EIN: 421068850
UEI: XAQWKC96HJM9
Audit also covers 4 related EINs: 201203479, 208068602, 421508960, 752771278 · 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 September 27, 2023. 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 March 27, 2024 (886 days ago).
What is a management decision? →The Organization?s internal controls over compliance related to reporting were not effective. Questioned costs: $49,894 Context: During the audit, it was determined that the Organization provided support for recorded expenses did not reconcile to the amount reported. Cause: Management Oversight Effect: The Organization?s internal controls around compliance were not effective. Repeat Finding: 2021-001 Recommendation: We recommend that management review all expenditures for direct support. Views of responsible officials: There is no disagreement with the audit finding.
Show full finding ▾Hide full finding ▴2022-001 Federal agency: U.S Department of Health and Human Services Federal program title: Provider Relief Fund Assistance Living Number: 93.498 Type of Finding: ? Material Weakness in Internal Control over Compliance Criteria or specific requirement: The Provider Relief Funds were provided under the Coronavirus Aid, Relief, and Economic Security Act (Pub. L. No. 116-136, 134 Stat. 563) and are to be used to prevent, prepare for, and respond to coronavirus and that the funds shall reimburse the recipient only for health care related expenses or lost revenues that are attributable to coronavirus. Condition: The Organization?s internal controls over compliance related to reporting were not effective. Questioned costs: $49,894 Context: During the audit, it was determined that the Organization provided support for recorded expenses did not reconcile to the amount reported. Cause: Management Oversight Effect: The Organization?s internal controls around compliance were not effective. Repeat Finding: 2021-001 Recommendation: We recommend that management review all expenditures for direct support. Views of responsible officials: There is no disagreement with the audit finding.
2022-001 Provider Relief Funds ? Assistance Listing No. 93.498 Recommendation: We recommend that management review all expenditures for direct support. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management will review and update their policies and procedures to ensure the accuracy of reporting. Name of the contact person responsible for corrective action: Nick Harshfield, CFO Planned completion date for corrective action plan: December 2023
2021-001
The Organization?s internal controls over compliance related to documentation of support were not effective. Questioned costs: $34 Context: During the audit, 1 of the 60 cash disbursements selected did not have direct support for the cost recorded on the Period 3 reporting. Cause: Management Oversight Effect: The Organization?s internal controls around compliance were not effective. Repeat Finding: 2021-002 Recommendation: We recommend that management review all expenditures for direct support. Views of responsible officials: There is no disagreement with the audit finding.
Show full finding ▾Hide full finding ▴2022-002 Federal agency: U.S Department of Health and Human Services Federal program title: Provider Relief Fund Assistance Living Number: 93.498 Type of Finding: ? Material Weakness in Internal Control over Compliance Criteria or specific requirement: The Provider Relief Funds were provided under the Coronavirus Aid, Relief, and Economic Security Act (Pub. L. No. 116-136, 134 Stat. 563) and are to be used to prevent, prepare for, and respond to coronavirus and that the funds shall reimburse the recipient only for health care related expenses or lost revenues that are attributable to coronavirus. Condition: The Organization?s internal controls over compliance related to documentation of support were not effective. Questioned costs: $34 Context: During the audit, 1 of the 60 cash disbursements selected did not have direct support for the cost recorded on the Period 3 reporting. Cause: Management Oversight Effect: The Organization?s internal controls around compliance were not effective. Repeat Finding: 2021-002 Recommendation: We recommend that management review all expenditures for direct support. Views of responsible officials: There is no disagreement with the audit finding.
2022-002 Provider Relief Funds ? Assistance Listing No. 93.498 Recommendation: We recommend that management review all expenditures for direct support. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management will review the policies around reporting to ensure the amounts reported are supported with directly identified expenses. Name of the contact person responsible for corrective action: Nick Harshfield, CFO Planned completion date for corrective action plan: December 2023 DocuSign Envelope ID: 6E78E0EA-0BF9-4E13-9C19-A77345D98A84
2021-002
The Organization?s internal controls over compliance related to allowable costs were not effective. Questioned costs: $2,240 Context: During the audit, 1 of the 60 cash disbursements selected for reporting period 3 was not an allowable costs for targeted disbursements related to infection control. Cause: Management Oversight Effect: The Organization?s internal controls around compliance were not effective. Repeat Finding: N/A Recommendation: We recommend that management review all expenditures to ensure they are allowable costs. Views of responsible officials: There is no disagreement with the audit finding.
Show full finding ▾Hide full finding ▴2022-003 Federal agency: U.S Department of Health and Human Services Federal program title: Provider Relief Fund Assistance Living Number: 93.498 Type of Finding: ? Significant Deficiency in Internal Control over Compliance and Compliance Criteria or specific requirement: The Provider Relief Funds were provided under the Coronavirus Aid, Relief, and Economic Security Act (Pub. L. No. 116-136, 134 Stat. 563) and are to be used to prevent, prepare for, and respond to coronavirus and that the funds shall reimburse the recipient only for health care related expenses or lost revenues that are attributable to coronavirus. Condition: The Organization?s internal controls over compliance related to allowable costs were not effective. Questioned costs: $2,240 Context: During the audit, 1 of the 60 cash disbursements selected for reporting period 3 was not an allowable costs for targeted disbursements related to infection control. Cause: Management Oversight Effect: The Organization?s internal controls around compliance were not effective. Repeat Finding: N/A Recommendation: We recommend that management review all expenditures to ensure they are allowable costs. Views of responsible officials: There is no disagreement with the audit finding.
