EIN: 541190771
UEI: MREQZTLUYLY9
540480606, 540506332, 540549603, 540553805, 540568001, 541586601, 541864693, 542030773, 542033006, 546074580 · unlinked EINs have no separate FAC filing
Audited by: Deloitte & Touche LLP
Oversight agency: 93 [Department of Health and Human Services]
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Data as of August 31, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on June 30, 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 December 30, 2026 (120 days from today).
What is a management decision? →FAC accepted this audit on June 30, 2025 — management decision was due December 30, 2025.
FAC accepted this audit on June 27, 2024 — management decision was due December 27, 2024.
FAC accepted this audit on June 12, 2023 — management decision was due December 12, 2023.
FAC accepted this audit on June 29, 2022 — management decision was due December 29, 2022.
Management did not review the allocation of COVID-19 payroll time logs prior to the determination of qualifying payroll expenditures reported for the Provider Relief Funds. The Organization claimed approximately $5 million in certain allocated payroll expenditures for the Schedule of Expenditures of Federal Awards reporting period for the year-ended September 30, 2021. Criteria: The Organization must have proper review controls in place for federal expenditures to determine proper allowable costs for qualifying expenditures per the terms and conditions applicable to Provider Relief Funds. Cause: The Organization did not have proper control procedures in place to determine the qualifying payroll expenditures claimed as Provider Relief Fund expenditures. Effect: The failure to review COVID-19 payroll time logs could result in the improper determination of qualifying expenditures per the terms and conditions claimed as Provider Relief Fund expenditures. Auditor?s Recommendation: We recommend management enhance its internal control procedures to ensure the COVID-19 payroll time logs are reviewed by management who is knowledgeable about the terms and conditions associated with the Provider Relief Funds to ensure payroll expenses are in accordance with the terms and conditions prior to claiming such expenditures as being allowable and reported on the portal. Questioned Costs: $0
Show full finding ▾Hide full finding ▴Condition: Management did not review the allocation of COVID-19 payroll time logs prior to the determination of qualifying payroll expenditures reported for the Provider Relief Funds. The Organization claimed approximately $5 million in certain allocated payroll expenditures for the Schedule of Expenditures of Federal Awards reporting period for the year-ended September 30, 2021. Criteria: The Organization must have proper review controls in place for federal expenditures to determine proper allowable costs for qualifying expenditures per the terms and conditions applicable to Provider Relief Funds. Cause: The Organization did not have proper control procedures in place to determine the qualifying payroll expenditures claimed as Provider Relief Fund expenditures. Effect: The failure to review COVID-19 payroll time logs could result in the improper determination of qualifying expenditures per the terms and conditions claimed as Provider Relief Fund expenditures. Auditor?s Recommendation: We recommend management enhance its internal control procedures to ensure the COVID-19 payroll time logs are reviewed by management who is knowledgeable about the terms and conditions associated with the Provider Relief Funds to ensure payroll expenses are in accordance with the terms and conditions prior to claiming such expenditures as being allowable and reported on the portal. Questioned Costs: $0
Carilion utilized payroll logs for tracking COVID-specific hours worked to assess and record employee time spent on activities that supported the response, prevention or preparation for the impacts of COVID-19. Management pursued the development and usage of a COVID-specific pay code within our time and attendance software, Kronos, which would have required approval of COVID-specific time recorded. However, due to speed at which COVID-19 impacted virtually every aspect of the organization, along with resource constraints and other organizational priorities to maintain operations, ensure the safety of our employees and patients, and to support our communities, development and building a new pay code in Kronos is not feasible. As impacts from the pandemic have slowed, in future periods management will require an approval process by department leaders along with descriptions of time. Completion Date: 7/31/22
FAC accepted this audit on October 7, 2021 — management decision was due April 7, 2022.
