EIN: 421435199
UEI: TCJNFRS9J765
237085316, 237098688, 362739299, 363321751, 363351952, 363678909, 370661223, 390806367, 391412318, 420504780, 420680337, 420680354, 420680410, 420680452, 420698265, 420733463, 420933383, 420937390, 420942273, 421009175, 421019872, 421045257, 421059182, 421134273, 421189791, 421201138, 421201924, 421222381, 421222877, 421233759, 421276632, 421294091, 421307495, 421351526, 421373123, 421388518, 421406348, 421411630, 421412497, 421454737, 421466284, 421467682, 421477471, 421487967, 421487968, 421525031, 810994377, 815034179 · unlinked EINs have no separate FAC filing
Audited by: KPMG LLP
Cognizant agency: 97 [Department of Homeland Security]
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Data as of September 2, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on August 15, 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 February 15, 2026 (203 days ago).
What is a management decision? →FAC accepted this audit on September 27, 2024 — management decision was due March 27, 2025.
Controls related to ensuring the required indirect costs, cash draw requests, and reporting are appropriately reviewed and submitted timely were not operating effectively.
Show full finding ▾Hide full finding ▴Controls related to ensuring the required indirect costs, cash draw requests, and reporting are appropriately reviewed and submitted timely were not operating effectively.
Personnel Responsible for Corrective Action: Tony Bennett, Director of Centralized Accounting Operations; Ryan Willhite, Director Internal Audit Anticipated Completion Date: December 31, 2024 Corrective Action Plan: Responsible Directors along with Jessica Shafer, Accounting Manager, will implement additional controls around verification that the review and approval of allowed expenses, cash drawn downs and required reporting is being documented.
2022-001
FAC accepted this audit on September 29, 2023 — management decision was due March 29, 2024.
See Schedule of Findings and Questioned Costs for chart/table.
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Personnel Responsible for Corrective Action: Director of Centralized Accounting Operations, Director Internal AuditAnticipated Completion Date:12/31/23Corrective Action Plan:UPH will review and update finance policies applicable to Grants and GrantAccounting to include expectations for tracking, timely reporting, documentationof review and approval of grant reporting
See Schedule of Findings and Questioned Costs for chart/table.
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Personnel Responsible for Corrective Action: Regional Grant ManagersAnticipated Completion Date:12/31/23Corrective Action Plan:UPH will implement consistent reconciliation practices for comparing grant disbursements to grant expenses recorded on the SEFA.
FAC accepted this audit on September 29, 2022 — management decision was due March 29, 2023.
FAC accepted this audit on March 29, 2022 — management decision was due September 29, 2022.
Finding 2020-001: Material Weakness ? Preparation of the Schedule of Expenditures of Federal Awards See Schedule of Findings and Questioned Costs for chart/table. Criteria: CFR 200.510 (b) notes the auditee must prepare a schedule of expenditures of Federal awards (SEFA) for the period covered by the auditee?s financial statements which must include the total Federal awards expended as determined in accordance with CFR 200.502. Condition Found: During our test work, KPMG identified federal expenditures which were not included, inappropriately included or in incorrectly categorized within the SEFA. In addition, KPMG identified expenditures which were double counted as the sub-recipient entity was another UnityPoint Health System entity. This has been corrected in the final SEFA. Cause: There is a lack of oversight and review of SEFA preparation. Effect: It took management several attempts to ensure the SEFA was accurate and complete. Questioned Costs: None Recommendation: Management should provide sufficient training and staffing to ensure adequate oversight of the preparation of the SEFA.
Show full finding ▾Hide full finding ▴Finding 2020-001: Material Weakness ? Preparation of the Schedule of Expenditures of Federal Awards See Schedule of Findings and Questioned Costs for chart/table. Criteria: CFR 200.510 (b) notes the auditee must prepare a schedule of expenditures of Federal awards (SEFA) for the period covered by the auditee?s financial statements which must include the total Federal awards expended as determined in accordance with CFR 200.502. Condition Found: During our test work, KPMG identified federal expenditures which were not included, inappropriately included or in incorrectly categorized within the SEFA. In addition, KPMG identified expenditures which were double counted as the sub-recipient entity was another UnityPoint Health System entity. This has been corrected in the final SEFA. Cause: There is a lack of oversight and review of SEFA preparation. Effect: It took management several attempts to ensure the SEFA was accurate and complete. Questioned Costs: None Recommendation: Management should provide sufficient training and staffing to ensure adequate oversight of the preparation of the SEFA.
Reference Number Corrective Action Plan 2020-001 Personnel Responsible for Corrective Action: Jessica Shafer, Regional Grant Managers Anticipated Completion Date:09/30/22 Corrective Action Plan: UPH will evaluate the SEFA preparation process, controls, and staffing at the affiliate and corporate level to ensure the accuracy of the reporting balances are consistent with uniform guidance policies and procedures. Identified issues will be resolved.
