EIN: 510141775
UEI: XYHKPJWUEBQ7
Data as of August 23, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on September 29, 2022. 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 March 29, 2023 (1243 days ago).
What is a management decision? →The Organization?s special report submitted to the Department of Health and Human Services for Period 1 TIN #510141775 improperly included reporting of duplicated personnel and fringe benefit expenses. Cause: The review and approval of the report submitted to the Department of Health and Human Services for Period 1 was not tied out in detail to the underlying support. Effect: The original special report submitted was not accurately completed. Questioned Costs: The Department of Health and Human Services reopened the reporting portal system for the Organization?s Period 1 report which allowed the Organization to resubmit the special report to properly exclude the duplicated expenses and add other eligible expenses to make up the difference. Context/Sampling: Key line items were tested on the Period 1 Department of Health and Human Services special report. Repeat Finding from Prior Years: No Recommendation: We recommend the Organization implement a control process which includes a detailed review and approval of required reports to be submitted to the federal agency and their underlying support prior to their submission. Views of Responsible Officials: Management agrees with the finding.
Show full finding ▾Hide full finding ▴2021-003 Department of Health and Human Services Federal Financial Assistance Listing/CFDA #93.498 COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Applicable Federal Award Number and Year ? Period 1 TIN #510141775 Reporting Material Weakness in Internal Control Over Compliance Criteria: 2 CFR 200.303(a) establishes that the auditee must establish and maintain effective internal control over federal awards that provides reasonable assurance that the Organization is managing the federal awards in compliance with federal statutes, regulations and terms and conditions of the federal award. Condition: The Organization?s special report submitted to the Department of Health and Human Services for Period 1 TIN #510141775 improperly included reporting of duplicated personnel and fringe benefit expenses. Cause: The review and approval of the report submitted to the Department of Health and Human Services for Period 1 was not tied out in detail to the underlying support. Effect: The original special report submitted was not accurately completed. Questioned Costs: The Department of Health and Human Services reopened the reporting portal system for the Organization?s Period 1 report which allowed the Organization to resubmit the special report to properly exclude the duplicated expenses and add other eligible expenses to make up the difference. Context/Sampling: Key line items were tested on the Period 1 Department of Health and Human Services special report. Repeat Finding from Prior Years: No Recommendation: We recommend the Organization implement a control process which includes a detailed review and approval of required reports to be submitted to the federal agency and their underlying support prior to their submission. Views of Responsible Officials: Management agrees with the finding.
Finding 2021-003 Federal Agency Name: Department of Health and Human Services Program Name: COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Federal Financial Assistance Listing #93.498 Compliance Requirement: Reporting Finding Summary: The Organization's special report submitted to the Department of Health and Human Services for Period 1 TIN #510141775 improperly included reporting of duplicated personnel and fringe benefit expenses. Responsible Individuals: Susan Pearce, CFO Corrective Action Plan: The reported costs are reviewed by the VP of Operations prior to the report being submitted. Anticipated Completion Date: September 30, 2022
The Organization was unable to provide documentation to support review and approval of the Organization?s personnel cost calculation by an individual other than the preparer. Cause: The Organization had not implemented a documented review process for their personnel cost calculation for Period 1. Effect: Without a secondary review and approval, there is a possibility that the personnel cost calculation and amount claimed under the program may not be calculated properly. Questioned Costs: None reported. Context/Sampling: The personnel cost calculation for all applicable quarters was tested and reviewed. Repeat Finding from Prior Years: No Recommendation: We recommend the Organization implement a control process which includes a secondary review and approval of the personnel cost calculation. Views of Responsible Officials: Management agrees with the finding.
Show full finding ▾Hide full finding ▴2021-004 Department of Health and Human Services Federal Financial Assistance Listing/CFDA #93.498 COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Applicable Federal Award Number and Year ? Period 1 TIN #510141775 Activities Allowed or Unallowed and Allowable Costs/Cost Principles Significant Deficiency in Internal Control Over Compliance Criteria: 2 CFR 200.303(a) establishes that the auditee must establish and maintain effective internal control over federal awards that provides reasonable assurance that the Organization is managing the federal awards in compliance with federal statutes, regulations and terms and conditions of the federal award. Condition: The Organization was unable to provide documentation to support review and approval of the Organization?s personnel cost calculation by an individual other than the preparer. Cause: The Organization had not implemented a documented review process for their personnel cost calculation for Period 1. Effect: Without a secondary review and approval, there is a possibility that the personnel cost calculation and amount claimed under the program may not be calculated properly. Questioned Costs: None reported. Context/Sampling: The personnel cost calculation for all applicable quarters was tested and reviewed. Repeat Finding from Prior Years: No Recommendation: We recommend the Organization implement a control process which includes a secondary review and approval of the personnel cost calculation. Views of Responsible Officials: Management agrees with the finding.
Finding 2021-004 Federal Agency Name: Department of Health and Human Services Program Name: COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Federal Financial Assistance Listing #93.498 Compliance Requirement: Activities Allowed or Unallowed and Allowable Costs/Cost Principles Finding Summary: The Organization was unable to provide documentation to support review and approval of the Organization's personnel cost calculation by an individual other than the preparer. Responsible Individuals: Susan Pearce, CFO Corrective Action Plan: The reported costs are reviewed by the VP of Operations prior to the report being submitted. In addition to the report being reviewed after it is completed by the VP of Operations. Anticipated Completion Date: September 30, 2022
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