EIN: 363311936
UEI: GN9XE7NQ4FP7
Audited by: EIDE BAILLY LLP
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 September 28, 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 March 28, 2023 (1249 days ago).
What is a management decision? →The Medical Center?s final expenditure listing, identified as eligible and claimed under the PRF program, did not have documented approval by a separate individual outside of the preparer. Cause: The Medical Center had a review and approval of individual eligible costs; however, the Medical Center did not have an internal control process in place to ensure a secondary review and approval of eligible expenditures that were summarized from the underlying supporting spreadsheets to the final expenditure listing was formally documented. The summary spreadsheet was used to claim allowable costs under the federal program. Effect: Without a secondary review and approval, there is a possibility that ineligible expenditures may be claimed under the program and the report may not be accurately completed. Questioned Costs: None reported. Context: A nonstatistical sample of 65 items, which accounted for $17,167 of $3,001,882 direct program expenditures, were tested for activities allowed or unallowed and allowable costs/costs principles. Repeat Finding from Prior Year: No Recommendation: We recommend the Medical Center implement a control process which includes a secondary review and approval of the summarized final expenditure listing used to claim the allowable costs under the federal program. Views of Responsible Officials: Management agrees with the finding.
Show full finding ▾Hide full finding ▴2021-002 Department of Health and Human Services Federal Assistance Listing/CFDA #93.498 COVID-19 Provider Relief Fund and American Rescue Plan Rural Distribution Applicable Federal Award Number and Year ? Period 1 TIN #363311936 Activities Allowed or Unallowed and Allowable Costs/Cost Principles Significant Deficiency in Internal Control over Compliance Criteria: 2 CFR 200.303(a) establishes that the auditee must establish and maintain effective internal control over the federal award that provides assurance that the entity is managing the federal award in compliance with federal statutes, regulations, and conditions of the federal award. Condition: The Medical Center?s final expenditure listing, identified as eligible and claimed under the PRF program, did not have documented approval by a separate individual outside of the preparer. Cause: The Medical Center had a review and approval of individual eligible costs; however, the Medical Center did not have an internal control process in place to ensure a secondary review and approval of eligible expenditures that were summarized from the underlying supporting spreadsheets to the final expenditure listing was formally documented. The summary spreadsheet was used to claim allowable costs under the federal program. Effect: Without a secondary review and approval, there is a possibility that ineligible expenditures may be claimed under the program and the report may not be accurately completed. Questioned Costs: None reported. Context: A nonstatistical sample of 65 items, which accounted for $17,167 of $3,001,882 direct program expenditures, were tested for activities allowed or unallowed and allowable costs/costs principles. Repeat Finding from Prior Year: No Recommendation: We recommend the Medical Center implement a control process which includes a secondary review and approval of the summarized final expenditure listing used to claim the allowable costs under the federal program. Views of Responsible Officials: Management agrees with the finding.
Finding 2021-002 Federal Agency Name: Department of Health and Human Services Program Name: COVID-19 Provider Relief Fund and American Rescue Plan Rural Distribution Applicable Federal Award Number and Year- Period 1 TIN #363311936 Federal Financial Assistance Listing#: CFDA #93.498 Finding Summary: The Medical Center's final expenditure listing identified as eligible and claimed under the Provider Relief Fund program did not have documented approval by a separate individual outside of the preparer. Responsible Individuals: Jeff Lewis, Director of Finance Corrective Action Plan: When summarizing eligible costs for submission, a secondary review of the summary spreadsheet prepared from the underlying supporting spreadsheets will be documented. Anticipated Completion Date: October 1, 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.
Track your findings and corrective action plans across audit cycles.
Start tracking findings →Monitor subrecipient audit findings and filing records.
Start monitoring →© 2026 Single Audit Intelligence. All data is public domain.
