EIN: 481009259
UEI: NU7MGRJBAJ85
Audited by: Wendling Noe Nelson & Johnson LLC
Oversight agency: 10 [Department of Agriculture]
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Data as of September 7, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on July 14, 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 January 14, 2027 (128 days from today).
What is a management decision? →FAC accepted this audit on July 17, 2025 — management decision was due January 17, 2026.
FAC accepted this audit on August 1, 2024 — management decision was due February 1, 2025.
FAC accepted this audit on August 13, 2023 — management decision was due February 13, 2024.
The Foundation did not submit quarterly and annual reports to the USDA. Cause: The Foundation did not maintain a list of required reports to be submitted and a monitoring mechanism was not in place to ensure timely filing. In addition, the reports were never requested by the Foundation's USDA representative. Effect: The Foundation did not follow the terms and conditions per the USDA loan agreements pertaining to reporting requirements. Questioned Costs: None Perspective Information: We were unable to test the reports due to them not being compiled and submitted to the USDA. Repeat Finding: Not applicable Recommendations: We recommend policies and procedures over USDA reporting be strengthened to ensure required reports are filed on a timely basis. Views of Responsible Officials: We acknowledge the error in not filing the required reports timely. All delinquent reports were filed with the USDA on April 4, 2023. A two-person team has been developed to ensure USDA terms and conditions are followed. Both team members will be responsible for reviewing and understanding the terms and conditions, including the reporting requirements and deadlines. Each team member will be assigned to complete a specific requirement and the other member will independently review and acknowledge prior to submission.
Show full finding ▾Hide full finding ▴Identification: 10.766 United States Department of Agriculture (USDA), Community Facilities Loans and Grants Cluster; Noncompliance Finding/Material Weakness; Reporting Compliance Requirement Criteria: The USDA direct loans were entered into in 2017 to assist in financing the construction of the healthcare facility in Independence, Kansas. Two direct loans were received. Management is responsible for submitting annual and quarterly reports to the USDA throughout the life of the loans. Form RD 442-2, Statement of Budget, Income, and Equity is due 20 days after the end of each quarter and 60 days after the end of the fiscal year with next year's proposed budget. Form RD 442-3, Balance Sheet is due 60 days after the end of the fiscal year. Condition: The Foundation did not submit quarterly and annual reports to the USDA. Cause: The Foundation did not maintain a list of required reports to be submitted and a monitoring mechanism was not in place to ensure timely filing. In addition, the reports were never requested by the Foundation's USDA representative. Effect: The Foundation did not follow the terms and conditions per the USDA loan agreements pertaining to reporting requirements. Questioned Costs: None Perspective Information: We were unable to test the reports due to them not being compiled and submitted to the USDA. Repeat Finding: Not applicable Recommendations: We recommend policies and procedures over USDA reporting be strengthened to ensure required reports are filed on a timely basis. Views of Responsible Officials: We acknowledge the error in not filing the required reports timely. All delinquent reports were filed with the USDA on April 4, 2023. A two-person team has been developed to ensure USDA terms and conditions are followed. Both team members will be responsible for reviewing and understanding the terms and conditions, including the reporting requirements and deadlines. Each team member will be assigned to complete a specific requirement and the other member will independently review and acknowledge prior to submission.
Corrective Action: A two-person team has been developed to ensure USDA terms and conditions are followed. Both team members will be responsible for reviewing and understanding the terms and conditions of the USDA loans, including the reporting requirements and applicable deadlines. Each team member will be assigned to complete a specific requirement and the other member will independently review and acknowledge prior to submission. Person Responsible: Janet Soper, VP/CFO, Labette Health (620} 820-5251 janets@labettehealth.com Proposed Completion Date: July 20, 2023
FAC accepted this audit on September 17, 2018 — management decision was due March 17, 2019.
GSA_MIGRATION
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GSA_MIGRATION
2016-004
GSA_MIGRATION
Show full finding ▾Hide full finding ▴FAC accepted this audit on September 26, 2017 — management decision was due March 26, 2018.
GSA_MIGRATION
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GSA_MIGRATION
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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