EIN: 381507046
UEI: P89DFEXBCXU5
Audited by: Eide Bailly LLP
Oversight agency: 10 [Department of Agriculture]
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Data as of August 28, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on September 19, 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 19, 2026 (164 days ago).
What is a management decision? →FAC accepted this audit on July 11, 2024 — management decision was due January 11, 2025.
FAC accepted this audit on November 13, 2023 — management decision was due May 13, 2024.
FAC accepted this audit on December 28, 2022 — management decision was due June 28, 2023.
The Organization's internal controls over compliance related to disbursements were not effective. During the audit, it was determined that for 1 of 40 payroll expenditures tested, a portion was not an allowable COVID expense under the Department of Health and Human Services guidelines for the use of Provider Relief Funds. It was also determined that a portion of the non-payroll expenditures was not an allowable COVID expense under the Department of Health and Human Services guidelines for the use of Provider Relief Funds. The total amount of nonallowable costs was $12,751. Criteria: The Provider Relief Funds were provided under the Coronavirus Aid, Relief, and Economic Security Act (Pub. L. No. 116-136, 134 Stat. 563) and are to be used to prevent, prepare for, and respond to coronavirus and that the funds shall reimburse the recipient only for health care related expenses or lost revenues that are attributable to coronavirus. Cause: Management oversight. Effect: The Organization is not in compliance with federal regulations and guidelines surrounding the use of the Provider Relief Funds. Recommendation: We recommend that management review all payroll and non-payroll expenditures for allowability under the criteria provided by the Department of Health and Human Services. However, it was noted that the Organization has enough excess COVID expenses to cover the non-allowable disbursements noted above and retain the grant funding. View of Responsible Officials: Management will review all payroll and non-payroll expenditures to determine allowability under the specific grant's rules and regulations.
Show full finding ▾Hide full finding ▴Finding 2022-003. Program Name: Provider Relief Fund. Federal Assistance Listing Number: 93.498. Federal Agency: U.S. Department of Health and Human Services. Type of Finding: Significant Deficiency, Noncompliance. Compliance Requirement: Allowable Costs, Cost Principles. Condition: The Organization's internal controls over compliance related to disbursements were not effective. During the audit, it was determined that for 1 of 40 payroll expenditures tested, a portion was not an allowable COVID expense under the Department of Health and Human Services guidelines for the use of Provider Relief Funds. It was also determined that a portion of the non-payroll expenditures was not an allowable COVID expense under the Department of Health and Human Services guidelines for the use of Provider Relief Funds. The total amount of nonallowable costs was $12,751. Criteria: The Provider Relief Funds were provided under the Coronavirus Aid, Relief, and Economic Security Act (Pub. L. No. 116-136, 134 Stat. 563) and are to be used to prevent, prepare for, and respond to coronavirus and that the funds shall reimburse the recipient only for health care related expenses or lost revenues that are attributable to coronavirus. Cause: Management oversight. Effect: The Organization is not in compliance with federal regulations and guidelines surrounding the use of the Provider Relief Funds. Recommendation: We recommend that management review all payroll and non-payroll expenditures for allowability under the criteria provided by the Department of Health and Human Services. However, it was noted that the Organization has enough excess COVID expenses to cover the non-allowable disbursements noted above and retain the grant funding. View of Responsible Officials: Management will review all payroll and non-payroll expenditures to determine allowability under the specific grant's rules and regulations.
Finding 2022-03. Response: Management will create policy regarding payroll and non-payroll expenditures and include a review of all expenditures to determine allowability under the specific grant rules and regulations. The finding noted non-allowable costs of $12,751, however, it was noted that Munising Memorial Hospital has enough excess COVID expenses to cover the non-allowable costs noted above and retain the grant funding. Responsible party: Kevin Carlson, CFO. Estimated completion: March 31, 2022.
FAC accepted this audit on October 24, 2016 — management decision was due April 24, 2017.
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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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