For the year ended September 30, 2020, Carilion Clinic and Subsidiaries did not have a written procurement policy as required by 2 CFR section 200.318 through 200.326 of Title 2 U.S Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Criteria: In accordance with 2 CFR section 200.319(c), non-federal entities must have written procedures for procurement transactions. Such policy should incorporate all requirements within 2 CFR section 200.318 through 200.326 of the Uniform Guidance. Cause: Carilion did not have a written procurement policy for the year ended September 30,2020. Effect: Noncompliance with the Uniform Guidance could jeopardize future federal funding. Questioned Costs: None. Recommendation: Carilion should prepare and approve a written procurement policy and ensure that the policy includes all requirements of 2 CFR section 200.318 through 200.326.
Show full finding ▾Hide full finding ▴Significant Deficiency Finding 2020-001- Procurement Condition: For the year ended September 30, 2020, Carilion Clinic and Subsidiaries did not have a written procurement policy as required by 2 CFR section 200.318 through 200.326 of Title 2 U.S Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Criteria: In accordance with 2 CFR section 200.319(c), non-federal entities must have written procedures for procurement transactions. Such policy should incorporate all requirements within 2 CFR section 200.318 through 200.326 of the Uniform Guidance. Cause: Carilion did not have a written procurement policy for the year ended September 30,2020. Effect: Noncompliance with the Uniform Guidance could jeopardize future federal funding. Questioned Costs: None. Recommendation: Carilion should prepare and approve a written procurement policy and ensure that the policy includes all requirements of 2 CFR section 200.318 through 200.326.
Contact Person: Ryan Sypniewski Managements Response: Carilion agrees that a written procurement policy is necessary and has taken the appropriate steps to prepare and approve a written procurement policy in accordance with Uniform Guidance. This policy was completed and signed on September 30, 2020 becoming effective on October 1, 2020. Completion Date: Procurement policy was approved on September 30, 2020 to be effective October 1,2020.
2019-001
FAC accepted this audit on September 10, 2020 — management decision was due March 10, 2021.
For the year ended September 30, 2019, Carilion Clinic and Subsidiaries did not have a written procurement policy as required by 2 CFR section 200.318 through 200.326 of Title 2 U.S Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Criteria: In accordance with 2 CFR section 200.319(c), non-federal entities must have written procedures for procurement transactions. Such policy should incorporate all requirements within 2 CFR section 200.318 through 200.326 of the Uniform Guidance. Cause: Carilion did not have a written procurement policy for the year ended September 30,2019. Effect: Noncompliance with the Uniform Guidance could jeopardize future federal funding. Questioned Costs: None. Recommendation: Carilion should prepare and approve a written procurement policy and ensure that the policy includes all requirements of 2 CFR section 200.318 through 200.326.
Show full finding ▾Hide full finding ▴Significant Deficiency Finding 2019-001- Procurement Condition: For the year ended September 30, 2019, Carilion Clinic and Subsidiaries did not have a written procurement policy as required by 2 CFR section 200.318 through 200.326 of Title 2 U.S Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Criteria: In accordance with 2 CFR section 200.319(c), non-federal entities must have written procedures for procurement transactions. Such policy should incorporate all requirements within 2 CFR section 200.318 through 200.326 of the Uniform Guidance. Cause: Carilion did not have a written procurement policy for the year ended September 30,2019. Effect: Noncompliance with the Uniform Guidance could jeopardize future federal funding. Questioned Costs: None. Recommendation: Carilion should prepare and approve a written procurement policy and ensure that the policy includes all requirements of 2 CFR section 200.318 through 200.326.
Contact Person: Ryan Sypniewski Managements Response: Carilion agrees that a written procurement policy is necessary and will take the appropriate steps to prepare and approve a written procurement policy in accordance with Uniform Guidance. Proposed Completion Date: September 30, 2020
FAC accepted this audit on June 27, 2019 — management decision was due December 27, 2019.
FAC accepted this audit on June 29, 2018 — management decision was due December 29, 2018.
FAC accepted this audit on July 6, 2017 — management decision was due January 6, 2018.
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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