EIN: 346400428
UEI: ZU7XASHG4NW8
Audited by: Rea & Associates, Inc.
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 July 14, 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 January 14, 2027 (132 days from today).
What is a management decision? →FAC accepted this audit on July 16, 2025 — management decision was due January 16, 2026.
FAC accepted this audit on September 25, 2025 — management decision was due March 25, 2026.
FAC accepted this audit on July 17, 2024 — management decision was due January 17, 2025.
FAC accepted this audit on September 10, 2024 — management decision was due March 10, 2025.
FAC accepted this audit on September 27, 2023 — management decision was due March 27, 2024.
2 C.F.R. ? 2400.101 provides that unless excepted under 24 CFR chapters I through IX, the Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, set forth in 2 CFR part 200, shall apply to Federal Awards made by the Department of Housing and Urban Development to non-Federal entities. 2 C.F.R. ? 200.430(a)(1) states, in part, costs of compensation are allowable to the extent that they satisfy the specific requirements of this part, and that the total compensation for individual employees is reasonable for the services rendered and conforms to the established written policy of the non-Federal entity consistently applied to both Federal and non-Federal activities. In addition, 2 C.F.R. ? 200.430(i)(1) states, in part, charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated; be incorporated into the official records of the non-Federal entity; and reasonably reflect the total activity for which the employee is compensated by the non-Federal entity. 2 C.F.R. ? 200.430(i)(1)(viii) further states that budget estimates (i.e., estimates determined before the services are performed) alone do not qualify as support for charges to Federal awards, but may be used for interim accounting purposes, provided that the subsequent provisions are met. Due to a lack of internal controls over federal compensation costs, Erie County General Health District ultimately paid employee wages based on pre-determined budget percentages rather than actual time worked for the Assistance Listing Number #14.900 Lead-Based Paint Hazard Control in Privately-Owned Housing federal grant program. This error resulted in $810 in salary payments being incorrectly charged to the program. Failure to have the proper controls in place to ensure the accuracy of reported payroll costs could result in the Department of Housing and Urban Development taking action against the District for failure to comply with programmatic requirements. The District should implement and have controls in place to ensure salaries and wages are properly charged to federal programs.
Show full finding ▾Hide full finding ▴2 C.F.R. ? 2400.101 provides that unless excepted under 24 CFR chapters I through IX, the Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, set forth in 2 CFR part 200, shall apply to Federal Awards made by the Department of Housing and Urban Development to non-Federal entities. 2 C.F.R. ? 200.430(a)(1) states, in part, costs of compensation are allowable to the extent that they satisfy the specific requirements of this part, and that the total compensation for individual employees is reasonable for the services rendered and conforms to the established written policy of the non-Federal entity consistently applied to both Federal and non-Federal activities. In addition, 2 C.F.R. ? 200.430(i)(1) states, in part, charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated; be incorporated into the official records of the non-Federal entity; and reasonably reflect the total activity for which the employee is compensated by the non-Federal entity. 2 C.F.R. ? 200.430(i)(1)(viii) further states that budget estimates (i.e., estimates determined before the services are performed) alone do not qualify as support for charges to Federal awards, but may be used for interim accounting purposes, provided that the subsequent provisions are met. Due to a lack of internal controls over federal compensation costs, Erie County General Health District ultimately paid employee wages based on pre-determined budget percentages rather than actual time worked for the Assistance Listing Number #14.900 Lead-Based Paint Hazard Control in Privately-Owned Housing federal grant program. This error resulted in $810 in salary payments being incorrectly charged to the program. Failure to have the proper controls in place to ensure the accuracy of reported payroll costs could result in the Department of Housing and Urban Development taking action against the District for failure to comply with programmatic requirements. The District should implement and have controls in place to ensure salaries and wages are properly charged to federal programs.
The District will ensure that all employees not on a formal allocation plan or entirely allocated to a single source complete daily activity reports.
FAC accepted this audit on August 29, 2023 — management decision was due February 29, 2024.
