FAC Explorer

Audit 307760

FY End
2023-12-31
Total Expended
$13.31M
Findings
2
Programs
7
Organization: Hudson Headwaters Health Network, Inc. (NY)
Year: 2023 Accepted: 2024-05-31
Auditor: Cohnreznick LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
399207 2023-001 Significant Deficiency - L
975649 2023-001 Significant Deficiency - L

Programs

ALN Program Spent Major Findings
93.224 Consolidated Health Centers (community Health Centers, Migrant Health Centers, Health Care for the Homeless, and Public Housing Primary Care) $4.04M Yes 0
93.527 Affordable Care Act (aca) Grants for New and Expanded Services Under the Health Center Program $3.37M Yes 0
93.498 Provider Relief Fund and American Rescue Plan (arp) Rural Distribution $2.58M Yes 1
93.918 Grants to Provide Outpatient Early Intervention Services with Respect to Hiv Disease $213,895 - 0
93.994 Maternal and Child Health Services Block Grant to the States $98,309 - 0
93.526 Affordable Care Act (aca) Grants for Capital Development in Health Centers $90,847 - 0
93.778 Medical Assistance Program $70,873 - 0

Contacts

Name Title Type
DZYNX32HX2Y4 Laura Pasco Auditee
5187610300 James Lacroix Auditor
No contacts on file

Notes to SEFA

Title: COVID-19 - Provider Relief Fund and American Rescue Plan ("ARP") Rural Distribution - Assistance Listing Number 93.498 Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards (the "Schedule") includes the federal award activity of Hudson Headwaters Health Network (the "Network") under programs of the federal government for the year ended December 31, 2023. The information in this Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards ("Uniform Guidance"). Because the Schedule presents only a selected portion of the operations of the Network, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the Network. De Minimis Rate Used: N Rate Explanation: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance wherein certain types of expenditures are not allowable or are limited as to reimbursement. The Network has elected to not use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance. Pass-through entity identifying numbers are presented when available. For the Department of Health and Human Services ("DHHS") awards related to the Provider Relief Fund ("PRF") and American Rescue Plan ("ARP") Rural Distribution program, DHHS has indicated the amounts on the Schedule be reported corresponding to reporting requirements of the Health Resource and Services Administration ("HRSA") PRF Reporting Portal. Payments from DHHS for PRF are assigned to "Payment Received Periods" (each, a Period) based upon the date each payment from the PRF was received. Each Period has a specified Period of Availability and timing of reporting requirements. Entities report into the HRSA PRF Reporting Portal after each Period's deadline to use the funds (i.e., after the end of the Period of Availability). The Schedule includes $2,583,885 received from DHHS between January 1, 2022 and June 30, 2022 for Period 5 funding. Grant revenue of $2,963,461 was recognized as DHHS grants for the year ended December 31, 2022. During 2023, $379,577 was returned to DHHS which lowered DHHS grants.

Finding Details

Finding 2023-001
Finding 2023.001: Reporting Grantor: U.S. Department of Health and Human Services Federal Program Name: COVID-19 - Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Federal Assistance Listing Number: 93.498 Criteria In accordance with the reporting requirements of the U.S. Department of Health and Human Services, the Network is required to accurately report to HRSA the methodology applied to the provider relief funds received. Condition/Context In connection with the Reporting test for the Provider Relief Fund Award, we noted that the Network’s final reconciliation of the Provider Relief Fund Award did not agree to the reports submitted to HRSA due to the fact that the lost revenue option II was used rather than option III. Cause The Network inadvertently reported the incorrect methodology. Once identified, adjustments were required for final reconciliation to Provider Relief Funding, however, the Network was unable to revise or resubmit prior reports via the Provider Relief Portal. Questioned Costs None. Effect The Network did not comply with the appropriate rules and regulations as per the reporting requirements of the Provider Relief Fund program. Identification of Repeat Finding No Recommendation The Network should ensure that the reporting over the provider relief funds is accurate prior to submission. Views of Responsible Officials Procedures will be put in place to review accuracy of reporting prior to submission and management will maintain supporting documentation related to revisions identified on behalf of the Network.
Finding 2023-001
Finding 2023.001: Reporting Grantor: U.S. Department of Health and Human Services Federal Program Name: COVID-19 - Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Federal Assistance Listing Number: 93.498 Criteria In accordance with the reporting requirements of the U.S. Department of Health and Human Services, the Network is required to accurately report to HRSA the methodology applied to the provider relief funds received. Condition/Context In connection with the Reporting test for the Provider Relief Fund Award, we noted that the Network’s final reconciliation of the Provider Relief Fund Award did not agree to the reports submitted to HRSA due to the fact that the lost revenue option II was used rather than option III. Cause The Network inadvertently reported the incorrect methodology. Once identified, adjustments were required for final reconciliation to Provider Relief Funding, however, the Network was unable to revise or resubmit prior reports via the Provider Relief Portal. Questioned Costs None. Effect The Network did not comply with the appropriate rules and regulations as per the reporting requirements of the Provider Relief Fund program. Identification of Repeat Finding No Recommendation The Network should ensure that the reporting over the provider relief funds is accurate prior to submission. Views of Responsible Officials Procedures will be put in place to review accuracy of reporting prior to submission and management will maintain supporting documentation related to revisions identified on behalf of the Network.