EIN: 311480941
UEI: U7J3AK698923
Data as of August 27, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 30, 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 September 30, 2022 (1428 days ago).
What is a management decision? →2020-002 ? Cash Management and Reporting Finding Type. Material Noncompliance/Material Weakness in Internal Control over Compliance (Cash Management and Reporting). Program. Black Lung / Coal Miner Clinic Program; U.S. Department of Health and Human Services; Assistance Listing Number 93.965; Award Number H37RH31023-04-00 . Criteria. The System is responsible for ensuring that the amount of cash requested as reimbursement is for the actual amount of expenditures incurred and that those expenditures incurred are reported accurately in federal financial reports as required by the grant. Condition. Cash draw requests and federal financial reports submitted to the grantor agency for reimbursement were not accurate and resulted in the grant being overdrawn by approximately $113,000. Cause. This condition was caused by an error in a manual calculation of the grants pharmacy expenditures. Effect. As a result of this condition, the System had overdrawn and over reported grant expenditures by approximately $113,000. Amounts reported on the Schedule of Expenditures of Federal Awards have been adjusted to reflect actual expenditures incurred. Questioned Costs. No costs have been questioned as a result of this finding inasmuch as no unallowable costs have been identified. Excess funds drawn will need to be applied to eligible costs in the following fiscal year, or returned to the grantor agency. Recommendation. We recommend that management implement review and approval procedures over cash management and reporting to ensure that all cash draws and federal financial reports are accurate. View of Responsible Officials. ? Genesis agrees with the finding that cash-drawn requests and federal financial reports submitted to the grantor agency for reimbursement were not accurate and resulted in the grant being overdrawn by approximately $113,000. ? We have adjusted the amounts reported on the Schedule of Expenditures to reflect the actual expenditures incurred. ? We will take the corrective action steps recommended by the auditor(s) to implement a review and approval procedure over cash management and reporting to ensure that all cash draws and federal financial records are accurate.
Show full finding ▾Hide full finding ▴2020-002 ? Cash Management and Reporting Finding Type. Material Noncompliance/Material Weakness in Internal Control over Compliance (Cash Management and Reporting). Program. Black Lung / Coal Miner Clinic Program; U.S. Department of Health and Human Services; Assistance Listing Number 93.965; Award Number H37RH31023-04-00 . Criteria. The System is responsible for ensuring that the amount of cash requested as reimbursement is for the actual amount of expenditures incurred and that those expenditures incurred are reported accurately in federal financial reports as required by the grant. Condition. Cash draw requests and federal financial reports submitted to the grantor agency for reimbursement were not accurate and resulted in the grant being overdrawn by approximately $113,000. Cause. This condition was caused by an error in a manual calculation of the grants pharmacy expenditures. Effect. As a result of this condition, the System had overdrawn and over reported grant expenditures by approximately $113,000. Amounts reported on the Schedule of Expenditures of Federal Awards have been adjusted to reflect actual expenditures incurred. Questioned Costs. No costs have been questioned as a result of this finding inasmuch as no unallowable costs have been identified. Excess funds drawn will need to be applied to eligible costs in the following fiscal year, or returned to the grantor agency. Recommendation. We recommend that management implement review and approval procedures over cash management and reporting to ensure that all cash draws and federal financial reports are accurate. View of Responsible Officials. ? Genesis agrees with the finding that cash-drawn requests and federal financial reports submitted to the grantor agency for reimbursement were not accurate and resulted in the grant being overdrawn by approximately $113,000. ? We have adjusted the amounts reported on the Schedule of Expenditures to reflect the actual expenditures incurred. ? We will take the corrective action steps recommended by the auditor(s) to implement a review and approval procedure over cash management and reporting to ensure that all cash draws and federal financial records are accurate.
