EIN: 346401025
UEI: H5KBJSPY5RA3
Audited by: Keith Faber, Auditor of State
Oversight agency: 93 [Department of Health and Human Services]
View federal awards & risk assessment →
Data as of September 2, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on September 25, 2025. 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 March 25, 2026 (163 days ago).
What is a management decision? →FAC accepted this audit on September 26, 2024 — management decision was due March 26, 2025.
Significant Deficiency Sound internal control procedures include policies and procedures designed to provide reasonable assurance that the County is managing federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal award. Due to deficiencies in internal controls over federal expenditures, the County, specifically Riverview Nursing Home (the Nursing Home), did not have policies and procedures in place to identify specific expenditures charged to the Coronavirus State and Local Fiscal Recovery Funds (AL #21.027) program. Although the County and Nursing Home subsequently identified expenditures that complied with allowable activities and allowable costs/cost principles requirements, the failure to have the proper controls in place to ensure expenditures were made in accordance with program requirements could result in Treasury taking action against the County, including having to payback unidentifiable expenditures. The County and Nursing Home should implement and have controls in place to help ensure program expenditures are properly identified and monitored for compliance.
Show full finding ▾Hide full finding ▴Significant Deficiency Sound internal control procedures include policies and procedures designed to provide reasonable assurance that the County is managing federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal award. Due to deficiencies in internal controls over federal expenditures, the County, specifically Riverview Nursing Home (the Nursing Home), did not have policies and procedures in place to identify specific expenditures charged to the Coronavirus State and Local Fiscal Recovery Funds (AL #21.027) program. Although the County and Nursing Home subsequently identified expenditures that complied with allowable activities and allowable costs/cost principles requirements, the failure to have the proper controls in place to ensure expenditures were made in accordance with program requirements could result in Treasury taking action against the County, including having to payback unidentifiable expenditures. The County and Nursing Home should implement and have controls in place to help ensure program expenditures are properly identified and monitored for compliance.
Finding Number: 2023-004 Planned Corrective Action: No further funds will be released from the Coronavirus State and Local Fiscal Recovery Funds without written verification that funds are allocated for and spent in accordance with allowable expenditures. Anticipated Completion Date: December 31, 2024 Responsible Contact Person: Jennifer Widmer, County Auditor
FAC accepted this audit on September 27, 2023 — management decision was due March 27, 2024.
FAC accepted this audit on January 11, 2024 — management decision was due July 11, 2024.
FAC accepted this audit on September 28, 2022 — management decision was due March 28, 2023.
FAC accepted this audit on November 17, 2021 — management decision was due May 17, 2022.
FAC accepted this audit on November 22, 2020 — management decision was due May 22, 2021.
FAC accepted this audit on September 24, 2019 — management decision was due March 24, 2020.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴FAC accepted this audit on September 25, 2018 — management decision was due March 25, 2019.
FAC accepted this audit on September 25, 2017 — management decision was due March 25, 2018.
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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