EIN: 421000717
UEI: M22HJS16WCJ3
Data as of August 21, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on December 7, 2021. 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 June 7, 2022 (1537 days ago).
What is a management decision? →REPORTING Criteria - The Annual Federal Financial Report (FFR) is required to be prepared and submitted by the due date. Condition - The Annual Federal Financial Report (FFR) was not submitted timely. Cause - The CCBHC is a new grant program and the CFO missed filing by a reporting due date. Effect - FFR annual report was late. The program representative contacted the CFO to complete and submit the report. Recommendation - The Organization should review its due dates to ensure timely completion and submission of grant reports. Response and Corrective Action Plan - All time lines are now listed in the CFO'S calendar for reminders. The CFO also requested the Project Manager keep a time line and send out reminders as a backup. Conclusion - Response accepted.
Show full finding ▾Hide full finding ▴REPORTING Criteria - The Annual Federal Financial Report (FFR) is required to be prepared and submitted by the due date. Condition - The Annual Federal Financial Report (FFR) was not submitted timely. Cause - The CCBHC is a new grant program and the CFO missed filing by a reporting due date. Effect - FFR annual report was late. The program representative contacted the CFO to complete and submit the report. Recommendation - The Organization should review its due dates to ensure timely completion and submission of grant reports. Response and Corrective Action Plan - All time lines are now listed in the CFO'S calendar for reminders. The CFO also requested the Project Manager keep a time line and send out reminders as a backup. Conclusion - Response accepted.
II-A-21 Segregation of Duties -- All bank statements are reconciled by the CFO then given to the CEO for review. The Board of Directors review and approve the financial reports, which include a total of accounts payable and accounts receivable. Ledgers are kept for each grant project listing grant expenses and reimbursements. Grant reimbursement requests are signed by the CEO. Checks to pay bills are written by the accounts payable clerk and signed by the CEO and Board President stamp. Brenda Erickson, CFO, (712)546-4624 II-B-21 USAC Fund Revenue -- A review was done by the CIO who applied for the funds. The CIO established a meeting with Spectra Corp, which manages and tracks USAC funds. Spectra Corp stated that if a company cancels with an internet provider, then original funds are decreased or if a company increases the internet service, the original funds calculated are increased. A contract with Spectra Corp to submit USAC requests and monitor funds received was signed on November 9, 2021. Brenda Erickson, CFO, (712)546-4624 II-C-21 Single Audit: Reporting -- Corrective Action Plan -- All time lines are now listed in the CFO's calendar for reminders. The CFO also requested the Project Manager keep a time line and send out reminders as a backup. Brenda Erickson, CFO, (712)546-4624
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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