EIN: 840631509
UEI: GSA_MIGRATION
Data as of August 24, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on April 13, 2023. 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 13, 2023 (1047 days ago).
What is a management decision? →During our review of the Periods 1 and 2 reports submitted, we noted the Medical Center indicated that lost revenue was calculated under Option 2 but should have reported under Option 3. Questioned Costs: None. Context: Option 2 required a budget to be approved by March 27, 2020 and not all of the budgets utilized in the reporting of Periods 1 and 2 were approved by that deadline. Effect: The federal government relies on the information reported in the Health Resources and Services Administration (HRSA) to be accurate for monitoring purposes. By selecting the incorrect option, the entity did not submit the required narrative information to HRSA. Cause: The Medical Center misinterpreted the guidance provided. An approved budget for the year ending December 31, 2020 was approved by March 27, 2020, which encompassed the two quarters that lost revenue was reported. An approved budget for the year ending December 31, 2021 was not approved but no lost revenue was reported for that year. Identification as a repeat finding: Not a repeat finding. Recommendation: The Medical Center should continue to improve their understanding of the guidance related to this type of reporting related to future reporting periods to help ensure guidance is followed. Views of responsible officials: The Medical Center agrees with the finding. See separate report for planned corrective actions.
Show full finding ▾Hide full finding ▴Finding: Activities Allowed or Unallowed, Allowable Costs/Cost Principles, and Reporting CFDA No. 93.498 COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution U.S. Department of Health and Human Services Criteria: The Provider Relief Fund (PRF) was established in the Coronavirus Aid, Relief, and Economic Security Act (CARES Act, P.L. 116-136) to reimburse, through grants or other mechanisms, eligible health care providers for increased expenses or lost revenue attributable to Coronavirus Disease 2019 (COVID-19). Entities that receive more than $10,000 (either one time or in the aggregate) are required to report the uses of their funds, including the lost revenue reimbursement and documentation of how the lost revenue was calculated. In addition, the Medical Center is required to implement and maintain internal controls over financial reporting. Condition: During our review of the Periods 1 and 2 reports submitted, we noted the Medical Center indicated that lost revenue was calculated under Option 2 but should have reported under Option 3. Questioned Costs: None. Context: Option 2 required a budget to be approved by March 27, 2020 and not all of the budgets utilized in the reporting of Periods 1 and 2 were approved by that deadline. Effect: The federal government relies on the information reported in the Health Resources and Services Administration (HRSA) to be accurate for monitoring purposes. By selecting the incorrect option, the entity did not submit the required narrative information to HRSA. Cause: The Medical Center misinterpreted the guidance provided. An approved budget for the year ending December 31, 2020 was approved by March 27, 2020, which encompassed the two quarters that lost revenue was reported. An approved budget for the year ending December 31, 2021 was not approved but no lost revenue was reported for that year. Identification as a repeat finding: Not a repeat finding. Recommendation: The Medical Center should continue to improve their understanding of the guidance related to this type of reporting related to future reporting periods to help ensure guidance is followed. Views of responsible officials: The Medical Center agrees with the finding. See separate report for planned corrective actions.
CORRECTIVE ACTION PLAN Report Issued January 30, 2023 FISCAL YEAR OF FINDING: 2021 AUDITOR FINDING: Single Audit 2021-001 (Significant Deficiency) ? (CFDA No. 93.498 COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution): Activities Allowed or Unallowed, Allowable Costs/Cost Principles, and Reporting. During our review of the Periods 1 and 2 reports submitted, we noted the Medical Center indicated that lost revenue was calculated under Option 2 but should have reported under Option 3. The Medical Center should continue to improve their understanding of the guidance related to this type of reporting related to future reporting periods to help ensure guidance is followed. CLIENT PLANNED ACTION: The Medical Center misinterpreted the guidance provided. An approved budget for the year ending December 31, 2020 was approved by March 27, 2020, which encompassed the two quarters that lost revenue was reported. An approved budget for the year ending December 31, 2021 was not approved, but no lost revenue was reported for that year. As no other PRF funding was received by the Medical Center, no corrective action can be taken on this finding, but additional scrutiny will be placed on guidance for any future federal funding received. CLIENT RESPONSIBLE PARTY: Lesley Fagerberg, Chief Financial Officer COMPLETION DATE: October 31, 2022
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