EIN: 043086647
UEI: SPJ5SNMGSJH6
Audited by: DavisKelly LLP
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 April 8, 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 October 8, 2026 (39 days from today).
What is a management decision? →FAC accepted this audit on March 4, 2025 — management decision was due September 4, 2025.
FAC accepted this audit on July 18, 2024 — management decision was due January 18, 2025.
FAC accepted this audit on April 5, 2024 — management decision was due October 5, 2024.
Condition – Documentation to support the allowability of certain costs billed to the programs could not be located. Criteria –Documentation should be maintained to support that costs charged to Federal awards were necessary and reasonable for the performance of the Federal award and allocable under the principles of 2 CFR part 200 (Uniform Guidance), Subpart E. Cause –Turnover in the top accounting position, Director of Finance combined with a physical relocation resulting in a temporary inability to locate some documents. Effect – We were unable to determine the allowability of certain costs. Context – A sample of 50 transactions per program (50 payroll and 50 non-payroll) was the selected from a population of over 250 transactions. Documentation could not be provided for 23 non payroll transaction totaling $2,286. Recommendation – We recommend that procedures be implemented to ensure that all documentation is maintained to provide reasonable assurance that the costs of goods and services charged to Federal awards are allowable and supported in accordance with the applicable requirements. Views of Responsible Officials and Planned Corrective Actions – The leadership at IHR takes this finding very seriously and to ensure more accurate record keeping has hired additional support with the skills necessary for maintaining a more comprehensive and accessible electronic record keeping system. This will also be accomplished by enforcing IHR’s existing procedures of authorizing, scanning, and properly coding documents by Accounts Payable.
Show full finding ▾Hide full finding ▴Condition – Documentation to support the allowability of certain costs billed to the programs could not be located. Criteria –Documentation should be maintained to support that costs charged to Federal awards were necessary and reasonable for the performance of the Federal award and allocable under the principles of 2 CFR part 200 (Uniform Guidance), Subpart E. Cause –Turnover in the top accounting position, Director of Finance combined with a physical relocation resulting in a temporary inability to locate some documents. Effect – We were unable to determine the allowability of certain costs. Context – A sample of 50 transactions per program (50 payroll and 50 non-payroll) was the selected from a population of over 250 transactions. Documentation could not be provided for 23 non payroll transaction totaling $2,286. Recommendation – We recommend that procedures be implemented to ensure that all documentation is maintained to provide reasonable assurance that the costs of goods and services charged to Federal awards are allowable and supported in accordance with the applicable requirements. Views of Responsible Officials and Planned Corrective Actions – The leadership at IHR takes this finding very seriously and to ensure more accurate record keeping has hired additional support with the skills necessary for maintaining a more comprehensive and accessible electronic record keeping system. This will also be accomplished by enforcing IHR’s existing procedures of authorizing, scanning, and properly coding documents by Accounts Payable.
The leadership at IHR takes this finding very seriously and to ensure more accurate record keeping, has hired additional support with the skills necessary for maintaining a more comprehensive and accessible electronic record keeping system. This will also be accomplished by enforcing IHR’s existing procedures of authorizing, scanning, and properly coding documents by Accounts Payable.
Condition – The trial balance for a Federal cost reimbursement grant showed that Federal drawdowns exceeded allowable costs. Criteria –Federal drawdowns should be limited to amounts necessary to cover project costs. Cause – Turnover in the top accounting position, Director of Finance combined with a physical relocation resulting in a temporary inability to locate some documents. Effect – Federal drawdowns exceeded allowable costs by approximately $23,000 during the year. Recommendation – We recommend that procedures be implemented to ensure drawdowns are limited to amounts necessary to cover project costs. Views of Responsible Officials and Planned Corrective Actions – The leadership at IHR takes this finding very seriously and to ensure more accurate record keeping, has hired additional support with the skills necessary for maintaining a more comprehensive and accessible electronic record keeping system. This will also be accomplished by enforcing IHR’s existing procedures of authorizing, scanning, and properly coding documents by Accounts Payable.