2022-003 Provider Relief Funds ? Assistance Listing No. 93.498 Recommendation: We recommend that management review all expenditures to ensure they are allowable costs under the compliance requirements. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management will review the policies around reporting to ensure the amounts reported are all allowable costs. Name of the contact person responsible for corrective action: Nick Harshfield, CFO Planned completion date for corrective action plan: December 2023
FAC accepted this audit on September 29, 2022 — management decision was due March 29, 2023.
The Organization?s internal controls over compliance related to reporting were not effective. Questioned costs: $8,577 Context: During the audit, it was determined that the Organization provided support for recorded expenses did not reconcile to the amount reported. However, it was noted that the Organization had sufficient lost revenues that covered the portion of the expenditure that was unallowed. Cause: Management Oversight Effect: The Organization?s internal controls around compliance were not effective. Repeat Finding: N/A Recommendation: We recommend that management review all expenditures for direct support. However, it was noted that the Organization has enough lost revenues to cover the disbursements noted above and retain the grant funding. Views of responsible officials: There is no disagreement with the audit finding.
Show full finding ▾Hide full finding ▴2021-001 Federal agency: U.S Department of Health and Human Services Federal program title: Provider Relief Fund Assistance Living Number: 93.498 Type of Finding: ? Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: The Provider Relief Funds were provided under the Coronavirus Aid, Relief, and Economic Security Act (Pub. L. No. 116-136, 134 Stat. 563) and are to be used to prevent, prepare for, and respond to coronavirus and that the funds shall reimburse the recipient only for health care related expenses or lost revenues that are attributable to coronavirus. Condition: The Organization?s internal controls over compliance related to reporting were not effective. Questioned costs: $8,577 Context: During the audit, it was determined that the Organization provided support for recorded expenses did not reconcile to the amount reported. However, it was noted that the Organization had sufficient lost revenues that covered the portion of the expenditure that was unallowed. Cause: Management Oversight Effect: The Organization?s internal controls around compliance were not effective. Repeat Finding: N/A Recommendation: We recommend that management review all expenditures for direct support. However, it was noted that the Organization has enough lost revenues to cover the disbursements noted above and retain the grant funding. Views of responsible officials: There is no disagreement with the audit finding.
2021-001 Provider Relief Funds ? Assistance Listing No. 93.498 Recommendation: We recommend that management review all expenditures for direct support. However, it was noted that the Organization has enough lost revenues to cover the disbursements noted above and retain the grant funding. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management will review and update their policies and procedures to ensure the accuracy of reporting. Name of the contact person responsible for corrective action: Nick Harshfield, CFO Planned completion date for corrective action plan: December 2022
The Organization?s internal controls over compliance related to documentation of support were not effective. Questioned costs: $9,401 Context: During the audit, 7 of the 46 payroll disbursements selected did not have direct support for the cost recorded on the Period 1 reporting. However, it was noted that the Organization had sufficient lost revenues that covered the portion of the expenditure that was unallowed. Cause: Management Oversight Effect: The Organization?s internal controls around compliance were not effective. Repeat Finding: N/A Recommendation: We recommend that management review all expenditures for direct support. However, it was noted that the Organization has enough lost revenues to cover the disbursements noted above and retain the grant funding. Views of responsible officials: There is no disagreement with the audit finding.
Show full finding ▾Hide full finding ▴2021-002 Federal agency: U.S Department of Health and Human Services Federal program title: Provider Relief Fund Assistance Living Number: 93.498 Type of Finding: ? Material Weakness in Internal Control over Compliance Criteria or specific requirement: The Provider Relief Funds were provided under the Coronavirus Aid, Relief, and Economic Security Act (Pub. L. No. 116-136, 134 Stat. 563) and are to be used to prevent, prepare for, and respond to coronavirus and that the funds shall reimburse the recipient only for health care related expenses or lost revenues that are attributable to coronavirus. Condition: The Organization?s internal controls over compliance related to documentation of support were not effective. Questioned costs: $9,401 Context: During the audit, 7 of the 46 payroll disbursements selected did not have direct support for the cost recorded on the Period 1 reporting. However, it was noted that the Organization had sufficient lost revenues that covered the portion of the expenditure that was unallowed. Cause: Management Oversight Effect: The Organization?s internal controls around compliance were not effective. Repeat Finding: N/A Recommendation: We recommend that management review all expenditures for direct support. However, it was noted that the Organization has enough lost revenues to cover the disbursements noted above and retain the grant funding. Views of responsible officials: There is no disagreement with the audit finding.
2021-002 Provider Relief Funds ? Assistance Listing No. 93.498 Recommendation: We recommend that management review all expenditures for direct support. However, it was noted that the Organization has enough lost revenues to cover the disbursements noted above and retain the grant funding. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management will review the policies around reporting to ensure the amounts reported are supported with directly identified expenses Name of the contact person responsible for corrective action: Nick Harshfield, CFO Planned completion date for corrective action plan: December 2022
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