EIN: 020347939
UEI: ZWJRGH3JU7X1
Audited by: Leone, McDonnell & Roberts, P.A.
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 19, 2024. 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 19, 2025 (530 days ago).
What is a management decision? →CONDITION: FUNDS WERE USED TO PURCHASE AN ADDITIONAL CONDO UNIT LOCATED IN THE BUILDING IN WHICH THE ORGANIZATION OWNS AND OCCUPIES ITS OFFICE SPACE LOCATED AT 8 COMMERCE DR, ATKINGSON, NH. THE AUDITORS WERE UNABLE TO OBTAIN WRITTEN DOCUMENTATION RECEIVED BY THE ORGNAIZATION FROM THE PROVIDER RELIEF FUND (PRF) TEAM AT THE HEALTH RESOURCES AND SERVICES ADMINISTRATION (HRSA) INDICATING THAT THE FUNDS COULD BE USED FOR THIS PURPOSE. CRITERIA: FUNDS CAN BE USED FOR FACILITY EXPENSES SUCH AS LEASE OR PURCHASE OF PERMANENT OR TEMPORARY, STRUCTURES, OR TO RETROFIT FACILITIES TO ACCOMMODATE REVISED PATIENT TREATMENT PRACTICES TO SUPPORT INFECTION CONTROL DURING THE PERIOD OF PERFORMANCE. CAUSE: MANAGEMENT RECEIVED VERBAL CONFIRMATION FROM THE PRF TEAM AT HRSA ON OCTOBER 20, 2022 THAT THE FUNDS COULD BE USED TO PURCHASE THE ADDTIONAL CONDO UNIT AT 8 COMMERCE DRIVE. EFFECT: THE USE OF FUNDS TO PURCHASE THE CONDO UNIT COULD BE DISALLOWED. CONTEXT: THE COST OF THE CONDO UNIT AND TOTAL QUESTIONED COSTS OF $284,240. RECOMMENDATION: THE ORGANIZATION SHOULD AGAIN VERIFY THAT THE COST IS ALLOWED AND OBTAIN WRITTEN DOCUMENTATION FROM THE PRF TEAM AT HRSA.
Show full finding ▾Hide full finding ▴CONDITION: FUNDS WERE USED TO PURCHASE AN ADDITIONAL CONDO UNIT LOCATED IN THE BUILDING IN WHICH THE ORGANIZATION OWNS AND OCCUPIES ITS OFFICE SPACE LOCATED AT 8 COMMERCE DR, ATKINGSON, NH. THE AUDITORS WERE UNABLE TO OBTAIN WRITTEN DOCUMENTATION RECEIVED BY THE ORGNAIZATION FROM THE PROVIDER RELIEF FUND (PRF) TEAM AT THE HEALTH RESOURCES AND SERVICES ADMINISTRATION (HRSA) INDICATING THAT THE FUNDS COULD BE USED FOR THIS PURPOSE. CRITERIA: FUNDS CAN BE USED FOR FACILITY EXPENSES SUCH AS LEASE OR PURCHASE OF PERMANENT OR TEMPORARY, STRUCTURES, OR TO RETROFIT FACILITIES TO ACCOMMODATE REVISED PATIENT TREATMENT PRACTICES TO SUPPORT INFECTION CONTROL DURING THE PERIOD OF PERFORMANCE. CAUSE: MANAGEMENT RECEIVED VERBAL CONFIRMATION FROM THE PRF TEAM AT HRSA ON OCTOBER 20, 2022 THAT THE FUNDS COULD BE USED TO PURCHASE THE ADDTIONAL CONDO UNIT AT 8 COMMERCE DRIVE. EFFECT: THE USE OF FUNDS TO PURCHASE THE CONDO UNIT COULD BE DISALLOWED. CONTEXT: THE COST OF THE CONDO UNIT AND TOTAL QUESTIONED COSTS OF $284,240. RECOMMENDATION: THE ORGANIZATION SHOULD AGAIN VERIFY THAT THE COST IS ALLOWED AND OBTAIN WRITTEN DOCUMENTATION FROM THE PRF TEAM AT HRSA.
IN THE HRSA PROVIDED DOCUMENTATION, IT STATES "FUNDS CAN BE USED FOR FACILITY EXPENSES SUCH AS LEASE OR PURCHASE OF PERMANENT OR TEMPORARY STRUCTURES, OR TO RETROFIT FACILITIES TO ACCOMMODATE REVISED PATIENT TREATMENT PRACTICES TO SUPPORT INFECTION CONTROL DURING THE PERIOD OF PERFORMANCE." WE BELIEVE THAT WE HAVE ADHERED TO ALL EXPENSE AS ALLOWED BY HRSA AND HAVE MET THE INTENT OF THE HRSA PROGRAM AND GUIDANCE PROVDIED, INCLUDING DUE DILIGENCE OF CALLS TO HRSA AND CONVERSATIONS WITH THE AUDITORS OF OUR INTENT TO PURCHASE THE ADDITIONAL CONDO UNIT TO ALLOW FOR MORE SPACE TO MEET AND PROVIDE SERVICES TO THE INDIVIDUALS AND FAMILES THAT WE SERVE DUE TO THE COVID-19 VIRUS.
FAC accepted this audit on January 11, 2023 — management decision was due July 11, 2023.
FAC accepted this audit on March 3, 2022 — management decision was due September 3, 2022.
FAC accepted this audit on March 25, 2021 — management decision was due September 25, 2021.
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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