EIN: 480576044
UEI: HVXDWDYJT696
Data as of August 26, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 30, 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 September 30, 2023 (1062 days ago).
What is a management decision? →The Single Audit package for the Organization?s year ended June 30, 2021 should have been submitted to the Federal Audit Clearinghouse by September 30, 2022, factoring in the 6-month COVID-19 related extensions, approved in OMB memo M-21-20 dated March 19, 2021. The Organization?s audit was completed in May 2022, however the Single Audit package was not fully submitted and received by the FAC until March 2023. Cause: Management?s review of the FAC submission process was not effective in ensuring timely reporting. Effect or potential effect: Potential suspension of funding provided by federal agencies. Questioned costs: None Context: The June 30, 2021 Single Audit package. Identification as a repeat finding, if applicable: This is not a repeat finding. Recommendation: We recommend the Organization file the reporting package timely to Federal Audit Clearinghouse. Views of responsible officials: Management agrees with this finding.
Show full finding ▾Hide full finding ▴Finding 2022-002 All CFDA (ALN) numbers and Federal Agencies (and pass-through entities) included on the accompanying schedule of expenditures of federal awards for the year ended June 30, 2022 Finding: The Single Audit package for the year ended June 30, 2021 was not submitted to the Federal Audit Clearinghouse (FAC) within the required time period. Criteria: Uniform Guidance 2 CFR 200.512(a) requires that an organization?s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after receipt of the auditor?s report or nine months after the end of the audit period. Condition: The Single Audit package for the Organization?s year ended June 30, 2021 should have been submitted to the Federal Audit Clearinghouse by September 30, 2022, factoring in the 6-month COVID-19 related extensions, approved in OMB memo M-21-20 dated March 19, 2021. The Organization?s audit was completed in May 2022, however the Single Audit package was not fully submitted and received by the FAC until March 2023. Cause: Management?s review of the FAC submission process was not effective in ensuring timely reporting. Effect or potential effect: Potential suspension of funding provided by federal agencies. Questioned costs: None Context: The June 30, 2021 Single Audit package. Identification as a repeat finding, if applicable: This is not a repeat finding. Recommendation: We recommend the Organization file the reporting package timely to Federal Audit Clearinghouse. Views of responsible officials: Management agrees with this finding.
Finding 2022-002; Finding: The single audit package for the year ended June 30, 2021 was not submitted to the Federal Audit Clearinghouse (FAC) within the required time period.; Corrective Actions Taken or Planned: In hindsight, following the completion of the FY21 audit, our auditor advised there appeared to be an issued with the Federal Clearinghouse (FAC) system upload. The auditor could see Wyandot's audit report in the completed section of the FAC website and the archive version however when they viewed the area of the website to find audit information and search for submitted DCFs/audits for Wyandot, the list retrieved didn't show an audit for 6/30/21. Going forward, the Chief Financial Officer, Deb Maiwald, will partner with the audit firm to monitor and confirm that the entire series of confirmation emails are received from the FAC. The anticipated completion date is 3/31/23.
FAC accepted this audit on March 7, 2023 — management decision was due September 7, 2023.
Finding: Reporting Federal Assistance Number: 93.498 COVID-19 Provider Relief Fund Department of Health and Human Services Criteria or Specific Requirement ? The Coronavirus Aid, Relief, and Economic Supplemental Appropriations Act (CRRSA Act) appropriated funds to reimburse eligible health care providers for health care-related expenses or lost revenues attributable to coronavirus. These funds were be distributed by Health Resources and Services Administration (HRSA) through the Provider Relief Fund (PRF) program. Recipients who received one or more PRF payments exceeding $10,000 in the aggregate during a Payment Received Period are required to report in each applicable Reporting Time Period. Payments received during April 10, 2020 to June 30, 2020 were required to be reported in between July 1, 2021 to September 30, 2021 (reporting period one). Condition ? During the testing of required reporting, it was determined that the lost revenues reported within the PRF Reporting Portal were inaccurate. Inaccuracies were caused by formula errors within the management prepared lost revenues calculation spreadsheet and due to the use of incomplete and/or inaccurate information. Ultimately, the Organization over-stated lost revenues by approximately $608,002. Questioned Costs: $608,002 Effect ? The Organization?s calculation of lost revenues under the PRF program did not comply fully with the guidance issued by HHS. Cause ? The guidance provided by HHS to providers across the country as to how to report their COVID-19-related expenses and lost revenues is, at times, difficult to comprehend and apply. The Organization incorrectly applied guidance. Recommendation ? The Organization should continue to improve its understanding of the guidance related to this type of reporting and work with their external advisors to identify areas for improvement prior to submission to the Provider Relief Fund Reporting portal. View of Responsible Official and Planned Corrective Actions ? The Organization agrees with the finding. See separate auditee document for planned corrective action.