2 C.F.R. ? 2400.101 provides that unless excepted under 24 CFR chapters I through IX, the Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, set forth in 2 CFR part 200, shall apply to Federal Awards made by the Department of Housing and Urban Development to non-Federal entities. 2 C.F.R. ? 200.430(a)(1) states, in part, costs of compensation are allowable to the extent that they satisfy the specific requirements of this part, and that the total compensation for individual employees is reasonable for the services rendered and conforms to the established written policy of the non-Federal entity consistently applied to both Federal and non-Federal activities. In addition, 2 C.F.R. ? 200.430(i)(1) states, in part, charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated; be incorporated into the official records of the non-Federal entity; and reasonably reflect the total activity for which the employee is compensated by the non-Federal entity. 2 C.F.R. ? 200.430(i)(1)(viii) further states that budget estimates (i.e., estimates determined before the services are performed) alone do not qualify as support for charges to Federal awards, but may be used for interim accounting purposes, provided that the subsequent provisions are met. Due to a lack of internal controls over federal compensation costs, Erie County General Health District ultimately paid employee wages based on pre-determined budget percentages rather than actual time worked for the Assistance Listing Number #14.900 Lead-Based Paint Hazard Control in Privately-Owned Housing federal grant program. This error resulted in $810 in salary payments being incorrectly charged to the program. Failure to have the proper controls in place to ensure the accuracy of reported payroll costs could result in the Department of Housing and Urban Development taking action against the District for failure to comply with programmatic requirements. The District should implement and have controls in place to ensure salaries and wages are properly charged to federal programs.
Show full finding ▾Hide full finding ▴2 C.F.R. ? 2400.101 provides that unless excepted under 24 CFR chapters I through IX, the Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, set forth in 2 CFR part 200, shall apply to Federal Awards made by the Department of Housing and Urban Development to non-Federal entities. 2 C.F.R. ? 200.430(a)(1) states, in part, costs of compensation are allowable to the extent that they satisfy the specific requirements of this part, and that the total compensation for individual employees is reasonable for the services rendered and conforms to the established written policy of the non-Federal entity consistently applied to both Federal and non-Federal activities. In addition, 2 C.F.R. ? 200.430(i)(1) states, in part, charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated; be incorporated into the official records of the non-Federal entity; and reasonably reflect the total activity for which the employee is compensated by the non-Federal entity. 2 C.F.R. ? 200.430(i)(1)(viii) further states that budget estimates (i.e., estimates determined before the services are performed) alone do not qualify as support for charges to Federal awards, but may be used for interim accounting purposes, provided that the subsequent provisions are met. Due to a lack of internal controls over federal compensation costs, Erie County General Health District ultimately paid employee wages based on pre-determined budget percentages rather than actual time worked for the Assistance Listing Number #14.900 Lead-Based Paint Hazard Control in Privately-Owned Housing federal grant program. This error resulted in $810 in salary payments being incorrectly charged to the program. Failure to have the proper controls in place to ensure the accuracy of reported payroll costs could result in the Department of Housing and Urban Development taking action against the District for failure to comply with programmatic requirements. The District should implement and have controls in place to ensure salaries and wages are properly charged to federal programs.
The District will ensure that all employees not on a formal allocation plan or entirely allocated to a single source complete daily activity reports.
FAC accepted this audit on August 31, 2022 — management decision was due March 3, 2023.
FAC accepted this audit on July 26, 2022 — management decision was due January 26, 2023.
FAC accepted this audit on October 6, 2021 — management decision was due April 6, 2022.
2 CFR ? 300.1 gives regulatory effect to the Department of Health and Human Services for 2 CFR ? 200.320(b) which requires that non-Federal entities receiving Federal awards (i.e., auditee management) must use the small purchase procedures and states in part that if small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Small purchase procedures are used for purchases that exceed the micro-purchase threshold amount but do not exceed the simplified acquisition threshold. Due to deficiencies in the District?s internal controls over compliance requirements, thirty-three percent (one of three) of the procurements tested for compliance did not contain the required price or rate quotations. The District purchased services from Ohio Guidestone ($105,940) despite not obtaining price or rate quotations for these services. Not obtaining quotes from vendors with costs more than the micro-purchase threshold not only violates federal grant requirements but also increases the risk of noncompliance with grant requirements going undetected in a timely manner. The District should review the federal regulations and ensure that all required quotations are obtained.
