EIN: 450318954
UEI: GHMCVA4K96F4
Audited by: BRADY MARTZ & ASSOCIATES PC
Oversight agency: 93 [Department of Health and Human Services]
View federal awards & risk assessment →
Data as of September 2, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on December 4, 2024. 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 4, 2025 (457 days ago).
What is a management decision? →Criteria The Health District should charge costs to the grant which are allowable. Also, documentation should be kept that supports that employees are being paid the correct amounts based on approved rates to ensure only approved amounts are charged to the grant. Condition Incomplete financial records were kept by the Health District. Cause The Health District did not have support showing approved pay rates for employees. Effect Grant awards potentially overcharged. Recommendation We recommend the Health District creates documentation showing employee pay rates and the approval of those rates. Views of Responsible Officials and Planned Corrective Actions See corrective action plan. Indication of Repeat Finding This is a new finding in the current year
Show full finding ▾Hide full finding ▴Criteria The Health District should charge costs to the grant which are allowable. Also, documentation should be kept that supports that employees are being paid the correct amounts based on approved rates to ensure only approved amounts are charged to the grant. Condition Incomplete financial records were kept by the Health District. Cause The Health District did not have support showing approved pay rates for employees. Effect Grant awards potentially overcharged. Recommendation We recommend the Health District creates documentation showing employee pay rates and the approval of those rates. Views of Responsible Officials and Planned Corrective Actions See corrective action plan. Indication of Repeat Finding This is a new finding in the current year
The Health District will create a document showing employee pay rates and their changes during the fiscal year, while documenting approval of said rates.
Criteria The Health District should charge costs to the grant which are allowable. Also, documentation should be kept that supports that only approved amounts are charged to the grant. Condition Of the ten nonpayroll transactions tested, we noted one instance where the disbursement was not approved. Cause The Health District did not properly execute its policies and procedures for review of nonpayroll disbursements. Effect Grant awards potentially overcharged. Recommendation We recommend the Health District follow and properly executive its procedures it has in place relating to nonpayroll expenditures. Views of Responsible Officials and Planned Corrective Actions See corrective action plan. Indication of Repeat Finding This is a new finding in the current year.
Show full finding ▾Hide full finding ▴Criteria The Health District should charge costs to the grant which are allowable. Also, documentation should be kept that supports that only approved amounts are charged to the grant. Condition Of the ten nonpayroll transactions tested, we noted one instance where the disbursement was not approved. Cause The Health District did not properly execute its policies and procedures for review of nonpayroll disbursements. Effect Grant awards potentially overcharged. Recommendation We recommend the Health District follow and properly executive its procedures it has in place relating to nonpayroll expenditures. Views of Responsible Officials and Planned Corrective Actions See corrective action plan. Indication of Repeat Finding This is a new finding in the current year.
The Health District will follow and properly execute its procedures in place relating to nonpayroll expenditures.
Criteria The Health District should charge costs to the grant which are allowable. Also, documentation should be kept that supports that employees are being paid the correct amounts based on approved rates to ensure only approved amounts are charged to the grant. Condition Of the 30 payroll transactions tested, we noted three instances where vacation, sick, and holiday pay were not equitably allocated among grants. Cause The Health District did not properly execute its policies and procedures for review of payroll disbursements. Effect Grant awards potentially overcharged. Questioned Costs $1,646 Recommendation We recommend the Health District follow and properly executive its procedures it has in place relating to nonpayroll expenditures. Views of Responsible Officials and Planned Corrective Actions See corrective action plan. Indication of Repeat Finding This is a new finding in the current year.
Show full finding ▾Hide full finding ▴Criteria The Health District should charge costs to the grant which are allowable. Also, documentation should be kept that supports that employees are being paid the correct amounts based on approved rates to ensure only approved amounts are charged to the grant. Condition Of the 30 payroll transactions tested, we noted three instances where vacation, sick, and holiday pay were not equitably allocated among grants. Cause The Health District did not properly execute its policies and procedures for review of payroll disbursements. Effect Grant awards potentially overcharged. Questioned Costs $1,646 Recommendation We recommend the Health District follow and properly executive its procedures it has in place relating to nonpayroll expenditures. Views of Responsible Officials and Planned Corrective Actions See corrective action plan. Indication of Repeat Finding This is a new finding in the current year.
The Health District will follow and properly execute its procedures in place relating to nonpayroll expenditures.
FAC accepted this audit on November 27, 2023 — management decision was due May 27, 2024.
FAC accepted this audit on December 19, 2022 — management decision was due June 19, 2023.
FAC accepted this audit on November 14, 2021 — management decision was due May 14, 2022.
FAC accepted this audit on November 15, 2020 — management decision was due May 15, 2021.
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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