EIN: 420680407
UEI: WJH3JNMLJCV1
Audit also covers 2 related EINs: 421081055, 421307141 · unlinked EINs have no separate FAC filing
Audited by: CliftonLarsonAllen LLP
Oversight agency: 93 [Department of Health and Human Services]
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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 July 25, 2024. 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 January 25, 2025 (581 days ago).
What is a management decision? →During the performance of our audit engagement procedures, we identified some reported costs that were duplicated. Criteria: Provider Relief Funds are to be used to prevent, prepare for, and respond to coronavirus and the funds shall reimburse the recipient only for health care related expenses or lost revenues that are attributable to coronavirus. Cause: Lack of controls led to oversight in preparation of the costs attributable to coronavirus, which led to certain costs being duplicated in the reporting. Effect: The Organization's internal controls over compliance related to payroll were not effective and as a result caused an error in reporting. Questioned Costs: $2,450,733 Recommendation: We recommended the Organization put in place controls over compliance that mitigate the risk of errors in reporting. It was noted that the total unused lost revenues far exceeded the amounts used in the reporting period. Additional unused lost revenue would have been used had the expenses been reported appropriately. Management Response: Management will review calculations and support for all payroll expenditures to ensure accuracy in future reporting. Management also notes that they had sufficient unused lost revenues to cover the duplicated expenses that were reported incorrectly.
Show full finding ▾Hide full finding ▴FINDING: 2023-003 ALLOWABLE COSTS Condition: During the performance of our audit engagement procedures, we identified some reported costs that were duplicated. Criteria: Provider Relief Funds are to be used to prevent, prepare for, and respond to coronavirus and the funds shall reimburse the recipient only for health care related expenses or lost revenues that are attributable to coronavirus. Cause: Lack of controls led to oversight in preparation of the costs attributable to coronavirus, which led to certain costs being duplicated in the reporting. Effect: The Organization's internal controls over compliance related to payroll were not effective and as a result caused an error in reporting. Questioned Costs: $2,450,733 Recommendation: We recommended the Organization put in place controls over compliance that mitigate the risk of errors in reporting. It was noted that the total unused lost revenues far exceeded the amounts used in the reporting period. Additional unused lost revenue would have been used had the expenses been reported appropriately. Management Response: Management will review calculations and support for all payroll expenditures to ensure accuracy in future reporting. Management also notes that they had sufficient unused lost revenues to cover the duplicated expenses that were reported incorrectly.
U.S. Department of Health and Human Services Great River Health System, Inc. and Subsidiaries respectfully submits the following corrective action plan for the year ended June 30, 2023. Audit period: July 1, 2022 – June 30, 2023 The finding from the schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the number assigned in the schedule. FINDING—FEDERAL AWARD PROGRAMS AUDITS MATERIAL WEAKNESS U.S. DEPARTMENT OF HEALTH AND HUMAN SERVICES 2023-003 Provider Relief Fund – Assistance Listing No. 93.498 Recommendation: We recommend the Organization put in place controls over compliance that mitigate the risk of errors in reporting. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: We added an additional management review for future submissions prior to filing and submission. Name(s) of the contact person(s) responsible for corrective action: Jeremy Alexander, CFO Planned completion date for corrective action plan: 7/01/2024 If the Department of Health and Human Services has questions regarding this plan, please call Jeremy Alexander at 319-768-3280.
FAC accepted this audit on March 30, 2023 — management decision was due September 30, 2023.
FAC accepted this audit on August 28, 2022 — management decision was due February 28, 2023.
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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