Show full finding ▾Hide full finding ▴2 CFR ? 300.1 gives regulatory effect to the Department of Health and Human Services for 2 CFR ? 200.320(b) which requires that non-Federal entities receiving Federal awards (i.e., auditee management) must use the small purchase procedures and states in part that if small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Small purchase procedures are used for purchases that exceed the micro-purchase threshold amount but do not exceed the simplified acquisition threshold. Due to deficiencies in the District?s internal controls over compliance requirements, thirty-three percent (one of three) of the procurements tested for compliance did not contain the required price or rate quotations. The District purchased services from Ohio Guidestone ($105,940) despite not obtaining price or rate quotations for these services. Not obtaining quotes from vendors with costs more than the micro-purchase threshold not only violates federal grant requirements but also increases the risk of noncompliance with grant requirements going undetected in a timely manner. The District should review the federal regulations and ensure that all required quotations are obtained.
Finding Number: 2020-003 Planned Corrective Action: District will obtain required quotations per federal regulations. Anticipated Completion Date: 09/23/21 Responsible Contact Person: Joseph Palmucci, Chief Financial Officer
2019-001
FAC accepted this audit on August 1, 2021 — management decision was due February 1, 2022.
2 CFR ? 300.1 gives regulatory effect to the Department of Health and Human Services for 2 CFR ? 200.320(b) which requires that non-Federal entities receiving Federal awards (i.e., auditee management) must use the small purchase procedures and states in part that if small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Small purchase procedures are used for purchases that exceed the micro-purchase threshold amount but do not exceed the simplified acquisition threshold. Due to deficiencies in the District?s internal controls over compliance requirements, thirty-three percent (one of three) of the procurements tested for compliance did not contain the required price or rate quotations. The District purchased services from Ohio Guidestone ($105,940) despite not obtaining price or rate quotations for these services. Not obtaining quotes from vendors with costs more than the micro-purchase threshold not only violates federal grant requirements but also increases the risk of noncompliance with grant requirements going undetected in a timely manner. The District should review the federal regulations and ensure that all required quotations are obtained.
Show full finding ▾Hide full finding ▴2 CFR ? 300.1 gives regulatory effect to the Department of Health and Human Services for 2 CFR ? 200.320(b) which requires that non-Federal entities receiving Federal awards (i.e., auditee management) must use the small purchase procedures and states in part that if small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Small purchase procedures are used for purchases that exceed the micro-purchase threshold amount but do not exceed the simplified acquisition threshold. Due to deficiencies in the District?s internal controls over compliance requirements, thirty-three percent (one of three) of the procurements tested for compliance did not contain the required price or rate quotations. The District purchased services from Ohio Guidestone ($105,940) despite not obtaining price or rate quotations for these services. Not obtaining quotes from vendors with costs more than the micro-purchase threshold not only violates federal grant requirements but also increases the risk of noncompliance with grant requirements going undetected in a timely manner. The District should review the federal regulations and ensure that all required quotations are obtained.
Finding Number: 2020-003 Planned Corrective Action: District will obtain required quotations per federal regulations. Anticipated Completion Date: 09/23/21 Responsible Contact Person: Joseph Palmucci, Chief Financial Officer
2019-001
FAC accepted this audit on December 2, 2020 — management decision was due June 2, 2021.
2 CFR ? 300.1 gives regulatory effect to the Department of Health and Human Services for 2 CFR ? 200.320(b) which requires that non-Federal entities receiving Federal awards (i.e., auditee management) must use the small purchase procedures and states in part that if small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Small purchase procedures are used for purchases that exceed the micro-purchase threshold amount of $3,500 but do not exceed the simplified acquisition threshold of $150,000. Due to deficiencies in the District?s internal controls over compliance requirements, one hundred percent (two of two) of the procurements tested for compliance did not contain the required price or rate quotations. The District purchased services from Inline Group ($12,000) and Ohio Guidestone ($4,526) despite not obtaining price or rate quotations for these services. Not obtaining quotes from vendors with costs more than the micro-purchase threshold not only violates federal grant requirements but also increases the risk of noncompliance with grant requirements going undetected in a timely manner. The District should review the federal regulations and ensure that all required quotations are obtained.
