EIN: 410743546
UEI: CWM2AKDE3QK3
Audited by: CliftonLarsonAllen, 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 March 26, 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 September 26, 2026 (28 days from today).
What is a management decision? →FAC accepted this audit on February 20, 2025 — management decision was due August 20, 2025.
FAC accepted this audit on April 22, 2024 — management decision was due October 22, 2024.
FAC accepted this audit on June 29, 2023 — management decision was due December 29, 2023.
FAC accepted this audit on June 29, 2022 — management decision was due December 29, 2022.
In the Association?s Period 1 reporting in the PRF reporting portal, the Association reported lost revenue using Option ii, the difference between budgeted and actual patient care revenues. The amounts reported as budgeted revenues for each quarter of 2021 were from a budget covering only the period through September 30, 2020. The Association did not have a budget approved before March 27, 2020, that covered the entire period of availability. Therefore, the Association's calculation of lost revenue was inappropriately reported under Option ii and should have been reported under Option iii. Cause: In the preparation of the reports, the appropriate option for calculating lost revenue was not selected. Effect: The System?s reporting in the PRF reporting portal inaccurately described the method used to calculate lost revenue. Questioned costs: None Repeat Finding: No Recommendation: We recommend that internal controls be strengthened related to the reporting in the PRF portal. Views of responsible officials: The Association agrees with the above finding and its response is included in the corrective action plan.
Show full finding ▾Hide full finding ▴Finding 2021-002: Reporting Requirements Federal Program: U.S. Department of Health and Human Services, ALN 93.498 Criteria: 2 CFR Part 200.303(a) states that the auditee must establish and maintain effective internal control over the federal award that provides reasonable assurance that the auditee is managing the federal award in compliance with federal statutes, regulations, and terms and conditions of the federal award. Specific criteria are established by the U.S. Department of Health and Human Services (HHS) with respect to allowable cost and reporting requirements for this program, including: ? Entities may elect to calculate and report lost revenue using one of three options. For entities electing to report lost revenues using Option ii, the difference between budgeted and actual patient care revenues, budgets must be approved before March 27, 2020, and cover each quarter during the period of availability. Entities electing to calculate lost revenues using another reasonable method should report using Option iii. Condition: In the Association?s Period 1 reporting in the PRF reporting portal, the Association reported lost revenue using Option ii, the difference between budgeted and actual patient care revenues. The amounts reported as budgeted revenues for each quarter of 2021 were from a budget covering only the period through September 30, 2020. The Association did not have a budget approved before March 27, 2020, that covered the entire period of availability. Therefore, the Association's calculation of lost revenue was inappropriately reported under Option ii and should have been reported under Option iii. Cause: In the preparation of the reports, the appropriate option for calculating lost revenue was not selected. Effect: The System?s reporting in the PRF reporting portal inaccurately described the method used to calculate lost revenue. Questioned costs: None Repeat Finding: No Recommendation: We recommend that internal controls be strengthened related to the reporting in the PRF portal. Views of responsible officials: The Association agrees with the above finding and its response is included in the corrective action plan.
Identifying Number: 2021-002 Finding: The Association?s period 1 reporting in the PRF reporting portal, the Association reported lost revenue using Option ii, the difference between budgeted and actual patient care revenues The amounts reported as budgeted revenues for each quarter of 2021 were from a budget covering only the period through September 30, 2020. The Association did not have a budget approved before March 27, 2020, that covered the entire period of availability. Therefore, the Association?s calculation of lost revenue was inappropriately reported under Option ii and should have been reported under Option iii. Corrective Actions Taken or Planned: Effective immediately, Management will ensure that the information in the PRF reporting portal is correct for all future PRF portal reporting periods. Management will also document the narrative required to support the alternative method and retain in our files. It should be noted that the alternative method used to calculate lost revenue was reasonable and the finding did not result in any questioned costs and the Association is not required to return any funds. Brad Anderson, CFO, was responsible for the implementation of this corrective action plan. As of the June 29, 2022, the corrective actions have been fully implemented.
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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