Show full finding ▾Hide full finding ▴Finding: Reporting Federal Assistance Number: 93.498 COVID-19 Provider Relief Fund Department of Health and Human Services Criteria or Specific Requirement ? The Coronavirus Aid, Relief, and Economic Supplemental Appropriations Act (CRRSA Act) appropriated funds to reimburse eligible health care providers for health care-related expenses or lost revenues attributable to coronavirus. These funds were be distributed by Health Resources and Services Administration (HRSA) through the Provider Relief Fund (PRF) program. Recipients who received one or more PRF payments exceeding $10,000 in the aggregate during a Payment Received Period are required to report in each applicable Reporting Time Period. Payments received during April 10, 2020 to June 30, 2020 were required to be reported in between July 1, 2021 to September 30, 2021 (reporting period one). Condition ? During the testing of required reporting, it was determined that the lost revenues reported within the PRF Reporting Portal were inaccurate. Inaccuracies were caused by formula errors within the management prepared lost revenues calculation spreadsheet and due to the use of incomplete and/or inaccurate information. Ultimately, the Organization over-stated lost revenues by approximately $608,002. Questioned Costs: $608,002 Effect ? The Organization?s calculation of lost revenues under the PRF program did not comply fully with the guidance issued by HHS. Cause ? The guidance provided by HHS to providers across the country as to how to report their COVID-19-related expenses and lost revenues is, at times, difficult to comprehend and apply. The Organization incorrectly applied guidance. Recommendation ? The Organization should continue to improve its understanding of the guidance related to this type of reporting and work with their external advisors to identify areas for improvement prior to submission to the Provider Relief Fund Reporting portal. View of Responsible Official and Planned Corrective Actions ? The Organization agrees with the finding. See separate auditee document for planned corrective action.
Personnel Responsible for Corrective Action: Fiscal Services Dept. Anticipated Completion Date: 7/1/22 Corrective Action Plan: In May 2022, during the finalization of Wyandot?s FY21 annual audit process, it was discovered that the fiscal year-end trial balance was impacted by year-end closing journal entries entered in October 2021, after the September 30, 2021 PRF Reporting deadline had passed. As a result, the PRF Reported numbers were no longer consistent with the general ledger due to the timing of those journal entries. The supporting spreadsheet had a formula error that impacted the revenue totals. No recoupment was necessary despite the overstatement in the loss revenue calculation. The Fiscal Services Dept. will create and validate a calculation spreadsheet template with cross check verification and separate the responsibilities of drafter and reviewer/approver.
