EIN: 208814374
UEI: CTLEAE8HML25
Audited by: Forvis Mazars, LLP
Oversight agency: 93 [Department of Health and Human Services]
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Data as of September 7, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on May 5, 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 November 5, 2026 (54 days from today).
What is a management decision? →FAC accepted this audit on April 24, 2025 — management decision was due October 24, 2025.
FAC accepted this audit on May 17, 2024 — management decision was due November 17, 2024.
FAC accepted this audit on July 11, 2023 — management decision was due January 11, 2024.
The Organization?s period 4 reporting for the PRF grant was incorrectly completed utilizing option ii and omitted certain allowable expenses. Cause: The completion of period 4 reporting was completed and submitted without consideration of other allowable options and the inclusion of certain allowable expenses. Effect: There are no known or likely questioned costs related to this error in reporting since management is able to demonstrate sufficient lost revenues and expenses under allowable methods. See views of responsible officials and planned corrective action below. Recommendation: We recommended that the Organization contact the cognizant oversight agency, Health Resources and Services Administration (HRSA), and discuss reopening the reporting portal to change period 4 reporting to utilize another allowable method and to include additional expense information. HRSA indicated that the portal would not be reopened as the change in reporting would not result in unused funds. View of Responsible Officials and Planned Corrective Action: Management communicated with HRSA regarding a potential portal reopening for the effected reporting period to correct methods and expenses. As there were no anticipated changes in retention of funds the portal was not reopened.
Show full finding ▾Hide full finding ▴Section III ? Findings and questioned costs relating to Federal awards: 2022-001: Reporting Federal Agency and Program: U.S. Department of Health and Human Services; Provider Relief Fund ? Assistance Listing No. 93.498 Criteria: The Provider Relief Fund (PRF) grant requires providers to prepare and submit a report on their use of funds utilizing various options, in addition to other information about the Organization that is relevant to administration of the award. Condition: The Organization?s period 4 reporting for the PRF grant was incorrectly completed utilizing option ii and omitted certain allowable expenses. Cause: The completion of period 4 reporting was completed and submitted without consideration of other allowable options and the inclusion of certain allowable expenses. Effect: There are no known or likely questioned costs related to this error in reporting since management is able to demonstrate sufficient lost revenues and expenses under allowable methods. See views of responsible officials and planned corrective action below. Recommendation: We recommended that the Organization contact the cognizant oversight agency, Health Resources and Services Administration (HRSA), and discuss reopening the reporting portal to change period 4 reporting to utilize another allowable method and to include additional expense information. HRSA indicated that the portal would not be reopened as the change in reporting would not result in unused funds. View of Responsible Officials and Planned Corrective Action: Management communicated with HRSA regarding a potential portal reopening for the effected reporting period to correct methods and expenses. As there were no anticipated changes in retention of funds the portal was not reopened.
CORRECTIVE ACTION PLAN June 28, 2023 U.S. Department of Health and Human Services Muskingum Valley Health Centers (the Organization) respectfully submits the following corrective action plan for the year ended December 31, 2022. Name and address of independent public accounting firm: Blue & Co., LLC 9200 Worthington Road, Suite 200 Westerville, OH 43082 Audit period: Year ended December 31, 2022 The finding from the schedule of findings and questioned costs for the year ended December 31, 2022, is discussed below. The finding is numbered consistently with the number assigned in the Schedule. FINDING ?FEDERAL AWARD PROGRAM AUDITS 2022-001 Assistance Listing #: 93.498 Title: Reporting Condition: The completion of period 4 reporting was completed and submitted without consideration of other allowable options and the inclusion of certain allowable expenses. Action: The completion of period 4 reporting was based on guidance received from the organization?s independent public accounting firm. Management communicated with HRSA regarding a potential portal reopening for the effected reporting period to correct methods and expenses. As there were no anticipated changes in retention of funds, the portal was not reopened. Management will proceed with seeking guidance from the organization?s independent public accounting firm along with other organizations with expertise in federal funding. Anticipated Completion Date: Completed Responsible Contact Person: Paula Schlosser
FAC accepted this audit on May 25, 2022 — management decision was due November 25, 2022.
FAC accepted this audit on February 9, 2022 — management decision was due August 9, 2022.
FAC accepted this audit on April 30, 2020 — management decision was due October 30, 2020.
FAC accepted this audit on April 14, 2019 — management decision was due October 14, 2019.
FAC accepted this audit on April 11, 2018 — management decision was due October 11, 2018.
FAC accepted this audit on April 19, 2017 — management decision was due October 19, 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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