EIN: 952413249
UEI: GSA_MIGRATION
Audited by: HANSEN HUNTER AND CO. P.C.
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 April 3, 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 3, 2023 (1062 days ago).
What is a management decision? →Finding Reference Number ? 2021-002 Title and CFDA Number of Federal Program ? COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution, Assistance Listing Number 93.498 Criteria ? Activities Allowed/Unallowed and Reporting: The payment can only be used to prevent, prepare for, and respond to coronavirus, and the payment shall reimburse the Organization only for health care related expenses or lost revenues that are attributable to coronavirus. Recipients who received one or more PRF payments exceeding $10,000 in the aggregate during a Period of Availability are required to submit reporting. Statement of Condition ? The Organization included certain non-patient care related revenue accounts in the calculation of lost revenue attributable to coronavirus, resulting in an understatement of the amount eligible for lost revenue reimbursement reported in the HRSA PRF Reporting Portal for PRF Period 1 and Period 2. In addition, the Organization used the incorrect patient care revenue for lost revenue calculation in quarter one of 2021 resulting in an overstatement of lost revenue for quarter one of 2021. Furthermore, the Organization input incorrect patient care revenue data in quarter one 2020, quarter three 2020, and quarter one 2021, resulting in overstatement of lost revenue. The impact of the errors resulted in a net overstatement of lost revenue in the amount of $740,821 and $1,085,191 for the HRSA PRF Reporting Portal for PRF Period 1 and Period 2, respectively. Cause ? Management did not have effective internal controls in place to ensure the lost revenues attributable to Coronavirus reported in the HRSA PRF Reporting Portal for PRF Period 1 and Period 2 were calculated in accordance to HRSA rules and regulations and free from error. Effect or Potential Effect ? The information reported in the HRSA PRF Reporting Portal for PRF Period 1 and Period 2 did not fully comply with existing guidance provided by HHS. Questioned Costs ? None. Identification as a repeat finding, if applicable ? None. Recommendation ? We recommend management call HRSA to determine if the HRSA PRF Reporting Portal for PRF Period 1 and Period 2 should be amended. In addition, we recommend management review the policies and procedures over the federal grant reporting process to ensure future reports are prepared using complete and accurate information. View of responsible officials ? Management agrees with this finding and will review procedures regarding summarizing health care related expenses and lost revenue attributable to coronavirus to ensure amounts are accurate for future reporting periods. Management contacted HRSA and confirmed an amended report is not required at this time, as long as no funds are required to be returned. Management completed an analysis and determined that if the HRSA PRF Reporting Portal for PRF Period 1 and Period 2 were amended for the errors identified, there would still be sufficient allowable expenses and amounts eligible for lost revenue reimbursement to exceed the amount of PRF money received.
Show full finding ▾Hide full finding ▴Finding Reference Number ? 2021-002 Title and CFDA Number of Federal Program ? COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution, Assistance Listing Number 93.498 Criteria ? Activities Allowed/Unallowed and Reporting: The payment can only be used to prevent, prepare for, and respond to coronavirus, and the payment shall reimburse the Organization only for health care related expenses or lost revenues that are attributable to coronavirus. Recipients who received one or more PRF payments exceeding $10,000 in the aggregate during a Period of Availability are required to submit reporting. Statement of Condition ? The Organization included certain non-patient care related revenue accounts in the calculation of lost revenue attributable to coronavirus, resulting in an understatement of the amount eligible for lost revenue reimbursement reported in the HRSA PRF Reporting Portal for PRF Period 1 and Period 2. In addition, the Organization used the incorrect patient care revenue for lost revenue calculation in quarter one of 2021 resulting in an overstatement of lost revenue for quarter one of 2021. Furthermore, the Organization input incorrect patient care revenue data in quarter one 2020, quarter three 2020, and quarter one 2021, resulting in overstatement of lost revenue. The impact of the errors resulted in a net overstatement of lost revenue in the amount of $740,821 and $1,085,191 for the HRSA PRF Reporting Portal for PRF Period 1 and Period 2, respectively. Cause ? Management did not have effective internal controls in place to ensure the lost revenues attributable to Coronavirus reported in the HRSA PRF Reporting Portal for PRF Period 1 and Period 2 were calculated in accordance to HRSA rules and regulations and free from error. Effect or Potential Effect ? The information reported in the HRSA PRF Reporting Portal for PRF Period 1 and Period 2 did not fully comply with existing guidance provided by HHS. Questioned Costs ? None. Identification as a repeat finding, if applicable ? None. Recommendation ? We recommend management call HRSA to determine if the HRSA PRF Reporting Portal for PRF Period 1 and Period 2 should be amended. In addition, we recommend management review the policies and procedures over the federal grant reporting process to ensure future reports are prepared using complete and accurate information. View of responsible officials ? Management agrees with this finding and will review procedures regarding summarizing health care related expenses and lost revenue attributable to coronavirus to ensure amounts are accurate for future reporting periods. Management contacted HRSA and confirmed an amended report is not required at this time, as long as no funds are required to be returned. Management completed an analysis and determined that if the HRSA PRF Reporting Portal for PRF Period 1 and Period 2 were amended for the errors identified, there would still be sufficient allowable expenses and amounts eligible for lost revenue reimbursement to exceed the amount of PRF money received.
