EIN: 860320447
UEI: RHT9XF363TX8
Audit also covers EIN: 464534925 · unlinked EINs have no separate FAC filing
Audited by: FORVIS, LLP
Oversight agency: 93 [Department of Health and Human Services]
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Data as of August 28, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on September 28, 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 March 28, 2024 (885 days ago).
What is a management decision? →FAC accepted this audit on October 10, 2022 — management decision was due April 10, 2023.
The Hospital is required to prepare and submit the period one provider relief fund report to the U.S. Department of Health and Human Services. This report is to be prepared using accurate financial information and submitted by the deadline established. The Hospital incorrectly calculated their COVID-19 lost revenues on the period one report. Context: The period one provider relief fund report was tested. The Hospital selected option 1 to report lost revenues based on 2020 and 2021 quarterly actuals as compared to 2019 actual revenues. A difference in the lost revenues was identified related to an error in the calculation whereby the Hospital?s annual revenues for 2020 and 2021 reported did not reconcile to the audited financial statements, which materially impacted the quarterly revenues reported. However, lost revenues reported exceeded reportable PRF payments in period one. Questioned Costs: None associated with this finding. Effect: Errors were made in reporting lost revenue for quarters 1, 2, 3 and 4 of 2020 and quarters 1 and 2 of 2021. Lost revenue was not accurately reported in accordance with Option 1 requirements. Cause: Adjustments were made to the Hospital?s internal financial report utilized for the calculation, which resulted in incomplete internal information being used to calculate the amount of lost revenue. Internal controls over compliance were not in place to ensure the Hospital properly calculated lost revenues. Identification as a Repeat Finding: Not a repeat finding. Recommendation: Policies and procedures over federal grant reporting should be modified to ensure reports are prepared using complete and accurate information. Management should adjust subsequent period PRF report for PRF remaining lost revenues reimbursement amount for the $1,305,452 lost revenue that was over reported. Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding of not properly calculating lost revenues. After correcting the calculation of lost revenues, the Hospital still has sufficient lost revenues to cover the amount of provider relief funding received. Management will perform a detailed analysis of the reporting requirements in accordance with the final guidelines set by HRSA for future reporting periods. As deemed necessary, the Hospital will modify policies and procedures over federal grant reporting. The CFO, David Rothenberger, will be responsible to ensure this is accomplished. The corrective action plan will be implemented by December 31, 2022.
Show full finding ▾Hide full finding ▴2021-004 COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Assistance Listing Number 93.498 U.S. Department of Health and Human Services Criteria: Reporting (45 CFR 75.342) Condition: The Hospital is required to prepare and submit the period one provider relief fund report to the U.S. Department of Health and Human Services. This report is to be prepared using accurate financial information and submitted by the deadline established. The Hospital incorrectly calculated their COVID-19 lost revenues on the period one report. Context: The period one provider relief fund report was tested. The Hospital selected option 1 to report lost revenues based on 2020 and 2021 quarterly actuals as compared to 2019 actual revenues. A difference in the lost revenues was identified related to an error in the calculation whereby the Hospital?s annual revenues for 2020 and 2021 reported did not reconcile to the audited financial statements, which materially impacted the quarterly revenues reported. However, lost revenues reported exceeded reportable PRF payments in period one. Questioned Costs: None associated with this finding. Effect: Errors were made in reporting lost revenue for quarters 1, 2, 3 and 4 of 2020 and quarters 1 and 2 of 2021. Lost revenue was not accurately reported in accordance with Option 1 requirements. Cause: Adjustments were made to the Hospital?s internal financial report utilized for the calculation, which resulted in incomplete internal information being used to calculate the amount of lost revenue. Internal controls over compliance were not in place to ensure the Hospital properly calculated lost revenues. Identification as a Repeat Finding: Not a repeat finding. Recommendation: Policies and procedures over federal grant reporting should be modified to ensure reports are prepared using complete and accurate information. Management should adjust subsequent period PRF report for PRF remaining lost revenues reimbursement amount for the $1,305,452 lost revenue that was over reported. Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding of not properly calculating lost revenues. After correcting the calculation of lost revenues, the Hospital still has sufficient lost revenues to cover the amount of provider relief funding received. Management will perform a detailed analysis of the reporting requirements in accordance with the final guidelines set by HRSA for future reporting periods. As deemed necessary, the Hospital will modify policies and procedures over federal grant reporting. The CFO, David Rothenberger, will be responsible to ensure this is accomplished. The corrective action plan will be implemented by December 31, 2022.
We are in receipt of the Findings required to be reported by Government Auditing Standards, regarding Reporting Management agrees with the finding of lost revenue calculation under option 1 as revenues for FY20 and FY21 were not reconciled to the audit report. Management will make an adjustment on period 3 report to show correction to calculation, but Summit still has lost revenues in excess of provider relief funding received. As deemed necessary, Summit will modify policies and procedures over federal grant reporting. David Rothenberger, CFO, will be responsible to ensure this is accomplished and reconciliation to audited report is accurate prior to submission. The corrective action plan will be implemented by December 31, 2022.
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.
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