EIN: 382367558
UEI: UGNXVD9RYQM5
Audited by: Cole Newton & Duran
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 April 21, 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 October 21, 2026 (46 days from today).
What is a management decision? →Finding Type - Material Weakness Criteria - The Organization should have controls in place to ensure all year-end balances are reviewed and related adjusting journal entries have been recorded in the accounting system accordingly. Condition - Several accounts were not carefully reviewed such that multiple audit journal entries were required to be made to correct accidental miscoding of dates for transactions, not stopping recurring journal entries on a timely basis, and not adjusting year-end accrual balances. Context - There was no formal process in place for reviewing the balance sheets of the individual divisions either individual or on a consolidated basis. Cause - The Organization did not record adjustments needed to reflect the correct ending balances for several accounts. Effect - As of September 30, 2025, total assets were overstated, total liabilities were understated, total support and revenue were overstated, and total expenses were overstated. Recommendation - We recommend that management implement procedures to review the preliminary year-end financial statements in depth on both a division basis and consolidated basis. Corrective Action Plan - Management agrees with this finding. Management did not, as required, conduct a comprehensive review of the internal financial statements on both a monthly basis and at year-end on a combined basis resulting in inaccurate statements requiring auditor corrections. In the future, management will appropriately review the balance sheet and income statements monthly and on a combined basis at the end of the fiscal year to insure accurate account postings resulting is accurate financial report balances.
Show full finding ▾Hide full finding ▴Finding Type - Material Weakness Criteria - The Organization should have controls in place to ensure all year-end balances are reviewed and related adjusting journal entries have been recorded in the accounting system accordingly. Condition - Several accounts were not carefully reviewed such that multiple audit journal entries were required to be made to correct accidental miscoding of dates for transactions, not stopping recurring journal entries on a timely basis, and not adjusting year-end accrual balances. Context - There was no formal process in place for reviewing the balance sheets of the individual divisions either individual or on a consolidated basis. Cause - The Organization did not record adjustments needed to reflect the correct ending balances for several accounts. Effect - As of September 30, 2025, total assets were overstated, total liabilities were understated, total support and revenue were overstated, and total expenses were overstated. Recommendation - We recommend that management implement procedures to review the preliminary year-end financial statements in depth on both a division basis and consolidated basis. Corrective Action Plan - Management agrees with this finding. Management did not, as required, conduct a comprehensive review of the internal financial statements on both a monthly basis and at year-end on a combined basis resulting in inaccurate statements requiring auditor corrections. In the future, management will appropriately review the balance sheet and income statements monthly and on a combined basis at the end of the fiscal year to insure accurate account postings resulting is accurate financial report balances.
Condition: Several accounts were not properly reviewed such that multiple audit journal entries were required to be made to correct accidental miscoding of dates for transactions, not stopping recurring journal entries on a timely basis, and not adjusting year-end accrual balances. Planned Corrective Action: Management agrees with this finding. Management did not, as required, conduct a comprehensive review of the internal financial statements on both a monthly basis and at year-end on a combined basis resulting in inaccurate statements requiring auditor corrections. In the future, management will appropriately review the balance sheet and income statements monthly and on a combined basis at the end of the fiscal year to insure accurate account postings resulting is accurate financial report balances. Contact person responsible for corrective action: Robert Miljan, Jr., Executive Director Anticipated Completion Date: March 31, 2026
FAC accepted this audit on December 20, 2024 — management decision was due June 20, 2025.
FAC accepted this audit on March 7, 2024 — management decision was due September 7, 2024.
FAC accepted this audit on May 30, 2023 — management decision was due November 30, 2023.
FAC accepted this audit on April 10, 2022 — management decision was due October 10, 2022.
FAC accepted this audit on April 22, 2021 — management decision was due October 22, 2021.
A material entry was necessary to adjust the schedule of federal expenditures. Questioned Costs: None Cause and Effect: Adjustment was processed to make the schedule of federal expenditures accurate. Recommendation: Establish a process ensuring that grant activity is tracked by contract number and that revenues and expenses are reconcilable at year end and throughout the year. Views of Responsible Officials: Management agrees with the finding Corrective Action Plan: See attached corrective action plan.
