EIN: 410859738
UEI: F7D4NHLH27K6
Audited by: Sterle & Co, Ltd
Oversight agency: 93 [Department of Health and Human Services]
View federal awards & risk assessment →
Data as of August 30, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on June 11, 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 December 11, 2025 (262 days ago).
What is a management decision? →Lack of segregation of duties over financial processes. Criteria: For an effective control system, division of accounting duties should exeist to prevent errors or misappropriations from going undetected in the course of employees performing their assigned duties. Context: The lack of segregation of duties exists within the Center as a whole over its accounting and reporting functions. This is a common cirucumstance in nonprofit organizations of simliar size. Effect: Errors or misappropriations could occur and go undetected for a period of time. Questioned Costs: Not applicable Cause: Limited number of staff available to appropriately divide duties. Recommendation: The Center's governing board shoud be cognizant of the issue and provide appropriate oversight. Management should provide reasonable oversight to accounting functions including accounts payable disbursements, reconciliations, and reporting including jounal entry preparation. Views of Responsible Officials and Corrective Actions: The Center agrees with the recommendations.
Show full finding ▾Hide full finding ▴Lack of segregation of duties - Significant Deficiency Condition: Lack of segregation of duties over financial processes. Criteria: For an effective control system, division of accounting duties should exeist to prevent errors or misappropriations from going undetected in the course of employees performing their assigned duties. Context: The lack of segregation of duties exists within the Center as a whole over its accounting and reporting functions. This is a common cirucumstance in nonprofit organizations of simliar size. Effect: Errors or misappropriations could occur and go undetected for a period of time. Questioned Costs: Not applicable Cause: Limited number of staff available to appropriately divide duties. Recommendation: The Center's governing board shoud be cognizant of the issue and provide appropriate oversight. Management should provide reasonable oversight to accounting functions including accounts payable disbursements, reconciliations, and reporting including jounal entry preparation. Views of Responsible Officials and Corrective Actions: The Center agrees with the recommendations.
The Center agrees with the recommendations. The Center recognizes this deficiency due to the size of the financial department and limited resources to adequately divide duties or hire enough additional staff to completely segregate duties. The Center hired an account payable staff to the team in December 2021 to assist with work load and help create better division of duties. The Center also hired a part time employee from August 2023-2024 to assist wtih financial preparation. In may 2024 Northland hired an additional part-time employee to assist with billing data analysis. A new part-time accountant was hired in February 2025 to assist with accounting and financial functions. This is an ongoing process.
2023-001
FAC accepted this audit on September 25, 2024 — management decision was due March 25, 2025.
Lack of segregation of duties over financial processes. Criteria: For an effective control system, division of accounting duties should exist to prevent errors or misappropirations from going undetected in the course of employees performing their assigned duties. Context: The lack of segregation of duties exists within the Center as a whole over its accounting and reporting functions. This is a common circumstance in nornprofit organizations of a similar size. Effect: Errors or misappropriations could occur and go undetected for a period of time. Questioned Costs: Not applicable Cause: Limited number of staff available to appropriately divde duties. Recommendation: The Center's governing board should be cognizant of the issue and provide appropirate oversight. Management should provide reasonable oversight to accounting functions including accounts payble disbursements, reconciliations, and reporting including journal entry preparation. Views of Responsible Officials and Corrective Actions: The Center agress with the recommendations.
Show full finding ▾Hide full finding ▴Lack of segregation of duties - Significant deficency Condition: Lack of segregation of duties over financial processes. Criteria: For an effective control system, division of accounting duties should exist to prevent errors or misappropirations from going undetected in the course of employees performing their assigned duties. Context: The lack of segregation of duties exists within the Center as a whole over its accounting and reporting functions. This is a common circumstance in nornprofit organizations of a similar size. Effect: Errors or misappropriations could occur and go undetected for a period of time. Questioned Costs: Not applicable Cause: Limited number of staff available to appropriately divde duties. Recommendation: The Center's governing board should be cognizant of the issue and provide appropirate oversight. Management should provide reasonable oversight to accounting functions including accounts payble disbursements, reconciliations, and reporting including journal entry preparation. Views of Responsible Officials and Corrective Actions: The Center agress with the recommendations.
Lack of segregation of duties. Recommendation: The Center's governing board should be cognizant of the issue and provide appropriate oversight. Management should provide reasonable oversight to accounting functions including accounts payable disbursements, reconciliations, and reporting including journal entry preparation. Action taken: The Center agrees with recommendations. The Center recongizes this deficiency due to the size of the financial department and limted resources to adequately divide duties or hire enough additional staff to completely segregate duties. The Center hired an account payable staff to the team in December 2021 to assist with work load and help create better division of duties. The Center also hired a part-time employee in August 2023 to assist with financial preparation. In May 2024 Northland hired an additional part-time employee to assist with billing data analysis. This is an ongoing process.
2022-001
FAC accepted this audit on September 27, 2023 — management decision was due March 27, 2024.
