EIN: 260333211
UEI: NDLTBWK59KL1
Audited by: Rogers & Company, CPAs PLLC
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 January 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 July 5, 2026 (63 days ago).
What is a management decision? →FAC accepted this audit on January 8, 2025 — management decision was due July 8, 2025.
Criteria: 2 CFR 180 requires the non-federal entity to verify that the person or vendor with whom the non-federal entity intends to do business through a covered transaction is not excluded or disqualified. Condition and Context: During testing of PHAB’s controls on compliance over procurement and suspension and debarment, we identified PHAB did not have all the needed documentation suspension and debarment checks. Cause: Controls and processes were not effectively designed to ensure there was all proper documentation around the suspension and debarment checks. Effect: PHAB was not fully in compliance with the suspension and debarment check requirements of the Uniform Guidance. Questioned Costs: None. Identification of a repeat finding: N/A. Recommendation: We recommend that PHAB review its current processes and controls over procurement and suspension and debarment to ensure all required documentation is retained and available. Views of Responsible Official: Management agrees with the finding. See Corrective Action Plan.
Show full finding ▾Hide full finding ▴Criteria: 2 CFR 180 requires the non-federal entity to verify that the person or vendor with whom the non-federal entity intends to do business through a covered transaction is not excluded or disqualified. Condition and Context: During testing of PHAB’s controls on compliance over procurement and suspension and debarment, we identified PHAB did not have all the needed documentation suspension and debarment checks. Cause: Controls and processes were not effectively designed to ensure there was all proper documentation around the suspension and debarment checks. Effect: PHAB was not fully in compliance with the suspension and debarment check requirements of the Uniform Guidance. Questioned Costs: None. Identification of a repeat finding: N/A. Recommendation: We recommend that PHAB review its current processes and controls over procurement and suspension and debarment to ensure all required documentation is retained and available. Views of Responsible Official: Management agrees with the finding. See Corrective Action Plan.
Management has updated the process to verify that contractors are not suspended or debarred from receiving federal funds. While management was previously reviewing and confirming contractor eligibility, this confirmation was not consistently documented in the contractor records. Effective immediately, management has implemented a new step requiring the inclusion of a physical confirmation page in the contractor records. This adjustment ensures proper documentation and alignment with compliance requirements
FAC accepted this audit on January 19, 2024 — management decision was due July 19, 2024.
FAC accepted this audit on February 21, 2023 — management decision was due August 21, 2023.
PHAB initially began the submission of the annual report within the reporting deadline; however, due to system malfunction, the report was not completed. The submission of the report was delayed by one-and-a-half months. Questioned Costs: None. Context: PHAB is required to submit the annual Form SF-425 report at the end of each fiscal year within 90 calendar days after the reporting period. For the year ended June 30, 2022, the annual Form SF-425 report was due before September 30, 2022. Management submitted the report with a delayed filing on November 15, 2022, without a requested extension from the federal agency. Effect: The annual Form SF-425 report was filed late after the 90-day reporting deadline, and was not in compliance with the Uniform Guidance and the federal award requirements. Cause: Identification as a Repeat Finding: Recommendation: Views of Responsible Officials and Planned Corrective Action: PHAB did not follow up with its monitoring and reporting process timely after the initial attempt of annual report submission, and did not enforce its monitoring process effectively for oversight of reporting deadlines for the federal award. No. We recommend that PHAB review its monitoring and reporting process for the annual reporting of Form SF-425 reports, and ensure reports are filed timely within the reporting deadlines, as established by the Uniform Guidance and the federal agency. If an extension is necessary for any instances of reporting, a request for extension should be filed with the federal agency, along with a justified explanation for the additional time needed. Otherwise, all annual reports should be filed timely within 90 calendar days from the last day of the reporting period and fiscal year end. See Corrective Action Plan.
Show full finding ▾Hide full finding ▴Finding No. 2022-001 ? Other Finding ? Timely Submission of Annual SF-425 Report U.S. Department of Health and Human Services; Strengthening the Nation?s Public Health System through National Voluntary Accreditation Program ? ALN 93.097; Grant No. 5 NU90OT000229-04-00; Grant Period: Year Ended June 30, 2022 Criteria: Under the Uniform Guidance and terms of the federal award agreement, PHAB is required to submit the annual Form SF-425, Federal Financial Report, at the end of each fiscal year within 90 calendar days after the reporting period. Condition: PHAB initially began the submission of the annual report within the reporting deadline; however, due to system malfunction, the report was not completed. The submission of the report was delayed by one-and-a-half months. Questioned Costs: None. Context: PHAB is required to submit the annual Form SF-425 report at the end of each fiscal year within 90 calendar days after the reporting period. For the year ended June 30, 2022, the annual Form SF-425 report was due before September 30, 2022. Management submitted the report with a delayed filing on November 15, 2022, without a requested extension from the federal agency. Effect: The annual Form SF-425 report was filed late after the 90-day reporting deadline, and was not in compliance with the Uniform Guidance and the federal award requirements. Cause: Identification as a Repeat Finding: Recommendation: Views of Responsible Officials and Planned Corrective Action: PHAB did not follow up with its monitoring and reporting process timely after the initial attempt of annual report submission, and did not enforce its monitoring process effectively for oversight of reporting deadlines for the federal award. No. We recommend that PHAB review its monitoring and reporting process for the annual reporting of Form SF-425 reports, and ensure reports are filed timely within the reporting deadlines, as established by the Uniform Guidance and the federal agency. If an extension is necessary for any instances of reporting, a request for extension should be filed with the federal agency, along with a justified explanation for the additional time needed. Otherwise, all annual reports should be filed timely within 90 calendar days from the last day of the reporting period and fiscal year end. See Corrective Action Plan.
Finding No. 2022-001 ? Other Finding ? Timely Submission of Annual SF-425 Report U.S. Department of Health and Human Services; Strengthening the Nation?s Public Health System through National Voluntary Accreditation Program ? ALN 93.097; Grant No. 5 NU90OT000229-04-00; Grant Period: Year Ended June 30, 2022 Recommendation: We recommend that PHAB review its monitoring and reporting process for the annual reporting of Form SF-425 reports, and ensure reports are filed timely within the reporting deadlines, as established by the Uniform Guidance and the federal agency. If an extension is necessary for any instances of reporting, a request for extension should be filed with the federal agency, along with a justified explanation for the additional time needed. Otherwise, all annual reports should be filed timely within 90 calendar days from the last day of the reporting period and fiscal year end. Views of Responsible Officials and Planned Corrective Action: Management agrees with our recommendation, and management will review the reporting deadlines and ensure monitoring processes are in place to file all reports timely by the necessary deadlines for each reporting period. Management will also file any extensions directly with the federal agency, if additional time is needed to complete and file the required reports. Person Responsible: Mr. Mark Paepcke Senior Vice President of Finance and Business Operations Planned Completion Date: By November 15, 2022
FAC accepted this audit on February 21, 2022 — management decision was due August 21, 2022.
FAC accepted this audit on December 22, 2020 — management decision was due June 22, 2021.
FAC accepted this audit on November 19, 2019 — management decision was due May 19, 2020.
FAC accepted this audit on January 31, 2019 — management decision was due July 31, 2019.
FAC accepted this audit on January 3, 2018 — management decision was due July 3, 2018.
FAC accepted this audit on February 5, 2017 — management decision was due August 5, 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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