EIN: 237399017
UEI: NEQNKF7ND439
Data as of August 23, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on October 1, 2024. 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 April 1, 2025 (510 days ago).
What is a management decision? →the previous fiscal year.
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and to retroactively post transactions that affected the previous fiscal year.
2022-001
These events have had a major impact on NORTH as we continue operations and plan to become current in Data Collection Form filings with the 2024 fiscal year ending September 30, 2024.
Show full finding ▾Hide full finding ▴These events have had a major impact on NORTH as we continue operations and plan to become current in Data Collection Form filings with the 2024 fiscal year ending September 30, 2024.
September 30, 2024.
2022-002
These events have had a major impact on NORTH as we continue operations and plan to become current in Data Collection Form filings with the 2024 fiscal year ending September 30, 2024.
Show full finding ▾Hide full finding ▴These events have had a major impact on NORTH as we continue operations and plan to become current in Data Collection Form filings with the 2024 fiscal year ending September 30, 2024.
September 30, 2024.
2022-003
FAC accepted this audit on May 7, 2024 — management decision was due November 7, 2024.
Our accounting personnel will compare the closing balances to the opening balances appearing in the general ledger for the new fiscal period. Also, they will conduct fiscal month-end closings to compare account balances to external documentation. Any discrepancies will be investigated. Our accountants have discussed the mis-coding issue with the software company and were advised that the account types could be revised by the company, but a more practical expedient is to be determine how to internally make these account type corrections.
Show full finding ▾Hide full finding ▴Our accounting personnel will compare the closing balances to the opening balances appearing in the general ledger for the new fiscal period. Also, they will conduct fiscal month-end closings to compare account balances to external documentation. Any discrepancies will be investigated. Our accountants have discussed the mis-coding issue with the software company and were advised that the account types could be revised by the company, but a more practical expedient is to be determine how to internally make these account type corrections.
Agency’s response: Our accounting personnel will compare the closing balances to the opening balances appearing in the general ledger for the new fiscal period. Also, they will conduct fiscal month-end closings to compare account balances to external documentation. Any discrepancies will be investigated. Our accountants have discussed the mis-coding issue with the software company and were advised that the account types could be revised by the company, but a more practical expedient is to be determine how to internally make these account type corrections.
These events have had a major impact on NORTH as they continue operations and plan to become current in Data Collection Form filings during 2024.
Show full finding ▾Hide full finding ▴These events have had a major impact on NORTH as they continue operations and plan to become current in Data Collection Form filings during 2024.
Agency’s response: The administration and accounting departments agree with this finding. We acknowledge that we are late for the fiscal year ended September 30, 2022, and likely for fiscal year 2023. Our intent is to be current with all Data Collection Form filings by September 30, 2024.
2021-001
These events have had a major impact on NORTH as they continue operations and plan to become current in Data Collection Form filings during 2024.
Show full finding ▾Hide full finding ▴These events have had a major impact on NORTH as they continue operations and plan to become current in Data Collection Form filings during 2024.
Agency’s response: The administration and accounting departments agree with this finding. We acknowledge that we are late for the fiscal year ended September 30, 2022, and likely for fiscal year 2023. Our intent is to be current with all Data Collection Form filings by September 30, 2024.
2021-001
FAC accepted this audit on February 6, 2023 — management decision was due August 6, 2023.
The general ledger is inconsistent with carrying forward asset, liability, and net asset balances from the previous year?s closing to the current year.
Show full finding ▾Hide full finding ▴The general ledger is inconsistent with carrying forward asset, liability, and net asset balances from the previous year?s closing to the current year.
Corrective Action Plan: Finding: 2020-001 Agency department: Accounting Name of contact person and title: Ms. Sandra Brown, Controller Anticipated completion date: The finding is expected to be corrected by 04/30/2023 Agency?s response: Concur Our accounting department agrees with this finding and advises: We have discussed this matter with the software provider. They acknowledge there is a flaw and they will seek a solution upon completion of this audit.
2019-001
The Data Collection Report has not been filed as of the date of this audit report. It was due by June 30, 2021, at the latest.
Show full finding ▾Hide full finding ▴The Data Collection Report has not been filed as of the date of this audit report. It was due by June 30, 2021, at the latest.
Corrective Action Plan: Finding: 2020-002 Agency department: Accounting Name of contact person and title: Ms. Sandra Brown, Controller Dr. Linda Kilby, Executive Director Anticipated completion date: The finding will be corrected by 02/06/2023 Agency?s response: The administration and accounting departments agree with this finding. We acknowledge that we are late for the fiscal years ended September 30, 2021, and 2022. Our intent is to be current with all Data Collection Form filings by September 30, 2023.
2019-002
The general ledger is inconsistent with carrying forward asset, liability, and net asset balances from the previous year?s closing to the current year.
