EIN: 237058598
UEI: HEDQBRE6B157
Audited by: Wendling Noe Nelson & Johnson, LLC
Oversight agency: 93 [Department of Health and Human Services]
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Data as of September 2, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on April 20, 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 20, 2026 (43 days from today).
What is a management decision? →FAC accepted this audit on May 5, 2025 — management decision was due November 5, 2025.
FAC accepted this audit on May 15, 2024 — management decision was due November 15, 2024.
During the audit, it was noted that going back to July 2020 when the first COVID‐19 Small Hospital Improvement grant funds were deposited and through December 31, 2023, the Foundation earned interest totaling $371,328 on advances of federal grant awards and had not remitted the interest earnings in accordance with Uniform Guidance Section 305(b)(9). Cause: The Foundation did not have adequate controls in place to ensure that interest earnings in excess of $500 be remitted annually in accordance with Uniform Guidance Section 305(b)(9). Effect: The Foundation did not comply with cash management principles for federal payments as set forth in Uniform Guidance Section 305(b)(9). Questioned costs: None Perspective information: We tested the Foundation's computation for interest earned on advances of federal awards and determined the interest earnings of $371,328 had not been properly remitted to the Department of Health and Human Services. Repeat Finding: N/A Recommendations: We recommend policies and procedures regarding cash management be improved so that processes are established to track and remit interest earnings on advances of federal grant awards. Views of Responsible Officials: The Foundation will implement procedures so that we are following the cash management principles outlined in Uniform Guidance Section 305(b)(9). The Foundation has been in contact with the Kansas Department of Health and Environment (KDHE), who provided these grant funds to the Foundation as a pass‐through agent, and we will return the excess interest earned on the advances of federal awards to KDHE.
Show full finding ▾Hide full finding ▴Identification: 93.301 United States Department of Health and Human Services, COVID‐19 Small Hospital Improvement Program; Noncompliance Finding/Significant Deficiency; Cash Management Compliance Requirement. Criteria: Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) Section 305(b)(9) requires interest earned in excess of $500 on federal payments is to be remitted annually to the Department of Health and Human Services Payment Management System. Condition: During the audit, it was noted that going back to July 2020 when the first COVID‐19 Small Hospital Improvement grant funds were deposited and through December 31, 2023, the Foundation earned interest totaling $371,328 on advances of federal grant awards and had not remitted the interest earnings in accordance with Uniform Guidance Section 305(b)(9). Cause: The Foundation did not have adequate controls in place to ensure that interest earnings in excess of $500 be remitted annually in accordance with Uniform Guidance Section 305(b)(9). Effect: The Foundation did not comply with cash management principles for federal payments as set forth in Uniform Guidance Section 305(b)(9). Questioned costs: None Perspective information: We tested the Foundation's computation for interest earned on advances of federal awards and determined the interest earnings of $371,328 had not been properly remitted to the Department of Health and Human Services. Repeat Finding: N/A Recommendations: We recommend policies and procedures regarding cash management be improved so that processes are established to track and remit interest earnings on advances of federal grant awards. Views of Responsible Officials: The Foundation will implement procedures so that we are following the cash management principles outlined in Uniform Guidance Section 305(b)(9). The Foundation has been in contact with the Kansas Department of Health and Environment (KDHE), who provided these grant funds to the Foundation as a pass‐through agent, and we will return the excess interest earned on the advances of federal awards to KDHE.
Identification: 93.301 United States Department of Health and Human Services, COVID‐19 Small Hospital Improvement Program; Noncompliance Finding/Significant Deficiency, Cash Management Corrective Action Plan: The Foundation will work with the Kansas Department of Health and Environment (KDHE) to return the interest earned on advances of federal grant awards and establish procedures to track interest earned on advances of federal grant awards in future periods. Anticipated completion date: The Foundation is currently working with KDHE to return the interest earned on federal grant awards and anticipates completion during 2024.
FAC accepted this audit on April 11, 2023 — management decision was due October 11, 2023.
FAC accepted this audit on May 16, 2022 — management decision was due November 16, 2022.
2021-002 - Material weakness Identification: 93.301 United States Department of Health and Human Services, Federal award number: H3H0009, Small Hospital Improvement Program and COVID-19 Small Hospital Improvement Program. There is a lack of controls over financing reporting and accounting for federal expenditures which causes a lack of controls over compliance related to federal programs. See Financial Statement Finding 2021-001 for a description of this internal control deficiency, including the views of responsible officials.
Show full finding ▾Hide full finding ▴2021-002 - Material weakness Identification: 93.301 United States Department of Health and Human Services, Federal award number: H3H0009, Small Hospital Improvement Program and COVID-19 Small Hospital Improvement Program. There is a lack of controls over financing reporting and accounting for federal expenditures which causes a lack of controls over compliance related to federal programs. See Financial Statement Finding 2021-001 for a description of this internal control deficiency, including the views of responsible officials.
Corrective Action Plan Year ended December 31, 2021 Findings: 2021-001 and 2021-002 There were two items noted in the financial statement findings for calendar year December 31, 2021. The first item was the manner in which a reimbursement of COVID SHIP funds was coded in the general ledger. This amount was recorded as a refundable advance liability. However, when some of the funds were not needed, they were returned to the grantor. This refund was booked incorrectly as a credit to revenue and a debit to grant expenses. In the future, all such reimbursements will be coded as a reduction to the refundable advance liability. The second item was related to duplicate payments of COVID SHIP funds to two hospitals. The staff responsible for processing and tracking payments have developed a detailed tracking spreadsheet. However, it was discovered that errors were made in the data entry of that spreadsheet and two hospital payments were made but omitted from the list. Then, when the spreadsheet appeared to show that payments had not been made, requests were made and checks were issued. In the future, a process has been established that will balance and reconcile all payment requests with checks written on a daily basis. This will utilize a Cash Disbursement Report from the accounting system and a special filtering function on the spreadsheet to compare payments. Anticipated completion date: March 1 2022 Person responsible for corrective action: Jennifer Findley
FAC accepted this audit on April 7, 2021 — management decision was due October 7, 2021.
FAC accepted this audit on April 22, 2020 — management decision was due October 22, 2020.
FAC accepted this audit on April 8, 2019 — management decision was due October 8, 2019.
FAC accepted this audit on June 14, 2018 — management decision was due December 14, 2018.
FAC accepted this audit on June 25, 2017 — management decision was due December 25, 2017.
GSA_MIGRATION
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GSA_MIGRATION
2015-003
GSA_MIGRATION
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GSA_MIGRATION
2015-004
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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