Finding 2021-002: COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution, Assistance Listing Number 93.498 Anticipated Completion Date: March 31, 2023 Recommendation: It was recommended management call HRSA to determine if the HRSA PRF Reporting Portal for PRF Period 1 and Period 2 should be amended. In addition, it was recommended management review the policies and procedures over the federal grant reporting process to ensure future reports are prepared using complete and accurate information. Action Taken: Management agrees with this finding and will review procedures regarding summarizing health care related expenses attributable to coronavirus to ensure amounts are accurate for future reporting periods. Management contacted HRSA and confirmed an amended report is not required at this time, as long as no funds are required to be returned. Management completed an analysis and determined that if the HRSA PRF Reporting Portal for PRF Period 1 and Period 2 were amended for the errors identified, there would still be sufficient allowable expenses and amounts eligible for lost revenue reimbursement to exceed the amount of PRF money received.
Finding Reference Number ? 2021-003 Title and CFDA Number of Federal Program ? COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution, Assistance Listing Number 93.498 Criteria ? 45 CFR section 75.501 requires organizations that complete a Generally Accepted Government Auditing Standards Financial Audit under 45 CFR section 75.216 to submit a financial related audit in accordance with Government Auditing Standards by the earlier of 30 calendar days after receipt of the auditor?s report or nine months after the end of the audit period. Statement of Condition ? The Organization did not complete and submit their financial related audit of their federal awards to HRSA by the due date of September 30, 2022. Cause ? Additional time was required to obtain certain information to complete the financial statement audit. Effect or Potential Effect ? Failure to submit the Data Collection Form (DCF) by the due date could result in a loss in federal award funding in the future. Questioned Costs ? None. Identification as a repeat finding, if applicable ? None. Recommendation ? We recommend management to work with the auditor to ensure future audits are filed timely. View of responsible officials ? Management agrees with this finding.
Show full finding ▾Hide full finding ▴Finding Reference Number ? 2021-003 Title and CFDA Number of Federal Program ? COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution, Assistance Listing Number 93.498 Criteria ? 45 CFR section 75.501 requires organizations that complete a Generally Accepted Government Auditing Standards Financial Audit under 45 CFR section 75.216 to submit a financial related audit in accordance with Government Auditing Standards by the earlier of 30 calendar days after receipt of the auditor?s report or nine months after the end of the audit period. Statement of Condition ? The Organization did not complete and submit their financial related audit of their federal awards to HRSA by the due date of September 30, 2022. Cause ? Additional time was required to obtain certain information to complete the financial statement audit. Effect or Potential Effect ? Failure to submit the Data Collection Form (DCF) by the due date could result in a loss in federal award funding in the future. Questioned Costs ? None. Identification as a repeat finding, if applicable ? None. Recommendation ? We recommend management to work with the auditor to ensure future audits are filed timely. View of responsible officials ? Management agrees with this finding.
Finding 2021-003: COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution, Assistance Listing Number 93.498 Anticipated Completion Date: March 31, 2023 Recommendation: It was recommended management to work with the auditor to ensure future audits are filed timely. Action Taken: The audited financial statements were issued on March 27, 2023, and the Data Collection Form, along with the financial statement reporting package, will be submitted to the Federal Audit Clearinghouse.
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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