Show full finding ▾Hide full finding ▴The general ledger is inconsistent with carrying forward asset, liability, and net asset balances from the previous year?s closing to the current year.
Corrective Action Plan: Finding: 2020-003 Agency department: Accounting Name of contact person and title: Ms. Sandra Brown, Controller Anticipated completion date: The finding is expected to be corrected by 04/30/2023 Agency?s response: Our accounting department agrees with this finding and advises we have discussed this matter with the software provider. They acknowledge there is a flaw and they will seek a solution upon completion of this audit.
2019-003
The Data Collection Report has not been filed as of the date of this audit report. It was due by June 30, 2021, at the latest.
Show full finding ▾Hide full finding ▴The Data Collection Report has not been filed as of the date of this audit report. It was due by June 30, 2021, at the latest.
Corrective Action Plan: Finding: 2020-004 Agency department: Accounting Name of contact person and title: Ms. Sandra Brown, Controller Dr. Linda Kilby, Executive Director Anticipated completion date: The finding will be corrected by 02/06/2023 Agency?s response: The administration and accounting departments agree with this finding. We acknowledge that we are late for the fiscal years ended September 30, 2021, and 2022. Our intent is to be current with all Data Collection Form filings by September 30, 2023.
2019-004
FAC accepted this audit on May 9, 2022 — management decision was due November 9, 2022.
The general ledger maintained current year activity only, which did not include opening balances for financial position accounts. The accounting system used did not have an annual closing since 2013. This caused difficulty in determining account balances at the fiscal year end or any interim date. It may have contributed to a prior period adjustment detailed in footnote 13.
Show full finding ▾Hide full finding ▴The general ledger maintained current year activity only, which did not include opening balances for financial position accounts. The accounting system used did not have an annual closing since 2013. This caused difficulty in determining account balances at the fiscal year end or any interim date. It may have contributed to a prior period adjustment detailed in footnote 13.
NORTH needs to evaluate whether or not their current accounting software is able to address its reporting needs. If not, another software should be considered. Also, monthly account analyses should be done to compare account balances to existing documentation. For example, bank reconciliation balances should be compared to the general ledger bank account balances. Liability accounts per the general ledger should agree to support document balances. Accounts receivable balances must agree to known billings that are outstanding at month end. These are common practices to ensure reliance on the accounting system.
The Data Collection Report has not been filed as of the date of this audit report. It was due by June 30, 2020, at the latest.
Show full finding ▾Hide full finding ▴The Data Collection Report has not been filed as of the date of this audit report. It was due by June 30, 2020, at the latest.
NORTH needs to assess the reasons for its late preparation of documentation required for the audit process and to make necessary improvements to minimize these delays. Furthermore, NORTH must respond to failure to file notifications from Health Resources and Services Administration by presenting them with a plan for audit and filing completion.
2018-001
The general ledger maintained current year activity only, which did not include opening balances for financial position accounts. The accounting system used did not have an annual closing since 2013. This caused difficulty in determining account balances at the fiscal year end or any interim date. It may have contributed to a prior period adjustment detailed in footnote 13.
Show full finding ▾Hide full finding ▴The general ledger maintained current year activity only, which did not include opening balances for financial position accounts. The accounting system used did not have an annual closing since 2013. This caused difficulty in determining account balances at the fiscal year end or any interim date. It may have contributed to a prior period adjustment detailed in footnote 13.
NORTH needs to evaluate whether or not their current accounting software is able to address its reporting needs. If not, another software should be considered. Also, monthly account analyses should be done to compare account balances to existing documentation. For example, bank reconciliation balances should be compared to the general ledger bank account balances. Liability accounts per the general ledger should agree to support document balances. Accounts receivable balances must agree to known billings that are outstanding at month end. These are common practices to ensure reliance on the accounting system.
The Data Collection Report has not been filed as of the date of this audit report. It was due by June 30, 2020, at the latest.
Show full finding ▾Hide full finding ▴The Data Collection Report has not been filed as of the date of this audit report. It was due by June 30, 2020, at the latest.
NORTH needs to assess the reasons for its late preparation of documentation required for the audit process and to make necessary improvements to minimize these delays. Furthermore, NORTH must respond to failure to file notifications from Health Resources and Services Administration by presenting them with a plan for audit and filing completion.
2018-001
FAC accepted this audit on February 4, 2020 — management decision was due August 4, 2020.
GSA_MIGRATION
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GSA_MIGRATION
2016-001
GSA_MIGRATION
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GSA_MIGRATION
GSA_MIGRATION
Show full finding ▾Hide full finding ▴FAC accepted this audit on November 28, 2018 — management decision was due May 28, 2019.
GSA_MIGRATION
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GSA_MIGRATION
2016-001
FAC accepted this audit on March 11, 2018 — management decision was due September 11, 2018.
GSA_MIGRATION
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