EIN: 521256116
UEI: R9J7LN6F23H4
Data as of August 27, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on January 24, 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 July 24, 2023 (1130 days ago).
What is a management decision? →2022-001 - Significant Deficiency in Internal Control - Reporting Assistance Listing No.: 93.224/93.527 Health Center Program Cluster Federal Agency: U.S. Department of Health and Human Services Pass-through Agency: Not applicable Award Year: 2022 Compliance Requirement: Reporting Criteria: The Organization is required to submit an Annual Federal Financial Report by July 30, 2022. Condition/Context: The Organization was required to submit the Annual Federal Financial Report by July 30, 2022 and the report was submitted on September 1, 2022. This is not a statistically valid sample. Questioned Costs: There are no questioned costs associated with this finding. Cause: The Organization did not file the final reporting package within the required timeframe due to an oversight. Effect: The Organization did not comply with the reporting requirements for the submission of the Annual Federal Financial Report. Recommendation: The Organization should implement procedures to identify and ensure compliance with all reporting requirements for the program. Views of Responsible Officials: The Organization agrees with the finding. Both the Chief Executive Officer (CEO) and Chief Financial Officer (CFO) will add the reporting deadlines to their calendars to ensure timely filing. The CFO will prepare the document for reporting and the CEO will certify documents. A monthly update will be given to the finance committee as to reports filed for the prior month.
Show full finding ▾Hide full finding ▴2022-001 - Significant Deficiency in Internal Control - Reporting Assistance Listing No.: 93.224/93.527 Health Center Program Cluster Federal Agency: U.S. Department of Health and Human Services Pass-through Agency: Not applicable Award Year: 2022 Compliance Requirement: Reporting Criteria: The Organization is required to submit an Annual Federal Financial Report by July 30, 2022. Condition/Context: The Organization was required to submit the Annual Federal Financial Report by July 30, 2022 and the report was submitted on September 1, 2022. This is not a statistically valid sample. Questioned Costs: There are no questioned costs associated with this finding. Cause: The Organization did not file the final reporting package within the required timeframe due to an oversight. Effect: The Organization did not comply with the reporting requirements for the submission of the Annual Federal Financial Report. Recommendation: The Organization should implement procedures to identify and ensure compliance with all reporting requirements for the program. Views of Responsible Officials: The Organization agrees with the finding. Both the Chief Executive Officer (CEO) and Chief Financial Officer (CFO) will add the reporting deadlines to their calendars to ensure timely filing. The CFO will prepare the document for reporting and the CEO will certify documents. A monthly update will be given to the finance committee as to reports filed for the prior month.
B-K Health Center Inc. d/b/a NEPA Community Health Care (the Organization) respectfully submits the following corrective action plan for the year ending September 30, 2022. Audit Finding Reference: 2022-001 ? Significant Deficiency in Internal Control ? Reporting Condition/Context: The Organization was required to submit the Annual Federal Financial Report by July 30, 2022 and the report was submitted on September 1, 2022. This is not a statistically valid sample. Recommendation: The Organization should implement procedures to identify and ensure compliance with all reporting requirements for the program. Planned Corrective Action: Both the CEO and CFO will add the reporting deadlines to their calendars to ensure timely filing. The CFO will prepare the document for reporting and the CEO will certify documents. A monthly update will be given to the finance committee as to reports filed for the prior month. Name of Contact Person: Kristen Follert, CEO Anticipated Completion Date: 1/19/2023
2021-001
FAC accepted this audit on February 9, 2022 — management decision was due August 9, 2022.
Criteria: The Organization is required to submit an SF-428, Tangible Property Report within 90 days of the project end date. Condition/Context: The Organization was required to submit the SF-428, Tangible Property Report by June 12, 2021 and the report was submitted on June 28, 2021. Questioned Costs: There are no questioned costs associated with this finding. Cause: The Organization did not file the final reporting package within 90 days due to an oversight. Effect: The Organization did not comply with the reporting requirements for the submission of the SF-428, Tangible Property Report. Recommendation: The Organization should implement procedures to identify and ensure compliance with all reporting requirements for each project. Views of Responsible Officials and Planned Correction: The Chief Executive Officer who is the Project Director for all HRSA grants in the EHB has added the Chief Financial Officer as a Business Official so financial reporting notices will be sent to both representatives of the Organization.
Show full finding ▾Hide full finding ▴Criteria: The Organization is required to submit an SF-428, Tangible Property Report within 90 days of the project end date. Condition/Context: The Organization was required to submit the SF-428, Tangible Property Report by June 12, 2021 and the report was submitted on June 28, 2021. Questioned Costs: There are no questioned costs associated with this finding. Cause: The Organization did not file the final reporting package within 90 days due to an oversight. Effect: The Organization did not comply with the reporting requirements for the submission of the SF-428, Tangible Property Report. Recommendation: The Organization should implement procedures to identify and ensure compliance with all reporting requirements for each project. Views of Responsible Officials and Planned Correction: The Chief Executive Officer who is the Project Director for all HRSA grants in the EHB has added the Chief Financial Officer as a Business Official so financial reporting notices will be sent to both representatives of the Organization.
CORRECTIVE ACTION PLAN B-K Health Center Inc. d/b/a NEPA Community Health Care (the Organization) respectfully submits the following corrective action plan for the year ending September 30, 2021. Audit Finding Reference: 2021-001 ? 93.224 ? Health Center Program, FY2020 Coronavirus Supplemental Funding for Health Centers ? Significant Deficiency Condition/Context The Organization was required to submit the SF-428, Tangible Property Report by June 12, 2021 and the report was submitted on June 28, 2021. Recommendation: The Organization should implement procedures to identify and ensure compliance with all reporting requirements for each project. Planned Corrective Action: The Chief Executive Officer who is the Project Director for all HRSA grants in the EHB has added the Chief Financial Officer as a Business Official so financial reporting notices will be sent to both representatives of the Organization. Name of Contact Person: Mary Wetherall Anticipated Completion Date: 1/19/22
FAC accepted this audit on March 19, 2019 — management decision was due September 19, 2019.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴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.
Track your findings and corrective action plans across audit cycles.
Start tracking findings →Monitor subrecipient audit findings and compliance status.
Start monitoring →© 2026 Single Audit Intelligence. All data is public domain.
