EIN: 841337350
UEI: H1VWFAYUALA3
Data as of August 24, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on August 1, 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 February 1, 2024 (936 days ago).
What is a management decision? →MATERIAL WEAKNESS Federal Agency: U.S. Department of Health and Human Services Assistance Listing Number: 93.498 ? COVID-19 ? Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution 2022-002: Reporting of Lost Revenues Attributable to Coronavirus Compliance Requirement(s): Reporting Criteria: Reporting requirements stipulate that when submitting information related to lost revenues attributable to coronavirus on the Health Resources and Services Administration (?HRSA?) Provider Relief Funding reporting portal, patient service revenues must be entered on a quarterly basis from the first quarter of 2019 through the fourth quarter of 2022. Condition ? During our testing of the underlying information supporting lost revenue reported by the Health System, we noted two years where patient service revenue per the filing did not reconcile to the audited financial statements. Cause ? The cause of this deficiency is due to the lack of internal controls to ensure proper reporting of lost revenues on the reporting portal. Effect ? The effect is misstatement of quarterly and annual revenues for 2022 and 2021 reported to HRSA on the reporting portal. Recommendation ? We recommend that the Health System implement internal control procedures to ensure proper reporting on the HRSA reporting portal in future reporting periods. Management?s Response ? We will implement internal control procedures to ensure proper reporting of lost revenues, as is required under the reporting guidelines stipulated by HRSA, in future reporting periods.
Show full finding ▾Hide full finding ▴MATERIAL WEAKNESS Federal Agency: U.S. Department of Health and Human Services Assistance Listing Number: 93.498 ? COVID-19 ? Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution 2022-002: Reporting of Lost Revenues Attributable to Coronavirus Compliance Requirement(s): Reporting Criteria: Reporting requirements stipulate that when submitting information related to lost revenues attributable to coronavirus on the Health Resources and Services Administration (?HRSA?) Provider Relief Funding reporting portal, patient service revenues must be entered on a quarterly basis from the first quarter of 2019 through the fourth quarter of 2022. Condition ? During our testing of the underlying information supporting lost revenue reported by the Health System, we noted two years where patient service revenue per the filing did not reconcile to the audited financial statements. Cause ? The cause of this deficiency is due to the lack of internal controls to ensure proper reporting of lost revenues on the reporting portal. Effect ? The effect is misstatement of quarterly and annual revenues for 2022 and 2021 reported to HRSA on the reporting portal. Recommendation ? We recommend that the Health System implement internal control procedures to ensure proper reporting on the HRSA reporting portal in future reporting periods. Management?s Response ? We will implement internal control procedures to ensure proper reporting of lost revenues, as is required under the reporting guidelines stipulated by HRSA, in future reporting periods.
CORRECTIVE ACTION PLAN July 26, 2023 U.S. Department of Health and Human Services Southwest Health System, Inc. respectively submits the following corrective action plan for the year ended December 31, 2022. Name and address of independent public accounting firm: Blue & Co., LLC 2650 Eastpoint Pkwy., Suite 300 Louisville, Kentucky 40223 Audit period: Year ended December 31, 2022. The findings from the schedule of findings and questioned costs for the year ended December 31, 2022 are discussed below. The findings are numbered consistently with the numbers assigned in the Schedule. FINDINGS ? FINANCIAL STATEMENT AUDIT 2022-001 Condition: We did not evaluate program requirements to determine our eligibility to recognize grant revenue when it was earned under the terms of the program. Action: We will implement internal control processes to ensure the proper recognition of grant revenue when it is earned. FINDINGS ? FEDERAL AWARD PROGRAM AUDITS 2022-002 Condition: During our testing of the underlying information supporting lost revenue reported by the Health System, we noted two years where patient service revenue per the filing did not reconcile to the audited financial statements. Action: Management will implement internal control procedures to ensure proper reporting of lost revenues, as is required under the reporting guidelines stipulated by HRSA, in future reporting periods. If the U.S. Department of Health and Human Services has questions regarding this plan, please call Shelle Diehm, Interim CFO, at (970) 564-2145. Sincerely, Shelle Diehm Interim CFO
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