?s staff plans to make the correction in future reporting periods for PRF funds. It?s important to note that the details of the misstatement were that staff included PPP revenue as patient care revenue, thereby understating the amount of lost revenue. The potential impact was that NCI could have been ineligible to retain the PRF funds received; however, despite the misstatement, NCI was able to retain all PRF funds. There was no adverse impact to the Organization because of this single misstatement. As noted in the NCI Financial Statement Notes, Section 10, COVID-19 Relief Funding, Provider Relief Fund (PRF) reporting requirements are complex and clarifying guidance was continually issued throughout 2021. This is evidenced by the 79-page Provider Relief Fund (PRF) Provider Reporting Guide as well as a four page ?PRF Lost Revenue Guide ? Reporting Period 2? specific to the misstated revenue field which does not address how to account for PPP funds in the PRF revenue reporting requirements. Additionally, in an attempt to ensure compliance with PRF requirements and accuracy in reporting, staff consulted with accountants regarding PRF and PRF reporting, as noted in the Required Communications Letter. Management understands that consultation with accountants, is not an adequate control. A new review process for special reporting data submissions has been implemented before reports are submitted to the grantor. Estimated Completion Date 4/26/2022 Responsible Parties: David Dill Director of Finance New Communities, Inc. (207) 591-0751 Maureen Conley President and CEO New Communities, Inc. (207) 591-0751
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.
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