EIN: 426006380
UEI: GSA_MIGRATION
Audited by: CLIFTONLARSONALLEN LLP
Oversight agency: 93 [Department of Health and Human Services]
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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 September 29, 2022. 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 29, 2023 (1253 days ago).
What is a management decision? →Noted that the Health Center's Period 1 PRF report completed and submitted to HRSA did not factor in cost reimbursement as another source of funding for eligible expenses, and included certain data entry errors in the lost revenue calculation. Questioned costs: None Context: Based on the estimated cost reimbursement for eligible expenses submitted to HRSA, the eligible expenses would be overstated by approximately $38,000. The errors in the lost revenue calculation, however, resulted in understated lost revenue reported to HRSA of approximately $79,000. The net result would have been understatement of eligible PRF uses reported to HRSA, and therefore more funds paid back to HRSA than would have been necessary if corrections were made. Cause: The Health Center has not previously received federal awards in an amount sufficient to require an audit under Uniform Guidance. With no review process over the portal submission for the new federal funds, incorrect reporting was overlooked. The complexity and changing guidance of the PRF program also contributed to errors. Effect: Misreporting shows costs being claimed as eligible expenses under PRF when they had already been reimbursed by other sources, and lost revenues being mis-reported caused the Health Center to understate eligible uses for PRF, resulting in a larger payback to HRSA than necessary. Repeat finding: No Recommendation: We recommend management implement a formal review and approval process for all activity reported to HRSA related to PRF, and to consider all sources of other reimbursement on expenses, Medicare cost reimbursement in particular. Views of responsible officials: There is no disagreement with the audit finding.
Show full finding ▾Hide full finding ▴2021-003 Federal agency: U.S. Department of Health and Human Services Federal program title: Provider Relief Fund Assistance Listing Number: 93.498 Award Period: Reporting Period 1 for funds received prior to June 30, 2020, used through June 30, 2021 Type of Finding: ? Significant Deficiency in Internal Control over Compliance and Other Matters Criteria or specific requirement: Report submitted to HRSA should be completed in line with published PRF guidelines including terms and conditions, reporting requirements, and frequently asked questions. Condition: Noted that the Health Center's Period 1 PRF report completed and submitted to HRSA did not factor in cost reimbursement as another source of funding for eligible expenses, and included certain data entry errors in the lost revenue calculation. Questioned costs: None Context: Based on the estimated cost reimbursement for eligible expenses submitted to HRSA, the eligible expenses would be overstated by approximately $38,000. The errors in the lost revenue calculation, however, resulted in understated lost revenue reported to HRSA of approximately $79,000. The net result would have been understatement of eligible PRF uses reported to HRSA, and therefore more funds paid back to HRSA than would have been necessary if corrections were made. Cause: The Health Center has not previously received federal awards in an amount sufficient to require an audit under Uniform Guidance. With no review process over the portal submission for the new federal funds, incorrect reporting was overlooked. The complexity and changing guidance of the PRF program also contributed to errors. Effect: Misreporting shows costs being claimed as eligible expenses under PRF when they had already been reimbursed by other sources, and lost revenues being mis-reported caused the Health Center to understate eligible uses for PRF, resulting in a larger payback to HRSA than necessary. Repeat finding: No Recommendation: We recommend management implement a formal review and approval process for all activity reported to HRSA related to PRF, and to consider all sources of other reimbursement on expenses, Medicare cost reimbursement in particular. Views of responsible officials: There is no disagreement with the audit finding.
U.S. Department of Health and Human Services 2021-003 Provider Relief Fund ? Assistance Listing No. 93.498 Recommendation: We recommend management implement a formal review and approval process for all activity reported to HRSA related to PRF, and to consider all sources of other reimbursement on expenses, Medicare cost reimbursement in particular. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: Management will implement auditors? recommendation related to formal review, approval process, and consider other sources of reimbursement including Medicare cost reimbursement moving forward. Name(s) of the contact person(s) responsible for corrective action: Gina Goddard, CFO Planned completion date for corrective action plan: December 31, 2022
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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