EIN: 821550918
UEI: GSA_MIGRATION
Audited by: FORVIS, LLP
Oversight agency: 93 [Department of Health and Human Services]
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Data as of September 2, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on June 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 December 23, 2022 (1353 days ago).
What is a management decision? →The Organization is required to prepare and submit period one provider relief fund reporting 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: Approximately $1.46 million calculated as the difference between calculating lost revenue using net patient service revenue vs. gross patient service revenue. Context: The period one provider relief fund report was tested. The District selected option 1 to report lost revenues based on quarterly actuals. A material error in the calculation of the patient service revenue for the quarters reported was identified. This included the use of gross patient service revenue rather than net patient service, materially impacting the quarterly lost revenues reported. Effect: Errors were made in reporting lost revenue. Lost revenue was not accurately reported. Cause: The District selected option 1 and did not properly calculate net patient service revenue in their calculation. The District did not report patient care revenue net of adjustments for all third-party payers, charity care adjustments, bad debt and any other discounts or adjustments. 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: See attached corrective action plan for the District?s response to finding.
Show full finding ▾Hide full finding ▴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/Cost Principles (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 reporting 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: Approximately $1.46 million calculated as the difference between calculating lost revenue using net patient service revenue vs. gross patient service revenue. Context: The period one provider relief fund report was tested. The District selected option 1 to report lost revenues based on quarterly actuals. A material error in the calculation of the patient service revenue for the quarters reported was identified. This included the use of gross patient service revenue rather than net patient service, materially impacting the quarterly lost revenues reported. Effect: Errors were made in reporting lost revenue. Lost revenue was not accurately reported. Cause: The District selected option 1 and did not properly calculate net patient service revenue in their calculation. The District did not report patient care revenue net of adjustments for all third-party payers, charity care adjustments, bad debt and any other discounts or adjustments. 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: See attached corrective action plan for the District?s response to finding.
We are in receipt of the findings required to be reported by the single audit for Period 1 reporting for payments received from the Provider Relief Fund (PRF), specifically, regarding discrepancies in the reporting requirements and auditing for the above period for the PRF. Management does not dispute the finding. The district will work to develop policies over financial reporting for future periods for PRF reporting and auditing. The district will perform detailed analysis of the reporting requirements in accordance with the guidelines set forth by HRSA. The hospital CEO will oversee this to ensure that this is accomplished. The district will also provide its? consultants any information to be submitted to HRSA for accuracy. The district has already begun implementing the new procedures and is confident that all future submissions will be correct. The Corrective Action Plan will be implemented by September 30, 2022.
The Organization is required to prepare and submit period one provider relief fund reporting 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. The funds cannot be used for expenses reimbursed or obligated to be reimbursed by other sources. Questioned cost: Eligible expenses subject to reimbursement from another source were not reduced by Medicare cost report reimbursement of approximately $146,000. Context: The Organization is certified by Medicare as a critical access hospital. The period one provider relief fund report was tested. The Organization?s calculation of allowable expenses did not consider the impact of cost reimbursement to reported health care expenses to document that Provider Relief Fund payments were not reimbursed by any other source. Effect: The Organization did not identify and reduce gross expenses for amounts reimbursed by other sources. Cause: The District did not properly calculate eligible expenses in their calculation. The District did not identify and reduce gross expenses for amounts reimbursed by another source, Medicare cost-reimbursement. 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 ▴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/Cost Principles (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 reporting 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. The funds cannot be used for expenses reimbursed or obligated to be reimbursed by other sources. Questioned cost: Eligible expenses subject to reimbursement from another source were not reduced by Medicare cost report reimbursement of approximately $146,000. Context: The Organization is certified by Medicare as a critical access hospital. The period one provider relief fund report was tested. The Organization?s calculation of allowable expenses did not consider the impact of cost reimbursement to reported health care expenses to document that Provider Relief Fund payments were not reimbursed by any other source. Effect: The Organization did not identify and reduce gross expenses for amounts reimbursed by other sources. Cause: The District did not properly calculate eligible expenses in their calculation. The District did not identify and reduce gross expenses for amounts reimbursed by another source, Medicare cost-reimbursement. 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 by the single audit for Period 1 reporting for payments received from the Provider Relief Fund (PRF), specifically, regarding discrepancies in the reporting requirements and auditing for the above period for the PRF. Management does not dispute the finding. The district will work to develop policies over financial reporting for future periods for PRF reporting and auditing. The district will perform detailed analysis of the reporting requirements in accordance with the guidelines set forth by HRSA. The hospital CEO will oversee this to ensure that this is accomplished. The district will also provide its? consultants any information to be submitted to HRSA for accuracy. The district has already begun implementing the new procedures and is confident that all future submissions will be correct. The Corrective Action Plan will be implemented by September 30, 2022.
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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