Lack of segregation of duties over financial processes. Criteria: For an effective control system, division of accounting duties should exist to prevent errors or misappropriations from going undetected in the course of employees performing their assigned duties. Context: The lack of segregation of duties exists within the Center as a whole over its accounting and reporting functions. This is a common circumstance in nonprofit organizations of similar size. Effect: Errors or misappropriations could occur and go undetected for a period of time. Questioned Costs: Not applicable Cause: Limited number of staff available to appropriately divide duties. Recommendation: The Center's governing board should be cognizant of the issue and provide appropriate oversight. Management should provide reasonable oversight to accounting functions including accounts payable disbursements, reconciliations, and reporting including journal entry preparation. Views of Responsible Officials and Corrective Actions: The Center agrees with the recommendations.
Show full finding ▾Hide full finding ▴2022-001 Lack of segregation of duties - Significant Deficiency Condition: Lack of segregation of duties over financial processes. Criteria: For an effective control system, division of accounting duties should exist to prevent errors or misappropriations from going undetected in the course of employees performing their assigned duties. Context: The lack of segregation of duties exists within the Center as a whole over its accounting and reporting functions. This is a common circumstance in nonprofit organizations of similar size. Effect: Errors or misappropriations could occur and go undetected for a period of time. Questioned Costs: Not applicable Cause: Limited number of staff available to appropriately divide duties. Recommendation: The Center's governing board should be cognizant of the issue and provide appropriate oversight. Management should provide reasonable oversight to accounting functions including accounts payable disbursements, reconciliations, and reporting including journal entry preparation. Views of Responsible Officials and Corrective Actions: The Center agrees with the recommendations.
Significant Deficiency 2022-001 Lack of segregation of duties Recommendation: The Center's governing board should be cognizant of the issue and provide appropriate oversight. Management should provide reasonable oversight to accounting functions including accounts payable disbursements, reconciliations, and reporting including journal entry preparation. Action taken: The Center agrees with the recommendations. The Center recognizes this deficiency due to the size of the financial department and limited resources to adequately divide duties or hire enough additional staff to completely segregate duties. The Center hired an account payable staff to the team in December 2021 to assist with work load and help create better division of duties. The Center also hired a part-time employee in August 2023 to assist with financial preparation. This is an ongoing process.
2021-001
FAC accepted this audit on September 28, 2022 — management decision was due March 28, 2023.
Lack of segregation of duties over financial processes. Criteria: For an effective control system, division of accounting duties should exist to prevent errors or misappropriations from going undetected in the course of employees performing their assigned duties. Context The lack of segregation of duties exists within the Center as a whole over its accounting and reporting functions. This is a common circumstance in nonprofit organizations of similar size. Effect: Errors or misappropriations could occur and go undetected for a period of time. Questioned Costs: Not applicable Cause: Limited number of staff available to appropriately divide duties. Recommendation: The Center's governing board should be cognizant of the issue and provide appropriate oversight. Management should provide reasonable oversight to accounting functions including accounts payable disbursements, reconciliations, and reporting. Views of Responsible Officials and Corrective Actions: The Center agrees with the recommendations.
Show full finding ▾Hide full finding ▴2021-001 Lack of segregation of duties - Significant Deficiency Condition: Lack of segregation of duties over financial processes. Criteria: For an effective control system, division of accounting duties should exist to prevent errors or misappropriations from going undetected in the course of employees performing their assigned duties. Context The lack of segregation of duties exists within the Center as a whole over its accounting and reporting functions. This is a common circumstance in nonprofit organizations of similar size. Effect: Errors or misappropriations could occur and go undetected for a period of time. Questioned Costs: Not applicable Cause: Limited number of staff available to appropriately divide duties. Recommendation: The Center's governing board should be cognizant of the issue and provide appropriate oversight. Management should provide reasonable oversight to accounting functions including accounts payable disbursements, reconciliations, and reporting. Views of Responsible Officials and Corrective Actions: The Center agrees with the recommendations.
Recommendation: The Center's governing board should be cognizant of the issue and provide appropriate oversight. Management should provide reasonable oversight to accounting functions including accounts payable disbursements, reconciliations, and reporting. Action Taken: The Center agrees with the recommendations. The Center recognizes this deficiency due to the size of the financial department and limited resources to adequately divide duties or hire enough additional staff to completely segregate duties. The Center hired an account payable staff to the team in December 2021 to assist with work load and help create better division of duties. This is an ongoing process.
2020-001
Although the Center complied with procurement processes, the policies and procedures are not written as required by the Uniform Guidance. The Center's current procurement policy does not include the criteria with the federal standards. Criteria: Uniform Guidance requires written policies and procedures over procurement processes that include federal expenditures. Context: Written policies and procedures are in place but do not include all the required federal provisions. Effect: Noncompliance with requirement to have written policies and procedures that cover federal procurement processes. Questioned Costs: Not applicable. Cause: The Center is currently working on the written documents. Recommendation: The Center is in the process of reviewing all policies and procedures to develop a manual that includes required verbiage. Views of Responsible Officials and Corrective Actions: The Center concurs and will implement procedures necessary to monitor in the future.
