EIN: 456004395
UEI: C73YN4R7D9L3
Audited by: North Dakota Office of the State Auditor
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 11, 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 11, 2025 (453 days ago).
What is a management decision? →FAC accepted this audit on July 12, 2022 — management decision was due January 12, 2023.
2021-002 CORONAVIRUS RELIEF FUND ? LACK OF CONTROLS SURROUNDING PAYROLL ? ALN 21.019 - MATERIAL WEAKNESS Condition Lake Region District Health Unit does not have adequate controls surrounding payroll approval for the Coronavirus Relief Fund. The Health Unit does have an overall approval of payroll prior to the requests for reimbursement, however, it was noted no timesheets were approved when employees allocated time to the Coronavirus Relief Fund. Effect Payroll allocated to the Coronavirus Relief Fund may not be accurate which could result in unallowable costs submitted for reimbursement. Cause Lake Region District Health Unit does not have a formal approval process of time allocated to multiple federal programs. Criteria According to the ?Standards for Internal Control in the Federal Government?, ?management may design a variety of transaction control activities for operational processes, which may include verifications, reconciliations, authorizations and approvals, physical control activities, and supervisory control activities.? (Green Book, GAO-14-704G para 10.10.) Repeat Finding No. Recommendation We recommend Lake Region District Health Unit implement adequate controls surrounding timesheet approval for the Coronavirus Relief Fund to ensure an accurate allocation of payroll to be reimbursed by multiple federal programs. Lake Region District Health Unit?s Response See corrective action plan on page 44.
Show full finding ▾Hide full finding ▴2021-002 CORONAVIRUS RELIEF FUND ? LACK OF CONTROLS SURROUNDING PAYROLL ? ALN 21.019 - MATERIAL WEAKNESS Condition Lake Region District Health Unit does not have adequate controls surrounding payroll approval for the Coronavirus Relief Fund. The Health Unit does have an overall approval of payroll prior to the requests for reimbursement, however, it was noted no timesheets were approved when employees allocated time to the Coronavirus Relief Fund. Effect Payroll allocated to the Coronavirus Relief Fund may not be accurate which could result in unallowable costs submitted for reimbursement. Cause Lake Region District Health Unit does not have a formal approval process of time allocated to multiple federal programs. Criteria According to the ?Standards for Internal Control in the Federal Government?, ?management may design a variety of transaction control activities for operational processes, which may include verifications, reconciliations, authorizations and approvals, physical control activities, and supervisory control activities.? (Green Book, GAO-14-704G para 10.10.) Repeat Finding No. Recommendation We recommend Lake Region District Health Unit implement adequate controls surrounding timesheet approval for the Coronavirus Relief Fund to ensure an accurate allocation of payroll to be reimbursed by multiple federal programs. Lake Region District Health Unit?s Response See corrective action plan on page 44.
2021-002 CORONAVIRUS RELIEF FUND ? LACK OF CONTROLS SURROUNDING PAYROLL ? ALN 21.019 - MATERIAL WEAKNESS Condition: Lake Region District Health Unit does not have adequate controls surrounding payroll approval for the Coronavirus Relief Fund. The Health Unit does have an overall approval of payroll prior to the requests for reimbursement, however, it was noted no timesheets were approved when employees allocated time to the Coronavirus Relief Fund. Corrective Action Plan: Agree, that timesheets were not signed but time worked on coronavirus was monitored by the administrator and the Director of nurses. LRDHU will begin having the Administrator and the Director of Nursing sign employee?s time cards. Anticipated Completion Date: May 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.
Browse other Single Audit organizations in North Dakota →
Track your findings and corrective action plans across audit cycles.
Start tracking findings →Add it to a monitored group and get alerted when a new audit, finding, repeat finding, or management-decision deadline shows up — instead of checking back.
Checking several at once? Portfolio view →
© 2026 Single Audit Intelligence. All data is public domain.
