EIN: 431631676
UEI: NN9LP4KN4268
Audit also covers 3 related EINs: 430962685, 431030992, 431473547 · unlinked EINs have no separate FAC filing
Audited by: CLIFTONLARSONALLEN
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 February 21, 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 August 21, 2023 (1106 days ago).
What is a management decision? →FAC accepted this audit on September 29, 2022 — management decision was due March 29, 2023.
During our testing, we identified the District did not have internal controls in place to ensure reporting was completed in accordance with HHS guidelines. Questioned costs: None Context: During our testing, it was identified that the District? calculation of lost revenues was not measured consistently between 2019 actual and 2020 actual amounts. Cause: Management identified that error was made in the calculation of lost revenues by erroneously including and excluding amounts that should not have been in the calculation causing the amounts to be inaccurate. Effect: The calculation of lost revenues was not measured consistently as the revenue included in the Period 1 reporting was not consistent with the internal reports. The effect of this was to overstate the amount of lost revenues calculated given the error. Repeat Finding: N/A Recommendation: We recommend the District design controls to ensure that reporting is completed in accordance with latest HHS guidelines. Views of responsible officials: There is no disagreement with the audit finding. Management noted that the individual who prepared the reports is no longer with the organization and has identified that the supported lost revenue is sufficient for the funding received. Management will review the future reporting to ensure reporting is consistent with internal reports.
Show full finding ▾Hide full finding ▴2021 ? 001 Federal agency: U.S. Department of Health and Human Services Other Programs Federal program title: COVID 19 Provider Relief Funding Assistance Listing Number: 93.498 Pass-Through Agency: N/A Pass-Through Number(s): N/A Award Period: Period 1 Type of Finding: Significant Deficiency in Internal Control in and over Compliance Compliance Requirement: Reporting 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 expenses or lost revenues that are attributable to coronavirus. Condition: During our testing, we identified the District did not have internal controls in place to ensure reporting was completed in accordance with HHS guidelines. Questioned costs: None Context: During our testing, it was identified that the District? calculation of lost revenues was not measured consistently between 2019 actual and 2020 actual amounts. Cause: Management identified that error was made in the calculation of lost revenues by erroneously including and excluding amounts that should not have been in the calculation causing the amounts to be inaccurate. Effect: The calculation of lost revenues was not measured consistently as the revenue included in the Period 1 reporting was not consistent with the internal reports. The effect of this was to overstate the amount of lost revenues calculated given the error. Repeat Finding: N/A Recommendation: We recommend the District design controls to ensure that reporting is completed in accordance with latest HHS guidelines. Views of responsible officials: There is no disagreement with the audit finding. Management noted that the individual who prepared the reports is no longer with the organization and has identified that the supported lost revenue is sufficient for the funding received. Management will review the future reporting to ensure reporting is consistent with internal reports.
U.S. Department of Health and Human Services Good Shepherd Nursing Home District (?the District?) respectfully submits the following corrective action plan for the year ended June 30, 2021. Audit period: July 1, 2020 ? June 30, 2021 The findings from the schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS?FEDERAL AWARD PROGRAMS AUDITS DEPARTMENT OF HEALTH AND HUMAN SERVICES 2021 ? 001 COVID-19 Provider Relief Funding Recommendation: We recommend the District design controls to ensure that reporting is completed in accordance with latest HHS guidelines. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The District will ensure that controls are put into place to ensure lost revenue reporting is completed in accordance with HHS guidelines. Name of the contact person responsible for corrective action: Lance Smith, Executive Director. Planned completion date for corrective action plan: October 1, 2022 If the Department of Health and Human Services has questions regarding this plan, please call Lance Smith at (573) 480-1468.
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