EIN: 043468149
UEI: CDCKQ9CMCHS8
Audited by: CliftonLarsonAllen LLP
Oversight agency: 14 [Department of Housing and Urban Development]
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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 22, 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 22, 2026 (53 days from today).
What is a management decision? →During our testing, we noted the Organization did not have adequate fidelity bond coverage. Questioned costs: None Context: The Organization is required to maintain fidelity bonding coverage amounting to at least two months of gross potential collections. Cause: An increase in revenue during the period under audit led to the fidelity bonding coverage amount to become no longer sufficient. Effect: There were no negative effects on the Organization. Repeat Finding: No Recommendation: We recommend that management update its policies and procedures on monitoring policy coverage to ensure that coverage is adequate to cover collections. The auditor also recommends that management update its fidelity policy to bring the Project back into compliance.. Views of responsible officials: There is no disagreement with the audit finding.
Show full finding ▾Hide full finding ▴Federal Agency: U.S. Department of Housing and Urban Development Federal Program Name: HUD Section 232 Mortgage Insurance for Nursing Homes Assistance Listing Number: 14.129 Award Period: January 1, 2025 through December 31, 2025 Type of Finding: • Significant Deficiency in Internal Control over Compliance • Compliance Criteria or specific requirement: HUD guidelines require that the Management Agent carries adequate fidelity bond coverage as required by the HUD Handbook 4381.5. Condition: During our testing, we noted the Organization did not have adequate fidelity bond coverage. Questioned costs: None Context: The Organization is required to maintain fidelity bonding coverage amounting to at least two months of gross potential collections. Cause: An increase in revenue during the period under audit led to the fidelity bonding coverage amount to become no longer sufficient. Effect: There were no negative effects on the Organization. Repeat Finding: No Recommendation: We recommend that management update its policies and procedures on monitoring policy coverage to ensure that coverage is adequate to cover collections. The auditor also recommends that management update its fidelity policy to bring the Project back into compliance.. Views of responsible officials: There is no disagreement with the audit finding.
Section 223 Mortgage Insurance Nursing Homes, Intermediate Care Facilities, Board and Care Homes and Assisted Living Facilities – Assistance Listing No. 14.157 Recommendation: The auditor recommends that management update its policies and procedures on monitoring policy coverage to ensure that coverage is adequate to cover collections. The auditor also recommends that management update its fidelity policy to bring the Project back into compliance.. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: (1) Management will include an updated policy concerning annual re-verification of its fidelity policy such that the policy limits will exceed HUDs ongoing requirements for coverage. (2) Management will immediately increase limits from the previous limits ($3.5M) to a new higher limit ($5M) that will be well in excess of HUDs current requirements. Name(s) of the contact person(s) responsible for corrective action: Paul Kemp Planned completion date for corrective action plan: March 31, 2026
FAC accepted this audit on April 4, 2025 — management decision was due October 4, 2025.
FAC accepted this audit on April 11, 2024 — management decision was due October 11, 2024.
FAC accepted this audit on April 4, 2023 — management decision was due October 4, 2023.
FAC accepted this audit on September 25, 2022 — management decision was due March 25, 2023.
In the Organization's lost revenue calculation, the 2021 budget utilized was established and approved subsequent to March 27, 2020. Questioned costs: None Context: In testing where the auditor tested the entire population, one finding was noted. Finding noted is isolated to the calculation of lost revenue associated with the 2021 period, and did not impact the calculation of the 2020 period. Cause: Finding was caused by confusion on the ability to use a 2021 budget which, based on the Organization?s fiscal year-end, could not have established a 2021 budget prior to March 27, 2020. Effect: No adverse effect noted. Calculated lost revenue for the 2021 was not applied against and grant funding, and only lost revenue associated with the 2020 period was applied against grant funds. Repeat Finding: No Recommendation: The auditor recommends that the Organization review the lost revenue calculation methodologies available, and submit future lost revenue calculations utilizing one of the options that are viable for the Organization. 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: When utilizing the Budgeted Revenue Lost Revenue Reporting Methodology, all budgeted revenue being reported on must be part of an Organization's budget that was established and approved prior to March 27, 2020. Condition: In the Organization's lost revenue calculation, the 2021 budget utilized was established and approved subsequent to March 27, 2020. Questioned costs: None Context: In testing where the auditor tested the entire population, one finding was noted. Finding noted is isolated to the calculation of lost revenue associated with the 2021 period, and did not impact the calculation of the 2020 period. Cause: Finding was caused by confusion on the ability to use a 2021 budget which, based on the Organization?s fiscal year-end, could not have established a 2021 budget prior to March 27, 2020. Effect: No adverse effect noted. Calculated lost revenue for the 2021 was not applied against and grant funding, and only lost revenue associated with the 2020 period was applied against grant funds. Repeat Finding: No Recommendation: The auditor recommends that the Organization review the lost revenue calculation methodologies available, and submit future lost revenue calculations utilizing one of the options that are viable for the Organization. Views of responsible officials: There is no disagreement with the audit finding.
United States Department of Health and Human Services Alliance Health of Quincy, Inc. respectfully submits the following corrective action plan for the year ended December 31, 2021. Audit period: January 1, 2021 ? December 31, 2021 The findings from the schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS?FEDERAL AWARD PROGRAMS AUDITS United States Department of Health and Human Services 2021-001 COVID-19 Provider Relief Fund ? Assistance Listing No. 93.498 Recommendation: The auditor recommends that the Organization review the lost revenue calculation methodologies available, and submit future lost revenue calculations utilizing one of the options that are viable for the Organization. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: We believe that use of 2021 budgeted revenues in the determination of lost revenues is conservative due to the fact that it was prepared in late 2020 and as a result the budgets were based on a much lower census and revenue level that existed at that time. We will be submitting lost revenues under Option 3 ? ?Alternate Reasonable Methodology? in reporting periods 3 and 4. Name(s) of the contact person(s) responsible for corrective action: Paul B Kemp, Treasurer Planned completion date for corrective action plan: September 22, 2022 If the United States Department of Health and Human Services has questions regarding this plan, please call Paul B Kemp at 774-348-2001.
FAC accepted this audit on September 27, 2021 — management decision was due March 27, 2022.
FAC accepted this audit on April 20, 2020 — management decision was due October 20, 2020.
FAC accepted this audit on April 3, 2019 — management decision was due October 3, 2019.
FAC accepted this audit on April 19, 2018 — management decision was due October 19, 2018.
FAC accepted this audit on April 19, 2017 — management decision was due October 19, 2017.
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