SUNNYSIDE PRESBYTERIAN HOMES

EIN: 540591600

UEI: GSAFSD935804

Data as of August 24, 2026

SUNNYSIDE PRESBYTERIAN HOMES2 audit years1 findings
2
Audit Years
1
Total Findings
0
Repeat Findings

FY 2022-12-31

Management decision deadline — for entities that funded this organization

The FAC accepted this audit on October 2, 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 April 2, 2024 (874 days ago).

What is a management decision? →
2022-001
Reporting

During our testing, we noted that Sunnyside Presbyterian Home?s internal controls over reporting were not operating effectively.Questioned costs: NoneContext: During our testing, it was noted that the CFO prepares and reviews the reporting submissions.Cause: One person is responsible for preparing and reviewing the portal submission.Effect: There is a possibility for human error within the portal submissions given there is no independent reviewer reviewing the submission.Recommendation: We recommend an independent reviewer review the submissions after they are prepared and prior to submitting.Views of responsible officials: There is no disagreement with the audit finding.

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Full finding narrative

2022 ? 001 Federal Agency: U.S. Department of Health and Human ServicesFederal Program Name: COVID-19 Provider Relief FundsAssistance Listing Number: 93.498Federal Award Identification Number and Year: Provider Relied Fund Period 3 and 4Award Period: January 1, 2020 through December 31, 2022Type of Finding: Significant Deficiency in Internal Control over ComplianceCriteria or specific requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award requires compliance with reporting since the PRF amounts to be reported on a recipient?s Schedule ofExpenditure of Federal Awards are based on the PRF report.Condition: During our testing, we noted that Sunnyside Presbyterian Home?s internal controls over reporting were not operating effectively.Questioned costs: NoneContext: During our testing, it was noted that the CFO prepares and reviews the reporting submissions.Cause: One person is responsible for preparing and reviewing the portal submission.Effect: There is a possibility for human error within the portal submissions given there is no independent reviewer reviewing the submission.Recommendation: We recommend an independent reviewer review the submissions after they are prepared and prior to submitting.Views of responsible officials: There is no disagreement with the audit finding.

Corrective Action Plan

U.S. Department of Health and Human ServicesSunnyside Presbyterian Home respectfully submits the following corrective action plan for the year ended December 31, 2022.Audit period: January 1, 2020 ? December 31, 2022The findings from the schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule.FINDINGS?FEDERAL AWARD PROGRAMS AUDITSU.S. Department of Health and Human Services2022-001 COVID-19 Provider Relief Funds ? Assistance Listing No. 93.498 - ReportingRecommendation: It is recommended that an independent person reviews the U.S. Department of Health and Human Services portal submissions after they are prepared and prior to submitting.Explanation of disagreement with audit finding: There is no disagreement with the audit finding.Action taken in response to finding: I have informed the CEO of this finding. We will implement the recommendation above by having the Controller or CEO review any future U.S. Department of Health and Human Services portal submissions after they are prepared and prior to submitting.Name(s) of the contact person(s) responsible for corrective action: Ken BowardPlanned completion date for corrective action plan: September 27, 2023 (immediate implementation)If the U.S. Department of Health and Human Services has questions regarding this plan, please call Ken Boward at 540-568-8204.

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