EIN: 825207287
UEI: GSA_MIGRATION
Single Audit filed under EIN: 581973570
That audit also covers 2 related EINs: 205415285, 453957368 · unlinked EINs have no separate FAC filing
Audited by: DRAFFIN & TUCKER, 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 November 28, 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 May 28, 2023 (1194 days ago).
What is a management decision? →FCMC is required to prepare and submit Period 1 Provider Relief Fund reporting to the U.S. Department of Health and Human Services (HHS). The reporting is to be prepared using accurate financial information and submitted by the established deadlines. FCMC elected to obligate Period 1 Provider Relief Funds to lost revenues utilizing Option 1 based on 2019 actual revenues. Cause: FCMC?s lost revenue calculation excluded certain Medicaid supplemental revenue in 2020 which understated the third and fourth quarter 2020 net revenue and the first and second quarter 2021 net revenue. Effect or Potential Effect: Lost revenues per the submission to HHS were more than actual calculated lost revenues by $562,969. Recommendation: We recommend a detail review of future submissions to ensure accuracy of calculations and reconciliations to supporting source documentation. Views of Responsible Officials: See corrective action plan.
Show full finding ▾Hide full finding ▴Criteria: Assistance Listing Number 93.498 - COVID-19 Provider Relief Fund Condition: FCMC is required to prepare and submit Period 1 Provider Relief Fund reporting to the U.S. Department of Health and Human Services (HHS). The reporting is to be prepared using accurate financial information and submitted by the established deadlines. FCMC elected to obligate Period 1 Provider Relief Funds to lost revenues utilizing Option 1 based on 2019 actual revenues. Cause: FCMC?s lost revenue calculation excluded certain Medicaid supplemental revenue in 2020 which understated the third and fourth quarter 2020 net revenue and the first and second quarter 2021 net revenue. Effect or Potential Effect: Lost revenues per the submission to HHS were more than actual calculated lost revenues by $562,969. Recommendation: We recommend a detail review of future submissions to ensure accuracy of calculations and reconciliations to supporting source documentation. Views of Responsible Officials: See corrective action plan.
Compliance Finding - Material Weakness 2021-001 Response to Finding: Management has acknowledged the omission of certain elements in the lost revenue calculations. We have updated our calculations to reflect this finding and will retain adequate supporting documentation for this change should amounts be required to be reported in future periods. Further, we have evaluated the difference between updated calculations and the submissions and have determined unreimbursed lost revenue from the parent, Floyd Healthcare Management, Inc., could be used to show there was no impact on Period 1 Provider Relief Fund amounts eligible to be obligated to lost revenues. Contact Person: Mr. Phil Wheeler, CFO
FCMC is required to prepare and submit Period 1 Provider Relief Fund reporting to the U.S. Department of Health and Human Services (HHS). Provider Relief Funds may not be used to reimburse expenses or lost revenues that have been reimbursed from other sources or that other sources are obligated to reimburse. FCMC reported expenses within their Period 1 submission that were duplicate expenses submitted by its parent, Floyd Healthcare Management, Inc. Cause: Although FCMC has a process in place to identify and report allowable expenses, an appropriate review process was not in place to detect and correct any duplicate expenses. Effect or Potential Effect: $453,808 of duplicate expenditures were improperly included in the Period 1 reporting submission. Recommendation: We recommend FCMC design and implement controls, including levels of review, to ensure qualifying expenditures submitted are in accordance with the HHS guidelines. Views of Responsible Officials: See corrective action plan.
Show full finding ▾Hide full finding ▴Criteria: Assistance Listing Number 93.498 - COVID-19 Provider Relief Fund Condition: FCMC is required to prepare and submit Period 1 Provider Relief Fund reporting to the U.S. Department of Health and Human Services (HHS). Provider Relief Funds may not be used to reimburse expenses or lost revenues that have been reimbursed from other sources or that other sources are obligated to reimburse. FCMC reported expenses within their Period 1 submission that were duplicate expenses submitted by its parent, Floyd Healthcare Management, Inc. Cause: Although FCMC has a process in place to identify and report allowable expenses, an appropriate review process was not in place to detect and correct any duplicate expenses. Effect or Potential Effect: $453,808 of duplicate expenditures were improperly included in the Period 1 reporting submission. Recommendation: We recommend FCMC design and implement controls, including levels of review, to ensure qualifying expenditures submitted are in accordance with the HHS guidelines. Views of Responsible Officials: See corrective action plan.
Compliance Finding - Material Weakness 2021-002 Response to Finding: Management has acknowledged the duplicate expenditures reported on our Period 1 submission. We will add an additional review function to ensure any direct expenditure is claimed on only one Federal Program. We have evaluated the duplicated expenditures on our Period 1 submission and have determined additional unreimbursed expenditures are available within total expenditures of our parent, Floyd Healthcare Management, Inc. to ensure no impact on the use of Period 1 Provider Relief Fund receipts. Contact Person: Mr. Phil Wheeler, CFO
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