Show full finding ▾Hide full finding ▴2021-004 Written Policies and Procedures - Procurement Condition: Although the Center complied with procurement processes, the policies and procedures are not written as required by the Uniform Guidance. The Center's current procurement policy does not include the criteria with the federal standards. Criteria: Uniform Guidance requires written policies and procedures over procurement processes that include federal expenditures. Context: Written policies and procedures are in place but do not include all the required federal provisions. Effect: Noncompliance with requirement to have written policies and procedures that cover federal procurement processes. Questioned Costs: Not applicable. Cause: The Center is currently working on the written documents. Recommendation: The Center is in the process of reviewing all policies and procedures to develop a manual that includes required verbiage. Views of Responsible Officials and Corrective Actions: The Center concurs and will implement procedures necessary to monitor in the future.
Recommendation: The Center is in the process of reviewing all policies and procedures to develop a manual that includes the required verbiage. Action Taken: The Center concurs and has implemented several policies that were being developed into a written document which was approved in 2021. However, upon further review of this policy, the Center did not include all details necessary. The Center has rewritten its policy to include all appropriate details to fully explain the policy and procedure. The new written document is planned to be approved by December 31, 2022.
2020-005
FAC accepted this audit on November 17, 2021 — management decision was due May 17, 2022.
Lack of segregation of duties over financial processes. Criteria: For an effective control system, division of accounting duties should exist to prevent errors or misappropriations from going undetected in the course of employees performing their assigned duties. Context: The lack of segregation of duties exists within the Center as a whole over its accounting and reporting functions. This is a common circumstance in nonprofit organizations of similar size. Effect: Errors or misappropriations could occur and go undetected for a period of time. Questioned Costs: Not applicable Cause: Limited number of staff available to appropriately divide duties. Recommendation: The Center's governing board should be cognizant of the issue and provide appropriate oversight. Management should provide reasonable oversight to accounting functions including accounts payable disbursements, reconciliations, and reporting. Views of Responsible Officials and Corrective Actions: The Center agrees with the recommendations.
Show full finding ▾Hide full finding ▴2020-001 Lack of segregation of duties - Significant Deficiency Condition: Lack of segregation of duties over financial processes. Criteria: For an effective control system, division of accounting duties should exist to prevent errors or misappropriations from going undetected in the course of employees performing their assigned duties. Context: The lack of segregation of duties exists within the Center as a whole over its accounting and reporting functions. This is a common circumstance in nonprofit organizations of similar size. Effect: Errors or misappropriations could occur and go undetected for a period of time. Questioned Costs: Not applicable Cause: Limited number of staff available to appropriately divide duties. Recommendation: The Center's governing board should be cognizant of the issue and provide appropriate oversight. Management should provide reasonable oversight to accounting functions including accounts payable disbursements, reconciliations, and reporting. Views of Responsible Officials and Corrective Actions: The Center agrees with the recommendations.
The Center agrees with the recommendations. The Center recognizes this deficiency due to the size of the financial department and limited resources to adequately divide duties or hire additional staff. The Center's management will continue to monitor as deemed appropriate. The Center's board will also continue to review financial information at each meeting. This is an ongoing process.
Although the Center complied with procurement processes, the policies and procedures are not written as required by the Uniform Guidance. Criteria: Uniform Guidance requires written policies and procedures over procurement processes that include federal expenditures. Context: Policies and procedures are in place but are not written. Effect: Noncompliance with requirement to have written policies and procedures that cover federal procurement processes. Questioned Costs: Not applicable. Cause: Due to the resources available, a written manual has not yet been developed. Recommendation: The Center is in the process of reviewing all policies and procedures to develop a manual that includes required verbiage. Views of Responsible Officials and Corrective Actions: The Center concurs and will implement procedures necessary to monitor in the future.
Show full finding ▾Hide full finding ▴2020-005 Written Policies and Procedures - Procurement Condition: Although the Center complied with procurement processes, the policies and procedures are not written as required by the Uniform Guidance. Criteria: Uniform Guidance requires written policies and procedures over procurement processes that include federal expenditures. Context: Policies and procedures are in place but are not written. Effect: Noncompliance with requirement to have written policies and procedures that cover federal procurement processes. Questioned Costs: Not applicable. Cause: Due to the resources available, a written manual has not yet been developed. Recommendation: The Center is in the process of reviewing all policies and procedures to develop a manual that includes required verbiage. Views of Responsible Officials and Corrective Actions: The Center concurs and will implement procedures necessary to monitor in the future.
The Center concurs and has implemented several policies that were being developed into a written document. This response was implemented as of the date of this letter with the written document planned to be approved by December 31, 2021.
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.
Browse other Single Audit organizations in Minnesota →
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.
