EIN: 042103905
UEI: GSA_MIGRATION
Audited by: CLIFTONLARSONALLEN LLP
Oversight agency: 93 [Department of Health and Human Services]
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Data as of September 2, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on September 27, 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 March 27, 2023 (1256 days ago).
What is a management decision? →In a sample of 60 cash disbursements tested, 1 sample selected claimed more cost against the grant than was supported by the related invoice. Questioned costs: $20,474 Context: In a statistically valid sample of 60 cash disbursements the auditor identified 1 instance of noncompliance in cash disbursements tested. Finding identified was an isolated instance, and not systemic. Cause: Condition was caused by an error in the spreadsheet document utilized to track costs, resulting in more cost being claimed than existed for the selected invoice. Effect: The effect of the condition was $20,474 of cost claimed in excess of actual cost incurred. Repeat finding: No Recommendation: Recommendation that the Organization review and improve its procedures for tracking costs and related tracking mechanisms, ensuring that all costs claimed are fully supported. Views of responsible officials: There is no disagreement with the audit finding.
Show full finding ▾Hide full finding ▴2021 ? 001 Federal Agency: U.S. Department of Health and Human Services Federal Program Name: COVID-19 Provider Relief Fund Assistance Listing Number: 93.498 Award Period: January 1, 2020 ? December 31, 2021 Type of Finding: ? Material Weakness in Internal Control Over Compliance ? Other Matters Criteria or specific requirement: Costs claimed against the grant must be allowable under the grant terms and conditions and supported by supporting documentation. Condition: In a sample of 60 cash disbursements tested, 1 sample selected claimed more cost against the grant than was supported by the related invoice. Questioned costs: $20,474 Context: In a statistically valid sample of 60 cash disbursements the auditor identified 1 instance of noncompliance in cash disbursements tested. Finding identified was an isolated instance, and not systemic. Cause: Condition was caused by an error in the spreadsheet document utilized to track costs, resulting in more cost being claimed than existed for the selected invoice. Effect: The effect of the condition was $20,474 of cost claimed in excess of actual cost incurred. Repeat finding: No Recommendation: Recommendation that the Organization review and improve its procedures for tracking costs and related tracking mechanisms, ensuring that all costs claimed are fully supported. Views of responsible officials: There is no disagreement with the audit finding.
United States Department of Health and Human Services 2021-001 COVID-19 Provider Relief Fund ? Assistance Listing No. 93.498 Recommendation: Recommendation that the Organization review and improve its procedures for tracking costs and related tracking mechanisms, ensuring that all costs claimed are fully supported. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: In the future, for any Federal Grants that we receive, we will directly charge a specific grant-related general ledger account for any costs related to the grant. The unique nature of covid-related infection control spending crossing multiple vendors both new and existing and the emergency nature of Federal funding relief made planning for and implementing a more robust accounting and control solution very difficult. Please know that although one expense was found during the audit to be overstated by $20,474 that, in aggregate, we sustained large amounts of excess spending that were not claimed but could have easily offset this difference had it been identified earlier. Name(s) of the contact person(s) responsible for corrective action: Francis Murphy. Planned completion date for corrective action plan: 9/12/2022.
In a sample of 60 cash disbursements tested, 38 of the samples selected did not have detailed support for the portion of employee salaries and wages charged against the grant. Questioned costs: None Context: In a statistically valid sample of 60 cash disbursements the auditor identified 38 instances where there was not sufficient formal support for the portion of salary and wage costs charged against the grant. Cause: Condition was caused by the Organization not being aware that a formal tracking mechanism was necessary for grant compliance under after the costs were incurred. Effect: Potential effect of incorrect salary and wage amounts being charged against the grant. Repeat finding: No Recommendation: Recommendation that the Organization formally track COVID-19 related time spent by employees via time-sheets, scheduling software, or some other methodology. Views of responsible officials: There is no disagreement with the audit finding.
Show full finding ▾Hide full finding ▴2021 ? 002 Federal Agency: U.S. Department of Health and Human Services Federal Program Name: COVID-19 Provider Relief Fund Assistance Listing Number: 93.498 Award Period: January 1, 2020 ? December 31, 2021 Type of Finding: ? Material Weakness in Internal Control Over Compliance Criteria or specific requirement: Costs claimed against the grant must be supported by supporting documentation. Condition: In a sample of 60 cash disbursements tested, 38 of the samples selected did not have detailed support for the portion of employee salaries and wages charged against the grant. Questioned costs: None Context: In a statistically valid sample of 60 cash disbursements the auditor identified 38 instances where there was not sufficient formal support for the portion of salary and wage costs charged against the grant. Cause: Condition was caused by the Organization not being aware that a formal tracking mechanism was necessary for grant compliance under after the costs were incurred. Effect: Potential effect of incorrect salary and wage amounts being charged against the grant. Repeat finding: No Recommendation: Recommendation that the Organization formally track COVID-19 related time spent by employees via time-sheets, scheduling software, or some other methodology. Views of responsible officials: There is no disagreement with the audit finding.
United States Department of Health and Human Services 2021-002 COVID-19 Provider Relief Fund ? Assistance Listing No. 93.498 Recommendation: Recommendation that the Organization formally track COVID-19 related time spent by employees via time-sheets, scheduling software, or some other methodology. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: In the future, for any Federal grants that we receive, we will directly charge specific grant-related general ledger accounts for any costs related to the grant. The unique nature of covid-related infection control spending crossing multiple vendors both new and existing and the emergency nature of Federal funding relief made planning for and implementing a more robust accounting and control solution very difficult. As early as late 2020, we created a new department cost code to track and account for hourly workers manning our covid screening program. We will implement time tracking controls as necessary to document staff or management time charged to any future Federal grants. Name(s) of the contact person(s) responsible for corrective action: Francis Murphy. Planned completion date for corrective action plan: 9/12/2022.
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