EIN: 020503184
UEI: JCGKTJGKCNX9
Audited by: BDMP Assurance, LLP
Oversight agency: 93 [Department of Health and Human Services]
View federal awards & risk assessment →
Data as of August 28, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 2, 2026. 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 September 2, 2026 (2 days from today).
What is a management decision? →FAC accepted this audit on February 25, 2025 — management decision was due August 25, 2025.
FAC accepted this audit on April 8, 2024 — management decision was due October 8, 2024.
FAC accepted this audit on June 25, 2023 — management decision was due December 25, 2023.
FAC accepted this audit on May 31, 2022 — management decision was due December 1, 2022.
Finding 2021-004 Programs Affected AL 21.019 Coronavirus Relief Fund Criteria - The Organization is responsible for designing, implementing and maintaining effective internal controls over compliance that provide reasonable assurance that the internal controls will prevent misstatements or detect and correct misstatements on a timely basis, intentional or unintentional, from occurring. Condition and Context - While comparing and reconciling the Schedule of Expenditures of Federal Awards (SEFA) to the consolidated financial statements, we noted certain program costs were inadvertently excluded from the schedule. Cause and Effect - The conditions identified related to significant turnover as well as a lack of processes to identify and report COVID related funds. The condition resulted in management not identifying all programs to be included in the SEFA. Questioned Costs - N/A Identification of Repeat Findings - N/A Recommendation - We recommend the Organization implement a tracking system to identify and report all federal grants received in line with the requirements of the Uniform Guidance. Views of Responsible Officials and Planned Corrective Actions - Management agrees with the finding. See attached Planned Corrective Actions.
Show full finding ▾Hide full finding ▴Finding 2021-004 Programs Affected AL 21.019 Coronavirus Relief Fund Criteria - The Organization is responsible for designing, implementing and maintaining effective internal controls over compliance that provide reasonable assurance that the internal controls will prevent misstatements or detect and correct misstatements on a timely basis, intentional or unintentional, from occurring. Condition and Context - While comparing and reconciling the Schedule of Expenditures of Federal Awards (SEFA) to the consolidated financial statements, we noted certain program costs were inadvertently excluded from the schedule. Cause and Effect - The conditions identified related to significant turnover as well as a lack of processes to identify and report COVID related funds. The condition resulted in management not identifying all programs to be included in the SEFA. Questioned Costs - N/A Identification of Repeat Findings - N/A Recommendation - We recommend the Organization implement a tracking system to identify and report all federal grants received in line with the requirements of the Uniform Guidance. Views of Responsible Officials and Planned Corrective Actions - Management agrees with the finding. See attached Planned Corrective Actions.
Finding 2021-004 Corrective Action Plan: Management at the North Country Health Consortium is aware of its responsibility under 2 CFR 200.510(b) as it relates to the requirements for providing a Schedule of Expenditures of Federal Awards (SEFA). ? All federal grants, whether programmatic or non-programmatic, as direct recipient or sub-recipient, will be included in the SEFA, with the Director of Finance responsible for inclusion and accuracy of the schedule. Specific actions include: ? Maintenance of the current (audited) excel spreadsheet of SEFA awards will be reviewed quarterly for accuracy by the Director of Finance ? All federal awards will be added to the existing schedule by grant management staff at the time of award. All federal awards closed within a fiscal year will be retained on the schedule through the annual audit, and then removed from the schedule by the grant management staff. ? Any question regarding the source of grant funding, specifically for inclusion on the SEFA, will be verified with the grantor, grant documentation, or other primary source. Person Responsible: Alice H. Claflin Estimated completion: 6/30/2022 and ongoing
Finding 2021-005 Programs Affected AL 93.959 Block Grants for Prevention and Treatment of Substance Abuse See Finding 2021-003: Criteria - The Organization is responsible for designing, implementing and maintaining effective internal controls over financial reporting that provide reasonable assurance that the internal controls will prevent misstatements or detect and correct misstatements on a timely basis, intentional or unintentional, from occurring. Condition and Context - One invoice, which was reported as an expense during 2021 actually related to 2020. This expense was claimed for reimbursement under a federal award. Cause and Effect - The conditions identified related to significant turnover. Recommendation - We recommend the Organization perform a review of all expenses to ensure they are being recorded in the correct period. Views of Responsible Officials and Planned Corrective Actions - Management agrees with the finding. See attached Planned Corrective Actions.
Show full finding ▾Hide full finding ▴Finding 2021-005 Programs Affected AL 93.959 Block Grants for Prevention and Treatment of Substance Abuse See Finding 2021-003: Criteria - The Organization is responsible for designing, implementing and maintaining effective internal controls over financial reporting that provide reasonable assurance that the internal controls will prevent misstatements or detect and correct misstatements on a timely basis, intentional or unintentional, from occurring. Condition and Context - One invoice, which was reported as an expense during 2021 actually related to 2020. This expense was claimed for reimbursement under a federal award. Cause and Effect - The conditions identified related to significant turnover. Recommendation - We recommend the Organization perform a review of all expenses to ensure they are being recorded in the correct period. Views of Responsible Officials and Planned Corrective Actions - Management agrees with the finding. See attached Planned Corrective Actions.
Corrective Action Plan: Management at the North Country Health Consortium is aware that in accordance with 2 CFR 200.502 that the determination of federal award expenditures must be based on when the activity related to the award occurs. (See Finding 2021-003) ? All federal grant expenditures will be posted to the correct period moving forward. (See Corrective Action plan for 2021-003) Person Responsible: Alice H. Claflin Estimated completion: 6/30/2022 and ongoing
FAC accepted this audit on July 20, 2021 — management decision was due January 20, 2022.
FAC accepted this audit on March 31, 2020 — management decision was due October 1, 2020.
FAC accepted this audit on March 28, 2019 — management decision was due September 28, 2019.
FAC accepted this audit on March 21, 2018 — management decision was due September 21, 2018.
FAC accepted this audit on April 4, 2017 — management decision was due October 4, 2017.
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.
Browse other Single Audit organizations in New Hampshire →
Track your findings and corrective action plans across audit cycles.
Start tracking findings →Monitor subrecipient audit findings and filing records.
Start monitoring →© 2026 Single Audit Intelligence. All data is public domain.
