EIN: 341425870
UEI: GSA_MIGRATION
Single Audit filed under EIN: 340714775
202873927, 204881619, 264827222, 272574020, 340714461, 340714535, 340714550, 340714612, 340816492, 340827442, 341260978, 341527536, 341567805, 341720429, 341768928, 341924226, 461382538 · unlinked EINs have no separate FAC filing
Audited by: PLANTE & MORAN, PLLC
Oversight agency: 93 [Department of Health and Human Services]
View federal awards & risk assessment →
Data as of August 28, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 29, 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 29, 2022 (1432 days ago).
What is a management decision? →CFDA Number, Federal Agency, and Program Name - CFDA 93.461 - HRSA COVID-19 Claims Reimbursement for the Uninsured Program and the COVID-19 Coverage Assistance Fund Federal Award Identification Number and Year - None Pass-through Entity - N/A, direct funded Finding Type - Material weakness Repeat Finding - No Criteria - Per 2 CFR 200.508(b), an auditee must prepare appropriate financial statements, including the schedule of expenditures of federal awards, in accordance with 200.510 - financial statements. Per 2 CFR 200.510(b), the auditee must also prepare a schedule of expenditures of federal awards for the period covered by the auditee's financial statements, which must include the total federal awards expended, as determined in accordance with 200.502 - basis for determining federal awards expended. Condition - Controls in place were not adequate to ensure the schedule of federal expenditures was complete and accurate. Questioned Costs - None. Identification of How Questioned Costs Were Computed - N/A Context - There was improper exclusion of $363,445 of expenditures related to CFDA 93.461 in the schedule of expenditures of federal awards until corrected by management. Cause and Effect - The schedule of expenditures of federal awards initially excluded expenditures of $363,455 incurred under the program HRSA COVID-19 Claims Reimbursement for the Uninsured Program and the COVID-19 Coverage Assistance Fund (CFDA 93.461). The schedule of expenditures of federal awards was subsequently updated to reflect the expenditures that were improperly excluded. The improper exclusion did not impact major program determination. Recommendation - The System should develop processes and controls to ensure that the schedule of expenditures of federal awards is complete and accurate. Views of Responsible Officials and Corrective Action Plan - Management will implement controls to have multiple departments review the federal expenditures submission to verify completeness and accuracy of the department(s) expenses submitted for all future federal grant submissions.
Show full finding ▾Hide full finding ▴CFDA Number, Federal Agency, and Program Name - CFDA 93.461 - HRSA COVID-19 Claims Reimbursement for the Uninsured Program and the COVID-19 Coverage Assistance Fund Federal Award Identification Number and Year - None Pass-through Entity - N/A, direct funded Finding Type - Material weakness Repeat Finding - No Criteria - Per 2 CFR 200.508(b), an auditee must prepare appropriate financial statements, including the schedule of expenditures of federal awards, in accordance with 200.510 - financial statements. Per 2 CFR 200.510(b), the auditee must also prepare a schedule of expenditures of federal awards for the period covered by the auditee's financial statements, which must include the total federal awards expended, as determined in accordance with 200.502 - basis for determining federal awards expended. Condition - Controls in place were not adequate to ensure the schedule of federal expenditures was complete and accurate. Questioned Costs - None. Identification of How Questioned Costs Were Computed - N/A Context - There was improper exclusion of $363,445 of expenditures related to CFDA 93.461 in the schedule of expenditures of federal awards until corrected by management. Cause and Effect - The schedule of expenditures of federal awards initially excluded expenditures of $363,455 incurred under the program HRSA COVID-19 Claims Reimbursement for the Uninsured Program and the COVID-19 Coverage Assistance Fund (CFDA 93.461). The schedule of expenditures of federal awards was subsequently updated to reflect the expenditures that were improperly excluded. The improper exclusion did not impact major program determination. Recommendation - The System should develop processes and controls to ensure that the schedule of expenditures of federal awards is complete and accurate. Views of Responsible Officials and Corrective Action Plan - Management will implement controls to have multiple departments review the federal expenditures submission to verify completeness and accuracy of the department(s) expenses submitted for all future federal grant submissions.