Show full finding ▾Hide full finding ▴Condition – The trial balance for a Federal cost reimbursement grant showed that Federal drawdowns exceeded allowable costs. Criteria –Federal drawdowns should be limited to amounts necessary to cover project costs. Cause – Turnover in the top accounting position, Director of Finance combined with a physical relocation resulting in a temporary inability to locate some documents. Effect – Federal drawdowns exceeded allowable costs by approximately $23,000 during the year. Recommendation – We recommend that procedures be implemented to ensure drawdowns are limited to amounts necessary to cover project costs. Views of Responsible Officials and Planned Corrective Actions – The leadership at IHR takes this finding very seriously and to ensure more accurate record keeping, has hired additional support with the skills necessary for maintaining a more comprehensive and accessible electronic record keeping system. This will also be accomplished by enforcing IHR’s existing procedures of authorizing, scanning, and properly coding documents by Accounts Payable.
The leadership at IHR takes this finding very seriously and to ensure more accurate record keeping, has hired additional support with the skills necessary for maintaining a more comprehensive and accessible electronic record keeping system. This will also be accomplished by enforcing IHR’s existing procedures of authorizing, scanning, and properly coding documents by Accounts Payable.
Condition – We were unable to trace amounts reported on the Federal Financial Report to the accounting records. Criteria –Reports for Federal awards should include all activity of the reporting period, should be supported by applicable accounting or performance records, and be fairly presented in accordance with governing requirements. Cause – Turnover in the top accounting position, Director of Finance combined with a physical relocation resulting in a temporary inability to locate some documents. Effect – We were unable to verify the accuracy and completeness of the Federal Financial Report. Recommendation – We recommend that procedures be implemented to ensure that all Federal reports are supported by accounting records that support the audited financial statements and Schedule of Expenditures of Federal Awards. Views of Responsible Officials and Planned Corrective Actions – The leadership at IHR takes this finding very seriously and to ensure more accurate record keeping, has hired additional support with the skills necessary for maintaining a more comprehensive and accessible electronic record keeping system. This will also be accomplished by enforcing IHR’s existing procedures of authorizing, scanning, and properly coding documents by Accounts Payable.
Show full finding ▾Hide full finding ▴Condition – We were unable to trace amounts reported on the Federal Financial Report to the accounting records. Criteria –Reports for Federal awards should include all activity of the reporting period, should be supported by applicable accounting or performance records, and be fairly presented in accordance with governing requirements. Cause – Turnover in the top accounting position, Director of Finance combined with a physical relocation resulting in a temporary inability to locate some documents. Effect – We were unable to verify the accuracy and completeness of the Federal Financial Report. Recommendation – We recommend that procedures be implemented to ensure that all Federal reports are supported by accounting records that support the audited financial statements and Schedule of Expenditures of Federal Awards. Views of Responsible Officials and Planned Corrective Actions – The leadership at IHR takes this finding very seriously and to ensure more accurate record keeping, has hired additional support with the skills necessary for maintaining a more comprehensive and accessible electronic record keeping system. This will also be accomplished by enforcing IHR’s existing procedures of authorizing, scanning, and properly coding documents by Accounts Payable.
The leadership at IHR takes this finding very seriously and to ensure more accurate record keeping, has hired additional support with the skills necessary for maintaining a more comprehensive and accessible electronic record keeping system. This will also be accomplished by enforcing IHR’s existing procedures of authorizing, scanning, and properly coding documents by Accounts Payable.
FAC accepted this audit on August 11, 2022 — management decision was due February 11, 2023.
FAC accepted this audit on March 30, 2021 — management decision was due September 30, 2021.
FAC accepted this audit on November 19, 2019 — management decision was due May 19, 2020.
FAC accepted this audit on December 27, 2018 — management decision was due June 27, 2019.
FAC accepted this audit on January 30, 2018 — management decision was due July 30, 2018.
FAC accepted this audit on November 15, 2016 — management decision was due May 15, 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.
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