Show full finding ▾Hide full finding ▴2 CFR ? 300.1 gives regulatory effect to the Department of Health and Human Services for 2 CFR ? 200.320(b) which requires that non-Federal entities receiving Federal awards (i.e., auditee management) must use the small purchase procedures and states in part that if small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Small purchase procedures are used for purchases that exceed the micro-purchase threshold amount of $3,500 but do not exceed the simplified acquisition threshold of $150,000. Due to deficiencies in the District?s internal controls over compliance requirements, one hundred percent (two of two) of the procurements tested for compliance did not contain the required price or rate quotations. The District purchased services from Inline Group ($12,000) and Ohio Guidestone ($4,526) despite not obtaining price or rate quotations for these services. Not obtaining quotes from vendors with costs more than the micro-purchase threshold not only violates federal grant requirements but also increases the risk of noncompliance with grant requirements going undetected in a timely manner. The District should review the federal regulations and ensure that all required quotations are obtained.
District will obtain required quotations per federal regulations.
FAC accepted this audit on August 9, 2020 — management decision was due February 9, 2021.
2 CFR ? 300.1 gives regulatory effect to the Department of Health and Human Services for 2 CFR ? 200.320(b) which requires that non-Federal entities receiving Federal awards (i.e., auditee management) must use the small purchase procedures and states in part that if small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Small purchase procedures are used for purchases that exceed the micro-purchase threshold amount of $3,500 but do not exceed the simplified acquisition threshold of $150,000. Due to deficiencies in the District?s internal controls over compliance requirements, one hundred percent (two of two) of the procurements tested for compliance did not contain the required price or rate quotations. The District purchased services from Inline Group ($12,000) and Ohio Guidestone ($4,526) despite not obtaining price or rate quotations for these services. Not obtaining quotes from vendors with costs more than the micro-purchase threshold not only violates federal grant requirements but also increases the risk of noncompliance with grant requirements going undetected in a timely manner. The District should review the federal regulations and ensure that all required quotations are obtained.
Show full finding ▾Hide full finding ▴2 CFR ? 300.1 gives regulatory effect to the Department of Health and Human Services for 2 CFR ? 200.320(b) which requires that non-Federal entities receiving Federal awards (i.e., auditee management) must use the small purchase procedures and states in part that if small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Small purchase procedures are used for purchases that exceed the micro-purchase threshold amount of $3,500 but do not exceed the simplified acquisition threshold of $150,000. Due to deficiencies in the District?s internal controls over compliance requirements, one hundred percent (two of two) of the procurements tested for compliance did not contain the required price or rate quotations. The District purchased services from Inline Group ($12,000) and Ohio Guidestone ($4,526) despite not obtaining price or rate quotations for these services. Not obtaining quotes from vendors with costs more than the micro-purchase threshold not only violates federal grant requirements but also increases the risk of noncompliance with grant requirements going undetected in a timely manner. The District should review the federal regulations and ensure that all required quotations are obtained.
District will obtain required quotations per federal regulations.
FAC accepted this audit on September 22, 2019 — management decision was due March 22, 2020.
FAC accepted this audit on July 1, 2019 — management decision was due January 1, 2020.
FAC accepted this audit on July 2, 2018 — management decision was due January 2, 2019.
GSA_MIGRATION
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GSA_MIGRATION
FAC accepted this audit on September 26, 2018 — management decision was due March 26, 2019.
GSA_MIGRATION
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GSA_MIGRATION
FAC accepted this audit on September 25, 2017 — management decision was due March 25, 2018.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴FAC accepted this audit on June 29, 2017 — management decision was due December 29, 2017.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴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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