Finding: Reporting Federal Assistance Number: 93.498 COVID-19 Provider Relief Fund Department of Health and Human Services Criteria or Specific Requirement ? The Coronavirus Aid, Relief, and Economic Supplemental Appropriations Act (CRRSA Act) appropriated funds to reimburse eligible health care providers for health care-related expenses or lost revenues attributable to coronavirus. These funds were to be distributed by the Health Resources and Services Administration (HRSA) through the Provider Relief Fund (PRF) program. Recipients who received one or more PRF payments exceeding $10,000 in the aggregate during a Payment Received Period are required to report in each applicable Reporting Time Period. Payments received during April 10, 2020 to June 30, 2020 were required to be reported in between July 1, 2021 to September 30, 2021 (reporting period one). Condition ? During the testing of required reporting, it was determined that the a portion of the budget utilized to calculate lost revenues was not approved prior to March 2021, as required by the Department of Health and Human Services (HHS). Questioned Costs: None Effect ? The Organization?s calculation of lost revenues under the PRF program did not comply fully with the guidance issued by HHS. Cause ? The guidance provided by HHS to providers across the country as to how to report their COVID-19-related expenses and lost revenues is, at times, difficult to comprehend and apply. The Organization incorrectly applied guidance. Recommendation ? The Organization should continue to improve its understanding of the guidance related to this type of reporting and work with their external advisors to identify areas for improvement prior to submission to the Provider Relief Fund Reporting portal. View of Responsible Official and Planned Corrective Actions ? The Organization agrees with the finding. See separate auditee document for planned corrective action.
Show full finding ▾Hide full finding ▴Finding: Reporting Federal Assistance Number: 93.498 COVID-19 Provider Relief Fund Department of Health and Human Services Criteria or Specific Requirement ? The Coronavirus Aid, Relief, and Economic Supplemental Appropriations Act (CRRSA Act) appropriated funds to reimburse eligible health care providers for health care-related expenses or lost revenues attributable to coronavirus. These funds were to be distributed by the Health Resources and Services Administration (HRSA) through the Provider Relief Fund (PRF) program. Recipients who received one or more PRF payments exceeding $10,000 in the aggregate during a Payment Received Period are required to report in each applicable Reporting Time Period. Payments received during April 10, 2020 to June 30, 2020 were required to be reported in between July 1, 2021 to September 30, 2021 (reporting period one). Condition ? During the testing of required reporting, it was determined that the a portion of the budget utilized to calculate lost revenues was not approved prior to March 2021, as required by the Department of Health and Human Services (HHS). Questioned Costs: None Effect ? The Organization?s calculation of lost revenues under the PRF program did not comply fully with the guidance issued by HHS. Cause ? The guidance provided by HHS to providers across the country as to how to report their COVID-19-related expenses and lost revenues is, at times, difficult to comprehend and apply. The Organization incorrectly applied guidance. Recommendation ? The Organization should continue to improve its understanding of the guidance related to this type of reporting and work with their external advisors to identify areas for improvement prior to submission to the Provider Relief Fund Reporting portal. View of Responsible Official and Planned Corrective Actions ? The Organization agrees with the finding. See separate auditee document for planned corrective action.
Personnel Responsible for Corrective Action: Fiscal Services Dept. Anticipated Completion Date: 7/1/22 Corrective Action Plan: Wyandot participated in all available seminars for the ever-changing PRF Reporting guidance requirements through BKD and HRSA, and at the time of submission we believed our interpretation of the guidance to be accurate. Wyandot?s FY20 fiscal year ran from 7/1/19-6/30/20 while the PRF Phase 1 Reporting portal was based on calendar year. Wyandot received the first phase of PRF funds in May and June 2020 which was during our FY20 fiscal year. The fiscal year budget pertaining to these dates was approved by the Board of Directors in August 2019 prior to the March 2020 deadline (as required by HHS for using the budget vs actual method for calculating lost revenues). Wyandot updated the HRSA Portal on 9/30/21 under this guidance using the budget vs actual option. Prior to the deadline for the PRF Phase II Reporting, the guidance was further clarified to include that the budgets for all the multiple years requested, calendar years 2019 through 2021, were all required to be approved before March 2020. At that time, Wyandot became ineligible to use the same methodology for calculating lost revenues as in Phase I because the FY21 budget was not approved until after the March 2020 deadline. Therefore, in Phase II Wyandot began using actual vs prior year revenue to reflect the changing guidance. Going forward, Wyandot will continue not using the budget vs actual methodology for subsequent reporting phases. If the guidance further changes, we will attempt to contact HRSA directly for clarification for multi-year revenues and multi-year budget approval requirements.
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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