EIN: 840574271
UEI: GSA_MIGRATION
Data as of August 22, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on August 1, 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 1, 2023 (1298 days ago).
What is a management decision? →As part of our testing we noted that the District had applied construction in progress costs against the Provider Relief Fund. While there was support for the costs being incurred prior to the June 30, 2021 Period 1 deadline the capital projects were not completed by June 30, 2021. Per the terms and conditions the capital projects must be completed by the end of the Period to have the costs applied toward the Provider Relief Fund. Questioned costs: $3,099,821 Context: The construction in progress costs were identified during general disbursement testing. Cause: The District experienced delays in the completion of the projects. Effect: The auditor noted instances of noncompliance. Noncompliance results in possible over charges to the grant. Repeat finding: N/A Recommendation: We recommend the District review the Provider Relief Fund Terms and Conditions and the Frequently Asked Questions to ensure the funds are being used in compliance with the requirements. Views of responsible officials: There is no disagreement with the audit finding. Management?s response: ? The District frequently reviewed the Provider Relief Fund Terms and Conditions and the Frequently Asked Questions. The language specific to ??the project must be fully completed by the end of the Period of Availability?? was not in place until 08/30/2021 ? 60 days after the period of availability had lapsed. ? The District commenced the capital facility project in question in July 2020, 90 days after receiving Provider Relief Funds. The District was diligent in pushing the project along, but worldwide supply shortages were detrimental to keeping the project on track. ? Along with supply issues, the District also experienced labor shortages, as some workers preferred to stay on unemployment and others were quarantined for COVID-19 exposure or sickness. The project was delayed even further when the Project Manager died unexpectedly. ? The District did everything it could to work within the Terms and Conditions of the Provider Relief Fund. ? As a result of doing everything we could to work in line with the Terms and Conditions of the Provider Relief Funds we didn?t input other COVID related costs that we could claim into our Phase 1 Provider Relief Fund report. If it is determined that we can not charge these construction costs we would request that we can update our Phase 1 Provider Relief Fund report to claim the other costs.
Show full finding ▾Hide full finding ▴Federal agency: U.S. Department of Health and Human Services Federal program title: Provider Relief Fund AL Number: 93.498 Award Period: Phase 1 Reporting (4/1/2020 - 6/30/2021) Type of Finding: Material Weakness in Internal Control over Compliance Criteria or specific requirement: According to ?200.303 Internal Controls of 2 CFR Part 200, the non-Federal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Condition: As part of our testing we noted that the District had applied construction in progress costs against the Provider Relief Fund. While there was support for the costs being incurred prior to the June 30, 2021 Period 1 deadline the capital projects were not completed by June 30, 2021. Per the terms and conditions the capital projects must be completed by the end of the Period to have the costs applied toward the Provider Relief Fund. Questioned costs: $3,099,821 Context: The construction in progress costs were identified during general disbursement testing. Cause: The District experienced delays in the completion of the projects. Effect: The auditor noted instances of noncompliance. Noncompliance results in possible over charges to the grant. Repeat finding: N/A Recommendation: We recommend the District review the Provider Relief Fund Terms and Conditions and the Frequently Asked Questions to ensure the funds are being used in compliance with the requirements. Views of responsible officials: There is no disagreement with the audit finding. Management?s response: ? The District frequently reviewed the Provider Relief Fund Terms and Conditions and the Frequently Asked Questions. The language specific to ??the project must be fully completed by the end of the Period of Availability?? was not in place until 08/30/2021 ? 60 days after the period of availability had lapsed. ? The District commenced the capital facility project in question in July 2020, 90 days after receiving Provider Relief Funds. The District was diligent in pushing the project along, but worldwide supply shortages were detrimental to keeping the project on track. ? Along with supply issues, the District also experienced labor shortages, as some workers preferred to stay on unemployment and others were quarantined for COVID-19 exposure or sickness. The project was delayed even further when the Project Manager died unexpectedly. ? The District did everything it could to work within the Terms and Conditions of the Provider Relief Fund. ? As a result of doing everything we could to work in line with the Terms and Conditions of the Provider Relief Funds we didn?t input other COVID related costs that we could claim into our Phase 1 Provider Relief Fund report. If it is determined that we can not charge these construction costs we would request that we can update our Phase 1 Provider Relief Fund report to claim the other costs.
Recommendation: As part of the audit testing our auditors noted that the District had applied construction in progress costs against the Provider Relief Fund. While there was support for the costs being incurred prior to the June 30, 2021 Period 1 deadline the capital projects were not completed by June 30, 2021. Per the terms and conditions the capital projects must be completed by the end of the Period to have the costs applied toward the Provider Relief Fund. Our auditors recommended the District review the Provider Relief Fund Terms and Conditions and the Frequently Asked Questions to ensure the funds are being used in compliance with the requirements. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Actions taken in response to finding: The District has outlined its response in the bullet points below: *The District frequently reviewed the Provider Relief Fund Term and Conditions and the Frequently Asked Questions. The language specific to "...the project must be fully completed by the end of the Period of Availability..." was not in place until 08/30/2021 - 60 days after the period of availability had lapsed. *The District commenced the capital facility project in question in July 2020, 90 days after receiving the Provider Relief Funds. The District was diligent in pushing the project along, but worldwide supply shortages were detrimental to keeping the project on track. *Along with supply issues, the District also experienced labor shortages, as some workers preferred to stay on unemployment and others were quarantined for COVID-19 exposure or sickness. The project was delayed even further when the Project Manager died unexpectedly. *The District did everything it could to work within the Terms and Conditions of the Provider Relief Fund. *As a result of doing everything we could to work in line with the Terms and Conditions of the Provider Relief Funds we didn't input other COVID related costs that we could claim into our Phase 1 Provider Relief Fund report. If it is determined that we can not charge these construction costs we would request that we can update our Phase 1 Provider Relief Fund report to claim the other costs. Name(s) of the contact person(s) responsible for corrective action: Joleen Stroyek, CFO. Planned completion date for corrective action plan: To be determined based on options available from HHS.
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