Show full finding ▾Hide full finding ▴Finding 2020-001 - Material Weakness and Material Noncompliance ? Reporting Program Information: CFDA # 93.817, Hospital Preparedness Program (HPP) Ebola, Michigan Department of Health and Human Services Criteria: Amounts reported to the accounting records should support the audited schedule of federal awards, those reports should be accurate and complete. Condition: A material entry was necessary to adjust the schedule of federal expenditures. Questioned Costs: None Cause and Effect: Adjustment was processed to make the schedule of federal expenditures accurate. Recommendation: Establish a process ensuring that grant activity is tracked by contract number and that revenues and expenses are reconcilable at year end and throughout the year. Views of Responsible Officials: Management agrees with the finding Corrective Action Plan: See attached corrective action plan.
Audit Report ? Report on Internal Control Over Financial Reporting and on Compliance and Other Matters Based on an Audit of Financial Statements Performed in Accordance with Government Auditing Standards Report on Compliance for Each Major Federal Program; Report on Internal Control Over Compliance; and Report on Schedule of Expenditures of Federal Awards Required by the Uniform Guidance Finding 2020-001 - Material Weakness and Material Noncompliance - Reporting Name of Contact Person - Robert Miljan, Executive Director Each year a "clean audit" with no findings is the expected outcome. In addition, auditor recommendations are requested and welcomed to improve the financial services provided to support our regional programs and stakeholders. This year?s audit identified areas needing immediate corrective action. With the findings of the auditors and guidance from the HPP Finalist Analyst corrective actions were (are being) implemented. HEMS management has reviewed and is in agreement with the auditor findings. Corrective Action Plan ? Currently there are four funding streams for each Healthcare Coalition (HPP, COVID 1, COVID 2 and SPRN). Activity for each as well as general operations are tracked in a separate workbook and by line items in Sage. Detailed attention will be paid to ensure proper posting to the proper account to avoid the need for auditor adjustments. An additional layer of review will be designed and implemented, so that all journal entries and reconciliations agree to supporting schedules and are formally approved by someone independent of processing. Anticipated Completion Date ? To be completed by fiscal year end September 30, 2021
A material amount of funds were drawn down in advance of expenditure and held for longer than three days. This approach was a directive from their prior pass through entity representative. Questioned Costs: None Cause and Effect: Funds were required to be sent back to the federal agency as the advance refunding was outside of compliance. Recommendation: Funds are not to be drawn down in advance and the grant is to be properly treated as a reimbursement grant. All expenditures being requested for reimbursement of the monthly financial status report should be supported and incurred in the period for which they are requested. Views of Responsible Officials: Management agrees with the finding Corrective Action Plan: See attached corrective action plan.
Show full finding ▾Hide full finding ▴Finding 2020-002 - Material Weakness and Material Noncompliance ? Cash Management Program Information: CFDA # 93.817, Hospital Preparedness Program (HPP) Ebola, Michigan Department of Health and Human Services Criteria: Awardee may draw down funds in advance not to exceed three days of the incursion of an expenditure. Condition: A material amount of funds were drawn down in advance of expenditure and held for longer than three days. This approach was a directive from their prior pass through entity representative. Questioned Costs: None Cause and Effect: Funds were required to be sent back to the federal agency as the advance refunding was outside of compliance. Recommendation: Funds are not to be drawn down in advance and the grant is to be properly treated as a reimbursement grant. All expenditures being requested for reimbursement of the monthly financial status report should be supported and incurred in the period for which they are requested. Views of Responsible Officials: Management agrees with the finding Corrective Action Plan: See attached corrective action plan.
Audit Report ? Report on Compliance for Each Major Federal Program; Report on Internal Control Over Compliance; and Report on Schedule of Expenditures of Federal Awards Required by the Uniform Guidance Finding 2020-002 ? Material Weakness and Material Noncompliance ? Cash Management Name of Contact Person - Robert Miljan, Executive Director Each year a "clean audit" with no findings is the expected outcome. In addition, auditor recommendations are requested and welcomed to improve the financial services provided to support our regional programs and stakeholders. This year?s audit identified areas needing immediate corrective action. With the findings of the auditors and guidance from the HPP Finalist Analyst corrective actions were (are being) implemented. HEMS management has reviewed and is in agreement with the auditor findings. Corrective Action Plan ? Changes are in place to comply with the reimbursement of expenditures. HEMS Board of Trustees approved in October 2020 the advance of funds to the Coalitions, as needed, to cover HPP approved payments and then to post to the FSR for reimbursement. Orders will need to be placed, items/services received, and payment made by end of fiscal year. Anticipated Completion Date ? To be completed by fiscal year end September 30, 2021
FAC accepted this audit on February 13, 2020 — management decision was due August 13, 2020.
FAC accepted this audit on June 3, 2019 — management decision was due December 3, 2019.
FAC accepted this audit on February 15, 2017 — management decision was due August 15, 2017.
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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