EIN: 476000611
UEI: HPF2SFNRMMN3
Audited by: Eide Bailly LLP
Oversight agency: 10 [Department of Agriculture]
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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 January 29, 2026. 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 July 29, 2026 (40 days ago).
What is a management decision? →FAC accepted this audit on January 22, 2025 — management decision was due July 22, 2025.
FAC accepted this audit on February 27, 2024 — management decision was due August 27, 2024.
FAC accepted this audit on April 24, 2023 — management decision was due October 24, 2023.
FAC accepted this audit on April 30, 2022 — management decision was due October 30, 2022.
During the process of identifying expenses and capital costs that were incurred to prevent, prepare for or respond to the coronavirus pandemic, management included a capital item which was substantially completed and purchased prior to January 1, 2020. Cause: Due to the amount of detailed information that was required to be compiled by management in order to enter data into the PRF reporting portal, management inadvertently included in eligible expenses one capital item for which costs were substantially incurred prior to January 1, 2020. Effect: Management included amounts in the PRF reporting portal which were not eligible based on the terms and conditions of the PRF distributions and subsequent HRSA guidance. Questioned Costs: Total questioned costs related to CFDA #93.498 amounted to $34,641 and were calculated based off invoices for capital assets acquired prior to January 1, 2020, but which were claimed as eligible expenses in the PRF reporting portal. Context: The PRF and HRSA guidance states that costs incurred prior to January 1, 2020 are not eligible costs for the PRF distributions. Only one of the sampled items included in the PRF reporting portal was incurred outside the noted period. Recommendation: We recommend that management continue to monitor and enhance its internal controls over federal award compliance to ensure that only eligible costs are included in amounts expended. Views of Responsible Officials and Planned Corrective Action: Management agrees with the noted finding. However, the Health Center also incurred and reported sufficient lost revenue in the PRF reporting portal that if the noted capital item were not to be reported, the Health Center would have satisfactorily incurred eligible expenses and lost revenue in excess of the PRF funds received, including interest earned on such funds. Management will continue to refine processes to more diligently review capital items to ensure only those costs incurred during the eligibility period are included in future reporting.
Show full finding ▾Hide full finding ▴Federal Program: CFDA #93.498 US Department of Health and Human Services Provider Relief Fund Criteria: The terms and conditions of the CARES Act Provider Relief Fund (PRF) distributions state that funds are to only be used to prevent, prepare for and respond to coronavirus, and that funds may only be used for healthcare related expenses or lost revenue that is attributable to the coronavirus. Subsequent guidance issued by the Health Resources and Services Administration (HRSA) states that recipients may use payments for eligible expenses incurred prior to the receipt of PRF distributions dating back to January 1, 2020, so long as they are to prevent, prepare for, and respond to coronavirus. Condition: During the process of identifying expenses and capital costs that were incurred to prevent, prepare for or respond to the coronavirus pandemic, management included a capital item which was substantially completed and purchased prior to January 1, 2020. Cause: Due to the amount of detailed information that was required to be compiled by management in order to enter data into the PRF reporting portal, management inadvertently included in eligible expenses one capital item for which costs were substantially incurred prior to January 1, 2020. Effect: Management included amounts in the PRF reporting portal which were not eligible based on the terms and conditions of the PRF distributions and subsequent HRSA guidance. Questioned Costs: Total questioned costs related to CFDA #93.498 amounted to $34,641 and were calculated based off invoices for capital assets acquired prior to January 1, 2020, but which were claimed as eligible expenses in the PRF reporting portal. Context: The PRF and HRSA guidance states that costs incurred prior to January 1, 2020 are not eligible costs for the PRF distributions. Only one of the sampled items included in the PRF reporting portal was incurred outside the noted period. Recommendation: We recommend that management continue to monitor and enhance its internal controls over federal award compliance to ensure that only eligible costs are included in amounts expended. Views of Responsible Officials and Planned Corrective Action: Management agrees with the noted finding. However, the Health Center also incurred and reported sufficient lost revenue in the PRF reporting portal that if the noted capital item were not to be reported, the Health Center would have satisfactorily incurred eligible expenses and lost revenue in excess of the PRF funds received, including interest earned on such funds. Management will continue to refine processes to more diligently review capital items to ensure only those costs incurred during the eligibility period are included in future reporting.
Views of Responsible Officials and Planned Corrective Action: Management agrees with the noted finding. However, the Health Center also incurred and reported sufficient lost revenue in the PRF reporting portal that if the noted capital item were not to be reported, the Health Center would have satisfactorily incurred eligible expenses and lost revenue in excess of the PRF funds received, including interest earned on such funds. Management will continue to refine processes to more diligently review capital items to ensure only those costs incurred during the eligibility period are included in future reporting.
FAC accepted this audit on January 11, 2021 — management decision was due July 11, 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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