EIN: 203601837
UEI: VGBNCF7ULV39
Data as of August 24, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on September 22, 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 22, 2023 (1251 days ago).
What is a management decision? →SIGNIFICANT DEFICIENCY 2021-001 ? Overall audit readiness and timely completion of reconciliations Condition The audit took a significant period of time from fieldwork to completion as the Organization was not ready and completed account reconciliations many months later. Criteria Internal controls and appropriate policies and procedures should be in place so that the financial statements are in accordance with accounting principles generally accepted in the United States of America and completed in a timely manner. Cause Incomplete application of internal controls and policies and procedures. Effect Financial statement amounts could be materially misstated and not completed in a timely manner. Recommendation We recommend timely reconciliation and review of account balances/transactions, including performing such reconciliations for each funding source, in order to verify accounting records are complete, accurate, and in accordance with accounting principles generally accepted in the United States of America. Views of Responsible Officials and Planned Corrective Actions At the beginning of the year, a new system was implemented which significantly changed the processes in place to report and track grant related revenue and expenses for this entity. The complexity of completing year end reporting, adaptation of new processes, and lack of adequate knowledge related to the grants module of the new financial system, caused significant delays in finalizing year-end financial reports. Post-audit, the Organization has improved its understanding of the system, and deployed additional staff and focus to ensure timely financials in the future.
Show full finding ▾Hide full finding ▴SIGNIFICANT DEFICIENCY 2021-001 ? Overall audit readiness and timely completion of reconciliations Condition The audit took a significant period of time from fieldwork to completion as the Organization was not ready and completed account reconciliations many months later. Criteria Internal controls and appropriate policies and procedures should be in place so that the financial statements are in accordance with accounting principles generally accepted in the United States of America and completed in a timely manner. Cause Incomplete application of internal controls and policies and procedures. Effect Financial statement amounts could be materially misstated and not completed in a timely manner. Recommendation We recommend timely reconciliation and review of account balances/transactions, including performing such reconciliations for each funding source, in order to verify accounting records are complete, accurate, and in accordance with accounting principles generally accepted in the United States of America. Views of Responsible Officials and Planned Corrective Actions At the beginning of the year, a new system was implemented which significantly changed the processes in place to report and track grant related revenue and expenses for this entity. The complexity of completing year end reporting, adaptation of new processes, and lack of adequate knowledge related to the grants module of the new financial system, caused significant delays in finalizing year-end financial reports. Post-audit, the Organization has improved its understanding of the system, and deployed additional staff and focus to ensure timely financials in the future.
CORRECTIVE ACTION PLAN September 13, 2022 U.S. Department of Health and Human Services: National Church Residences at Home Health and Wellness Central Ohio and Subsidiaries respectively submits the following corrective action plan for the year ended December 31, 2021. Name and address of independent public accounting firm: HW&Co. 460 Polaris Pkwy., Suite 300 Westerville, OH 43082-8213 Audit period: January 1, 2021 through December 31, 2021 The finding from the December 31, 2021 schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the number assigned in the schedule. FINDING?FINANCIAL STATEMENT AUDIT SIGNIFICANT DEFICIENCY 2021-001 ? overall audit readiness and timely completion of reconciliations Recommendation: We recommend timely reconciliation and review of account balances/transactions, including performing such reconciliations for each funding source, in order to verify accounting records are complete, accurate, and in accordance with accounting principles generally accepted in the United States of America. Action Taken: At the beginning of the year, a new system was implemented which significantly changed the processes in place to report and track grant related revenue and expenses for this entity. The complexity of completing year end reporting, adaptation of new processes, and lack of adequate knowledge related to the grants module of the new financial system, caused significant delays in finalizing year-end financial reports. Post-audit, the Organization has improved its understanding of the system, and deployed additional staff and focus to ensure timely financials in the future. FINDING?FEDERAL AWARD PROGRAM AUDIT U.S. DEPARTMENT OF HEALTH AND HUMAN SERVICES ? MONEY FOLLOWS THE PERSON REBALANCING DEMONSTRATION ? ASSISTANCE LISTING No. 93.791 Significant Deficiency: See Finding 2021-001 If there are any questions regarding this plan, please call Julie Fratianne at 614.273.3508.
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.
Track your findings and corrective action plans across audit cycles.
Start tracking findings →Monitor subrecipient audit findings and compliance status.
Start monitoring →© 2026 Single Audit Intelligence. All data is public domain.