Finding 2020-002: Material Weakness ? Review of Activities Allowed / Allowable Costs See Schedule of Findings and Questioned Costs for chart/table. Criteria: The requirements for activities allowed or unallowed are contained in program legislation, federal awarding agency regulations, and the terms and conditions of the award. Condition Found: During our test work, KPMG tested direct and payroll costs for 136 items. Of those, management was not able to provide evidence of review and approval of the cost for 56 selections to ensure they were allowable. The sample was not intended to be, and was not, a statistically valid sample. Cause: Management did not have the controls in place to ensure the review and approval of costs were documented and maintained. Effect: Expenditures recorded to the grant may have been higher than the amount of allowable costs. Questioned Costs: ? Known questioned costs $207,253 ? Likely questioned costs $669,855 Recommendation: Management should have a consistent policy from site to site to require review, approval, and maintain documentation evidencing the review and approval of expenditures to ensure they are allowable under the respective grant.
Show full finding ▾Hide full finding ▴Finding 2020-002: Material Weakness ? Review of Activities Allowed / Allowable Costs See Schedule of Findings and Questioned Costs for chart/table. Criteria: The requirements for activities allowed or unallowed are contained in program legislation, federal awarding agency regulations, and the terms and conditions of the award. Condition Found: During our test work, KPMG tested direct and payroll costs for 136 items. Of those, management was not able to provide evidence of review and approval of the cost for 56 selections to ensure they were allowable. The sample was not intended to be, and was not, a statistically valid sample. Cause: Management did not have the controls in place to ensure the review and approval of costs were documented and maintained. Effect: Expenditures recorded to the grant may have been higher than the amount of allowable costs. Questioned Costs: ? Known questioned costs $207,253 ? Likely questioned costs $669,855 Recommendation: Management should have a consistent policy from site to site to require review, approval, and maintain documentation evidencing the review and approval of expenditures to ensure they are allowable under the respective grant.
Reference Number Corrective Action Plan 2020-002 Personnel Responsible for Corrective Action: Jessica Shafer, Regional Grant Managers Anticipated Completion Date: 09/30/22 Corrective Action Plan: UPH is going to investigate and evaluate the audit results to find the root cause. After the conclusion of such, consistent policies and controls will put in place to ensure uniform guidance compliance moving forward. Consistent documentation across the organization will be the goal moving forward
Finding 2020-003: Significant Deficiency ? Timely Submission of Required Reporting See Schedule of Findings and Questioned Costs for chart/table. Criteria: The requirements for reporting are contained in program legislation, federal awarding agency regulations, and the terms and conditions of the award. Condition Found: During our test work, KPMG tested a selection of 48 required reports. Of those, 12 were not submitted within the required timelines of the respective grant. The sample was not intended to be, and was not, a statistically valid sample. Cause: Controls related to ensuring timely submission of grants were not operating effectively. Effect: Reporting submission was not timely. Questioned Costs: None Recommendation: Management should have a consistent policy from site to site to require review, approve, and submit grants in accordance with required timelines of the respective grant agreements.
Show full finding ▾Hide full finding ▴Finding 2020-003: Significant Deficiency ? Timely Submission of Required Reporting See Schedule of Findings and Questioned Costs for chart/table. Criteria: The requirements for reporting are contained in program legislation, federal awarding agency regulations, and the terms and conditions of the award. Condition Found: During our test work, KPMG tested a selection of 48 required reports. Of those, 12 were not submitted within the required timelines of the respective grant. The sample was not intended to be, and was not, a statistically valid sample. Cause: Controls related to ensuring timely submission of grants were not operating effectively. Effect: Reporting submission was not timely. Questioned Costs: None Recommendation: Management should have a consistent policy from site to site to require review, approve, and submit grants in accordance with required timelines of the respective grant agreements.
Reference Number Corrective Action Plan 2020-003 Personnel Responsible for Corrective Action: Jessica Shafer, Regional Grant Managers Anticipated Completion Date: 09/30/22 Corrective Action Plan: Management will review the current policies around grant reporting at each of the affiliates. Based on internal review, best practice standards related documentation and timely processing will be implemented. Consistent policies moving forward will ensure uniform guidance compliance.
FAC accepted this audit on September 29, 2020 — management decision was due March 29, 2021.
FAC accepted this audit on September 29, 2019 — management decision was due March 29, 2020.
FAC accepted this audit on September 30, 2018 — management decision was due March 30, 2019.
FAC accepted this audit on April 30, 2017 — management decision was due October 30, 2017.
GSA_MIGRATION
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GSA_MIGRATION
GSA_MIGRATION
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GSA_MIGRATION
GSA_MIGRATION
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GSA_MIGRATION
2015-001
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