EIN: 042610447
UEI: JX7HNNQNE935
Audited by: AAFCPAs, Inc.
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 January 27, 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 July 27, 2026 (33 days ago).
What is a management decision? →FAC accepted this audit on December 19, 2024 — management decision was due June 19, 2025.
FAC accepted this audit on March 26, 2024 — management decision was due September 26, 2024.
FAC accepted this audit on February 27, 2023 — management decision was due August 27, 2023.
FAC accepted this audit on January 11, 2022 — management decision was due July 11, 2022.
As of June 30, 2021, we noted various AL numbers were not properly tracked for Federal grants and contracts by the Center. Cause: The Center receives over $6,000,000 in annual Federal funding. The Center receives awards that are often passed through other state agencies and the Center is unaware that those awards contain Federal monies. The Center does not review award letters when received for AL numbers and therefore does not track their Federal funds which led to undetected Federal awards discovered during our audit. Effect: Inaccurate reporting of total Federal expenditures at year end and noncompliance with compliance requirements can lead to financial penalties and loss of Federal awards. Recommendation: The Center should develop and implement policies and controls for monitoring funding from the Federal and state governments to identify, document, and track accurate Federal expenditures by AL numbers. Management Response: Management recognizes the urgency of developing a robust, accurate and timely reporting capability to manage and track Federal awards and related requirements to avoid any prospect of non-compliance. Within 30 days of submission of the corrective action plan, finance staff at the Center will begin development of a comprehensive policy and development of procedures to specifically address the deficiency defined above. The Center?s goal is to have this completed by late February 2022 and to submit to the Center?s Board of Directors for approval at the March 2022 meeting. Upon final sign-off of the policy by the Board of Directors, the policy and procedures will be implemented and also reviewed as part and parcel of the monthly financial close process.
Show full finding ▾Hide full finding ▴Significant Deficiency: Finding 2021-001 This finding impacts cost and cost principles requirement of the major program AL 93.279 - Drug Abuse and Addiction Research Programs. Criteria: Agencies receiving Federal awards must follow specific record keeping and administrative requirements as stated in Subparts B, C, D and E of the Uniform Guidance. These requirements include tracking Federal awards passed to the Center by other agencies ensuring Assistance Listing (AL) numbers are properly identified and internal controls over compliance are in place to monitor applicable compliance requirements. Proper tracking and classification by AL numbers ensures a complete and accurate Schedule of Expenditures of Federal Awards (SEFA). Condition: As of June 30, 2021, we noted various AL numbers were not properly tracked for Federal grants and contracts by the Center. Cause: The Center receives over $6,000,000 in annual Federal funding. The Center receives awards that are often passed through other state agencies and the Center is unaware that those awards contain Federal monies. The Center does not review award letters when received for AL numbers and therefore does not track their Federal funds which led to undetected Federal awards discovered during our audit. Effect: Inaccurate reporting of total Federal expenditures at year end and noncompliance with compliance requirements can lead to financial penalties and loss of Federal awards. Recommendation: The Center should develop and implement policies and controls for monitoring funding from the Federal and state governments to identify, document, and track accurate Federal expenditures by AL numbers. Management Response: Management recognizes the urgency of developing a robust, accurate and timely reporting capability to manage and track Federal awards and related requirements to avoid any prospect of non-compliance. Within 30 days of submission of the corrective action plan, finance staff at the Center will begin development of a comprehensive policy and development of procedures to specifically address the deficiency defined above. The Center?s goal is to have this completed by late February 2022 and to submit to the Center?s Board of Directors for approval at the March 2022 meeting. Upon final sign-off of the policy by the Board of Directors, the policy and procedures will be implemented and also reviewed as part and parcel of the monthly financial close process.
U.S. Department of Health and Human Services North Shore Community Health, Inc. respectfully submits the following corrective action plan for the year ended June 30, 2021. Name and address of independent public accounting firm: AAFCPAs, Inc. 50 Washington Street Westborough, MA 01581 Audit period: July 1, 2020 through June 30, 2021 The finding from the November 18, 2021 schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the number assigned in the schedule. FINDING - FEDERAL AWARD PROGRAMS AUDITS SIGNIFICANT DEFICIENCY 2021-001 FEDERAL AWARDS TRACKING Recommendation: North Shore Community Health, Inc. should develop and implement policies and controls for monitoring funding from the Federal and state governments to identify, document, and track accurate Federal expenditures by Assistance Listing numbers. Action Taken: Management recognizes the urgency of developing a robust, accurate and timely reporting capability to manage and track Federal awards and related requirements to avoid any prospect of non-compliance. Within 30 days of submission of this corrective action plan, finance staff at the Center will begin development of a comprehensive policy and development of procedures to specifically address the recommendation defined above. The Centers goal is to have this completed by late February 2022 and to submit to the Center?s Board of Directors for approval at the March 2022 meeting. Upon final sign-off of the policy by the Board of Directors, the policy and procedures will be implemented and also reviewed as part and parcel of the monthly financial close process. Name and Title of person responsible for the solution: Marc E. Bourassa, Chief Financial Officer If the U.S. Department of Health and Human Services has questions regarding this plan, please call Marc E. Bourassa at 978-968-0742.
FAC accepted this audit on January 26, 2021 — management decision was due July 26, 2021.
FAC accepted this audit on March 1, 2020 — management decision was due September 1, 2020.
FAC accepted this audit on May 27, 2019 — management decision was due November 27, 2019.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴FAC accepted this audit on March 26, 2018 — management decision was due September 26, 2018.
GSA_MIGRATION
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GSA_MIGRATION
2016-001
GSA_MIGRATION
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GSA_MIGRATION
FAC accepted this audit on May 7, 2017 — management decision was due November 7, 2017.
GSA_MIGRATION
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GSA_MIGRATION
GSA_MIGRATION
Show full finding ▾Hide full finding ▴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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