2020-002 ? Cash Management and Reporting Auditor Description of Condition and Effect. Cash draw requests and federal financial reports submitted to the grantor agency for reimbursement were not accurate and resulted in the grant being overdrawn by approximately $113,000. As a result of this condition, the System had overdrawn and over reported grant expenditures by approximately $113,000. Auditor Recommendation. We recommend that management implement review and approval procedures over cash management and reporting to ensure that all cash draws and federal financial reports are accurate. Corrective Action. HRSA will be contacted as soon as possible to inform them of the overdrawn funds. Based on HRSA guidance, overdrawn funds will immediately be utilized for eligible program expenses to the greatest extent or returned. Future cash drawn downs will not be submitted to HRSA unless signed off by the Grant Specialist and Accounting Specialist prior to submission. All amounts drawn down should be in accordance with program eligibility guidelines and approved program budget. Grant Specialist and Accounting Specialist will work in tandem to reconcile any differences in program expenses and cash drawn down requests. A formal policy (formulated with legal advice) will be drawn up to address any reconciling differences in future cash draws and implemented immediately. Responsible Person. Shon Bender, Chief Nursing Officer Anticipated Completion Date: As soon as possible, no later than September 30, 2022
2020-003 ? Equipment and Real Property Management Finding Type. Material Noncompliance/Material Weakness in Internal Control over Compliance (Real Property and Equipment Management). Program. Black Lung / Coal Miner Clinic Program; U.S. Department of Health and Human Services; Assistance Listing Number 93.965; Award Number H37RH31023-04-00. Criteria. The Uniform Guidance requires entities that purchase equipment and real property to maintain records which indicate which of those assets were purchased with federal funds, and to conduct a physical inventory of equipment purchased with federal funds at least once every two years. Condition. The System has not conducted a physical inventory of equipment in accordance with the requirements. In addition, the System's records do not include a proper designation for those assets purchased with federal funds. Cause. This condition was caused by a lack of complete understanding of the requirements associated with equipment and real property management. Effect. The System did not comply with the requirements of the Uniform Guidance, which could also result in further noncompliance when equipment and real property are disposed in future years as a result of not being clearly designated as purchased with federal funds. Questioned Costs. No costs have been questioned as a result of this finding inasmuch as no disallowed costs were identified. Recommendation. We recommend that the System clearly designate all equipment and real property purchased with federal funding within its records and to take physical inventory counts of all equipment and real property purchased with federal funds at least once every two years. View of Responsible Officials. ? Genesis agrees with the finding that physical inventory of equipment had not been conducted in accordance with program requirements, nor did records include a proper designation for those assets purchased with federal funds. ? We will take the corrective action steps to recommended by the auditor(s) to clearly designate all equipment and real property purchases with federal funding within its records and to take physical inventory counts of all equipment and real property purchased with federal funds at least once every two years.
Show full finding ▾Hide full finding ▴2020-003 ? Equipment and Real Property Management Finding Type. Material Noncompliance/Material Weakness in Internal Control over Compliance (Real Property and Equipment Management). Program. Black Lung / Coal Miner Clinic Program; U.S. Department of Health and Human Services; Assistance Listing Number 93.965; Award Number H37RH31023-04-00. Criteria. The Uniform Guidance requires entities that purchase equipment and real property to maintain records which indicate which of those assets were purchased with federal funds, and to conduct a physical inventory of equipment purchased with federal funds at least once every two years. Condition. The System has not conducted a physical inventory of equipment in accordance with the requirements. In addition, the System's records do not include a proper designation for those assets purchased with federal funds. Cause. This condition was caused by a lack of complete understanding of the requirements associated with equipment and real property management. Effect. The System did not comply with the requirements of the Uniform Guidance, which could also result in further noncompliance when equipment and real property are disposed in future years as a result of not being clearly designated as purchased with federal funds. Questioned Costs. No costs have been questioned as a result of this finding inasmuch as no disallowed costs were identified. Recommendation. We recommend that the System clearly designate all equipment and real property purchased with federal funding within its records and to take physical inventory counts of all equipment and real property purchased with federal funds at least once every two years. View of Responsible Officials. ? Genesis agrees with the finding that physical inventory of equipment had not been conducted in accordance with program requirements, nor did records include a proper designation for those assets purchased with federal funds. ? We will take the corrective action steps to recommended by the auditor(s) to clearly designate all equipment and real property purchases with federal funding within its records and to take physical inventory counts of all equipment and real property purchased with federal funds at least once every two years.
2020-003 ? Equipment and Real Property Management Auditor Description of Condition and Effect. The System has not conducted a physical inventory of equipment in accordance with the Uniform Guidance. In addition the System's records do not include a proper designation for those assets purchased with federal funds. The System did not comply with the requirements of the Uniform Guidance, which could also result in furth noncompliance when these assets are disposed in future years as a result of not being clearly designated as purchased with federal funds. Auditor Recommendation. We recommend that the System clearly designate all equipment and real property purchased with federal funding within its records and to take physical inventory counts of all equipment and real property purchased with federal funds at least once every two years. Corrective Action. Grant Specialist, in collaboration with BioMed and leadership, will review all equipment purchased and included in the program budget to determine a list of assets currently in use. Accounting will then review all assets for proper records and immediately add a label detailing "Purchased with Federal Funding" to the physical asset and to the general ledger. A formal policy (formulated with legal advice) will be drawn up to outline asset management, including physical labeling of the asset, accounting ledger documentation, and upkeep of routine inventory logs. Responsible Person. Shon Bender, Chief Nursing Officer Anticipated Completion Date: As soon as possible, no later than September 30, 2022
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