EIN: 840469270
UEI: SCVMV157SYP3
Data as of August 19, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on April 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 October 28, 2022, which was (1392 days ago).
What is a management decision? →Criteria or Specific Requirement ? The Hospital is required to submit filings with the Health Resource and Service Administration (HRSA) with respect to the Provider Relief Fund. Such filings include reporting COVID-19 costs and lost revenues, as defined. Condition ? The Hospital?s Provider Relief Fund filing with HRSA contained some misstatements of lost revenues for Reporting Period 1 that were corrected in the filing for Reporting Period 2 filed in March 2022. Context ? Due to difficulties experienced by Canyon View Surgery Center when it converted to its new information system, its revenues were misstated in the Reporting Period 1 filing. Also, the impact of prior year third party payor settlements and retail pharmacy revenues were not excluded from lost revenues. Cause ? The Hospital inadvertently misstated lost revenues as discussed above. Effect or Potential Effect ? The lost revenue amounts reported to HRSA for Reporting Period 1 were misstated. The misstatements had no impact on the amount of Provider Relief Funds the Hospital was allowed to retain since the Hospital had an excess of COVID-19 costs and lost revenues over the amount of Provider Relief Funds received. Questioned Costs ? There are no questioned costs. Recommendation ? We recommend that the Hospital ensure that future filings with HRSA accurately report lost revenues. Views of Responsible Officials and Planned Corrective Actions ? Management agrees with the finding and has taken steps to ensure the accuracy of lost revenues in its future filings. The filing for Reporting Period 2 included a restatement of the prior quarters that were previously misstated.
Condition ? The Hospital?s Provider Relief Fund filing with HRSA contained some misstatements of lost revenues for Reporting Period 1. Recommendation ? We recommend that the Hospital ensure that future filings with HRSA accurately report lost revenues. Views of Responsible Officials and Planned Corrective Actions ? Management agrees with the finding and has taken steps to ensure the accuracy of lost revenues in its future filings. Date of Completion ? March 31, 2022. Action Taken ? The filing for Reporting Period 2 included a restatement of the prior quarters that were previously misstated. We will also review our future filings to ensure the misstatements are not repeated. Person Responsible for Corrective Action Plan ? Ed Johlman, Chief Financial Officer.
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 17, 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 September 17, 2022, which was (1433 days ago).
What is a management decision? →Criteria or Specific Requirement ? The Regulatory Agreement with the U.S. Department of Housing and Urban Development ? Federal Housing Administration dated March 1, 2020 (Project No. 101-22152) (?the Regulatory Agreement?) states that the Hospital shall maintain a Mortgage Reserve Fund (MRF) in accordance with the MRF agreement and funding and disbursement schedule. Condition ? The December 31, 2020 MRF account balance was less than the required balance of $6,033,667. Context ? The December 31, 2020 MRF balance was $5,487,688. Subsequent to year-end, additional payments were made to the MRF to bring the account balance into compliance. Cause ? The Hospital missed making some monthly payments and the amounts deposited were not enough to support the year-end requirement due to focusing on other tasks. Effect or Potential Effect ?The Hospital is in violation of the Regulatory Agreement. Questioned Costs ? There are no questioned costs. Recommendation ? We recommend procedures be put in place to ensure the Hospital is in compliance with the MRF agreement and funding and disbursement schedule. Views of Responsible Officials and Planned Corrective Actions ? Management agrees with the finding and will ensure processes regarding federal award compliance are updated and adhered to.
Condition ? The December 31, 2020 MRF account balance was less than the required balance of $6,033,667.67. Recommendation ? We recommend procedures be put in place to ensure the Hospital is in compliance with the MRF agreement and funding and disbursement schedule. Views of Responsible Officials and Planned Corrective Actions ? Management agrees with the finding and will ensure processes regarding federal award compliance are updated and adhered to. Date of Completion ? 06/15/21. Action Taken ? Subsequent to year-end, additional payments were made to the MRF to bring the account balance into compliance. Automatic withdrawal payments were put into place for the Hospital Note. Person Responsible for Corrective Action Plan ? Ed Johlman, Chief Financial Officer.
Criteria or Specific Requirement ? The Regulatory Agreement with the U.S. Department of Housing and Urban Development ? Federal Housing Administration (HUD) dated March 1, 2020 (Project No. 101-22152) (?the Regulatory Agreement?) states that the Hospital shall ensure a Financing Successor Clause is included in new financing agreements. Condition ? During 2020, the Hospital entered into a lease for office space. No Financing Successor Clause was included in the lease agreement. Context ? Subsequent to year-end, an amendment was made to the agreement which included the Financing Successor Clause. Cause ? The Hospital was amiss in adding such language to the agreement due to focusing on other tasks. Effect or Potential Effect ?The Hospital was in violation of the Regulatory Agreement with HUD. Questioned Costs ? There are no questioned costs. Recommendation ? We recommend procedures be put in place to ensure the Hospital is in compliance with the successor clause requirements of the Regulatory Agreement. Views of Responsible Officials and Planned Corrective Actions ? Management agrees with the finding and will ensure processes regarding federal award compliance are updated and adhered to.
Condition ? During 2020, the Hospital entered into a lease for office space. No Financing Successor Clause was included in the lease agreement. Recommendation ? We recommend procedures be put in place to ensure they are in compliance with the Regulatory Agreement and the requirements. Views of Responsible Officials and Planned Corrective Actions ? Management agrees with the finding and will ensure processes regarding federal award compliance are updated and adhered to. Date of Completion ? 02/28/21. Action Taken ? Subsequent to year-end, an amendment was made to the lease agreement which included the Financing Successor Clause. Additionally, procedures were put into place for all contract requirements within the Regulatory Agreement. Person Responsible for Corrective Action Plan ? Ed Johlman, Chief Financial Officer.
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.
Track your findings and corrective action plans across audit cycles.
Start tracking findings →Monitor subrecipient audit findings and compliance status.
Start monitoring →Single Audit Intelligence is an independent tool powered by Federal Audit Clearinghouse data. Not affiliated with GSA, OMB, or any federal agency.