EIN: 880115812
UEI: GSA_MIGRATION
Data as of August 26, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on October 5, 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 April 5, 2023 (1239 days ago).
What is a management decision? →During our testing, we noted the following exceptions ? For the method used to calculate lost revenues, the department utilized cash basis records to calculate lost revenues for the period from January 1, 2020 to June 30, 2021, thereby creating a reconciling difference when compared to accrual basis records. Context: When completing the Period I Report, the calculation was performed on a cash basis and the Hospital reports financial results on the accrual basis. Cause: Inclusion of cash basis revenue as part of the calculation of net patient service revenue on a quarter by quarter basis for Period I reporting. Effect: The auditor noted instances of noncompliance. Noncompliance results in possible under or over charges to the grants. Recommendation: We recommend that the department create a review and approval process for tracking and reporting of material federal funding activity. Views of responsible officials: There is no disagreement with the audit finding. Management?s response to the finding: The Hospital agrees with the finding but doesn?t believe that it would result in a payback of any PRF funds. We are a critical access hospital operating during a pandemic in an environment of limited staff and resources. After reporting in the PRF portal an accrual analysis by quarter was performed and noted if filed under method 3 would have resulted in lost revenue being $1,471,764 and also identified additional direct expenses identified as eligible expenditures in response to the COVID-19 pandemic of $655,006 that was not reported on in the Period 1 reporting process for the period from January 1, 2020 to June 30, 2021. 2021 ? 005 Allowability ? Internal Control over Lost Revenues (Material Weakness and Noncompliance) Federal agency: U.S. Department of Health and Human Services Federal Program Title: Provider Relief Funds Assistance Number Listing: 93.498 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 nonfederal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the nonfederal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Condition: During our testing, we noted the following exceptions ? For the method used to calculate lost revenues, the department utilized cash basis records to calculate lost revenues for the period from January 1, 2020 to June 30, 2021, thereby creating a reconciling difference when compared to accrual basis records. Context: When completing the Period I Report, the calculation was performed on a cash basis and the Hospital reports financial results on the accrual basis. Cause: Inclusion of cash basis revenue as part of the calculation of net patient service revenue on a quarter by quarter basis for Period I reporting. Effect: The auditor noted instances of noncompliance. Noncompliance results in possible under or over charges to the grants. Recommendation: We recommend that the department create a review and approval process for tracking and reporting of material federal funding activity. Views of responsible officials: There is no disagreement with the audit finding. Management?s response to the finding: The Hospital agrees with the finding but doesn?t believe that it would result in a payback of any PRF funds. We are a critical access hospital operating during a pandemic in an environment of limited staff and resources. After reporting in the PRF portal an accrual analysis by quarter was performed and noted if filed under method 3 would have resulted in lost revenue being $1,471,764 and also identified additional direct expenses identified as eligible expenditures in response to the COVID-19 pandemic of $655,006 that was not reported on in the Period 1 reporting process for the period from January 1, 2020 to June 30, 2021.
Show full finding ▾Hide full finding ▴2021 ? 005 Reporting ? Internal Control over Lost Revenues (Material Weakness and Noncompliance) Federal agency: U.S. Department of Health and Human Services Federal Program Title: Provider Relief Funds Assistance Number Listing: 93.498 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 nonfederal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the nonfederal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Condition: During our testing, we noted the following exceptions ? For the method used to calculate lost revenues, the department utilized cash basis records to calculate lost revenues for the period from January 1, 2020 to June 30, 2021, thereby creating a reconciling difference when compared to accrual basis records. Context: When completing the Period I Report, the calculation was performed on a cash basis and the Hospital reports financial results on the accrual basis. Cause: Inclusion of cash basis revenue as part of the calculation of net patient service revenue on a quarter by quarter basis for Period I reporting. Effect: The auditor noted instances of noncompliance. Noncompliance results in possible under or over charges to the grants. Recommendation: We recommend that the department create a review and approval process for tracking and reporting of material federal funding activity. Views of responsible officials: There is no disagreement with the audit finding. Management?s response to the finding: The Hospital agrees with the finding but doesn?t believe that it would result in a payback of any PRF funds. We are a critical access hospital operating during a pandemic in an environment of limited staff and resources. After reporting in the PRF portal an accrual analysis by quarter was performed and noted if filed under method 3 would have resulted in lost revenue being $1,471,764 and also identified additional direct expenses identified as eligible expenditures in response to the COVID-19 pandemic of $655,006 that was not reported on in the Period 1 reporting process for the period from January 1, 2020 to June 30, 2021. 2021 ? 005 Allowability ? Internal Control over Lost Revenues (Material Weakness and Noncompliance) Federal agency: U.S. Department of Health and Human Services Federal Program Title: Provider Relief Funds Assistance Number Listing: 93.498 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 nonfederal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the nonfederal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Condition: During our testing, we noted the following exceptions ? For the method used to calculate lost revenues, the department utilized cash basis records to calculate lost revenues for the period from January 1, 2020 to June 30, 2021, thereby creating a reconciling difference when compared to accrual basis records. Context: When completing the Period I Report, the calculation was performed on a cash basis and the Hospital reports financial results on the accrual basis. Cause: Inclusion of cash basis revenue as part of the calculation of net patient service revenue on a quarter by quarter basis for Period I reporting. Effect: The auditor noted instances of noncompliance. Noncompliance results in possible under or over charges to the grants. Recommendation: We recommend that the department create a review and approval process for tracking and reporting of material federal funding activity. Views of responsible officials: There is no disagreement with the audit finding. Management?s response to the finding: The Hospital agrees with the finding but doesn?t believe that it would result in a payback of any PRF funds. We are a critical access hospital operating during a pandemic in an environment of limited staff and resources. After reporting in the PRF portal an accrual analysis by quarter was performed and noted if filed under method 3 would have resulted in lost revenue being $1,471,764 and also identified additional direct expenses identified as eligible expenditures in response to the COVID-19 pandemic of $655,006 that was not reported on in the Period 1 reporting process for the period from January 1, 2020 to June 30, 2021.
U.S. Department of Health and Human Services William Bee Ririe Hospital (the Hospital) respectfully submits the following corrective action plan for the year ended June 30, 2021. Audit period: January 1, 2020 ? June 30, 2021 The finding from the schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS?FINANCIAL STATEMENT FINDINGS MATERIAL WEAKNESS 2021-005 Reporting ? Internal Control over Lost Revenues Recommendation: We recommend the department create a review and approval process for tracking and reporting of material federal funding activity. Action taken in response to finding: The Hospital is evaluating its revenue tracking processes to assist in the strengthening of revenue and loss reporting internal controls to accurately identify and report expenditures that were purchased using federal grant funds. The Hospital will implement policies, procedures and controls to identify expenditures that were purchased using federal grant funds. Name of contact person responsible for corrective action: Edwin Szewczyk, Chief Financial Officer Planned completion date for corrective action plan: June 30, 2023
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