Finding Number: 2020-001 Condition: Controls in place were not adequate to ensure the schedule of federal expenditures was complete and accurate. Planned Corrective Action: Management will implement controls to have multiple departments review the federal expenditures submission to verify completeness and accuracy of the department(s) expenses submitted for all future federal grant submissions. Contact person responsible for corrective action: David Herman, Director of Finance & Revenue Cycle Anticipated Completion Date: 06/01/2022
CFDA Number, Federal Agency, and Program Name - CFDA 97.036 - Disaster Grants - Public Assistance (Presidentially Declared Disasters) Federal Award Identification Number and Year - CFDA 97.036 - N/A Pass-through Entity - Ohio Department of Public Safety Finding Type - Material weakness and material noncompliance with laws and regulations Repeat Finding - No Criteria - In accordance with 2 CFR 200.403 (g), costs must be adequately documented in order to be allowable under Federal Award. Condition - There was not sufficient documentation to prove that certain goods were received. Condition - There was not sufficient documentation to prove that certain goods were received. Condition - There was not sufficient documentation to prove that certain goods were received. Questioned Costs - $61,731 Identification of How Questioned Costs Were Computed - 50,000 masks were ordered in one of the samples tested, but proof of receipt was saved for only 9,850 masks; the questioned cost was calculated by multiplying the percentage of the masks that were unsupported by the federal share of the selected invoice. Context - Out of a sample of 40 invoices selected for allowability purposes, 1 sample did not have adequate supporting documentation. Cause and Effect - There was not adequate documentation to support all of the costs tested. As a result, not all costs charged to the grant are supported which could result in repayment to the awarding agency. Recommendation - We recommend that procedures and policies be improved to ensure that all costs submitted to federal agencies for reimbursement have sufficient supporting documentation. Views of Responsible Officials and Planned Corrective Actions - The purchasing department and the internal audit department will review every Covid PPE expenditure that was paid for by ACH or wire to verify that the supplies were actually received in the system, and that the documentation for these purchases are substantial and complete.
Show full finding ▾Hide full finding ▴CFDA Number, Federal Agency, and Program Name - CFDA 97.036 - Disaster Grants - Public Assistance (Presidentially Declared Disasters) Federal Award Identification Number and Year - CFDA 97.036 - N/A Pass-through Entity - Ohio Department of Public Safety Finding Type - Material weakness and material noncompliance with laws and regulations Repeat Finding - No Criteria - In accordance with 2 CFR 200.403 (g), costs must be adequately documented in order to be allowable under Federal Award. Condition - There was not sufficient documentation to prove that certain goods were received. Condition - There was not sufficient documentation to prove that certain goods were received. Condition - There was not sufficient documentation to prove that certain goods were received. Questioned Costs - $61,731 Identification of How Questioned Costs Were Computed - 50,000 masks were ordered in one of the samples tested, but proof of receipt was saved for only 9,850 masks; the questioned cost was calculated by multiplying the percentage of the masks that were unsupported by the federal share of the selected invoice. Context - Out of a sample of 40 invoices selected for allowability purposes, 1 sample did not have adequate supporting documentation. Cause and Effect - There was not adequate documentation to support all of the costs tested. As a result, not all costs charged to the grant are supported which could result in repayment to the awarding agency. Recommendation - We recommend that procedures and policies be improved to ensure that all costs submitted to federal agencies for reimbursement have sufficient supporting documentation. Views of Responsible Officials and Planned Corrective Actions - The purchasing department and the internal audit department will review every Covid PPE expenditure that was paid for by ACH or wire to verify that the supplies were actually received in the system, and that the documentation for these purchases are substantial and complete.
Finding Number: 2020-002 Condition: There was not sufficient documentation to prove that certain goods were received. Planned Corrective Action: The purchasing department and the internal audit department will review every Covid PPE expenditure that was paid for by ACH or wire to verify that the supplies were actually received in the system, and that the documentation for these purchases are substantial and complete. Contact person responsible for corrective action: David Herman, Director of Finance & Revenue Cycle Anticipated Completion Date: 06/01/2022
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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