EIN: 550709223
UEI: JL8GKB2LKVT6
Audited by: Baker Tilly US 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 February 18, 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 August 18, 2026 (15 days ago).
What is a management decision? →FAC accepted this audit on March 27, 2025 — management decision was due September 27, 2025.
FAC accepted this audit on March 25, 2024 — management decision was due September 25, 2024.
Federal Program: Community Facilities Loans and Grants Cluster: Community Facilities Loans and Grants Assistance Listing Number: 10.766 Federal Agency: U.S. Department of Agriculture Pass-through Agency: N/A Award Number: N/A Award Year: 2023 Compliance Requirement: Special Tests and Provisions Questioned Costs: None Criteria: Section 4.5 of the USDA's Community Facilities Loan Agreement stipulates that the borrower must maintain a debt service reserve account with monthly deposits of $1,117 each month until there is an accumulated sum $133,980. Condition and Context: The Organization did not remit funds to the debt service reserve account for the year end 2023 and the account had a balance of $71,030 at year end. The Organization did not have sufficient internal controls in place to monitor on-going compliance with the loan agreement. Effect: The Organization has failed to comply with the terms of the debt covenants. Cause: The Organization did not have sufficient internal controls in place to monitor on-going compliance with the loan agreement. Recommendation: We recommend that management implement procedures to ensure that all grant and loan agreements are reviewed on an on-going basis and that compliance requirements are recorded and tracked to ensure on-going compliance. View of Responsible Officials: Management agrees with this finding and has implemented controls to monitor on-going compliance with both financial and non-financial covenants. Additionally, when management became aware of the non-compliance, a payment was made to the debt service account in July 2023 for the 2023 missed payments.
Show full finding ▾Hide full finding ▴Federal Program: Community Facilities Loans and Grants Cluster: Community Facilities Loans and Grants Assistance Listing Number: 10.766 Federal Agency: U.S. Department of Agriculture Pass-through Agency: N/A Award Number: N/A Award Year: 2023 Compliance Requirement: Special Tests and Provisions Questioned Costs: None Criteria: Section 4.5 of the USDA's Community Facilities Loan Agreement stipulates that the borrower must maintain a debt service reserve account with monthly deposits of $1,117 each month until there is an accumulated sum $133,980. Condition and Context: The Organization did not remit funds to the debt service reserve account for the year end 2023 and the account had a balance of $71,030 at year end. The Organization did not have sufficient internal controls in place to monitor on-going compliance with the loan agreement. Effect: The Organization has failed to comply with the terms of the debt covenants. Cause: The Organization did not have sufficient internal controls in place to monitor on-going compliance with the loan agreement. Recommendation: We recommend that management implement procedures to ensure that all grant and loan agreements are reviewed on an on-going basis and that compliance requirements are recorded and tracked to ensure on-going compliance. View of Responsible Officials: Management agrees with this finding and has implemented controls to monitor on-going compliance with both financial and non-financial covenants. Additionally, when management became aware of the non-compliance, a payment was made to the debt service account in July 2023 for the 2023 missed payments.
Criteria: Section 4.5 of the USDA's Community Facilities Loan Agreement stipulates that the borrower must maintain a debt service reserve account with monthly deposits of $1,117 each month until there is an accumulated sum $133,980. Condition and Context: The Organization did not remit funds to the debt service reserve account for the year end 2023 and the account had a balance of $71,030 at year end. The Organization did not have sufficient internal controls in place to monitor on-going compliance with the loan agreement. Corrective Action Planned: Management remitted funds owed to the debt service reserve account in July 2023. Additionally, management has reviewed and modified its internal controls to ensure monitoring of ongoing compliance. Name of Contact Person Responsible for Corrective Action: Zhanna Crabtree, Comptroller, 104 Alex Lane, Charleston, WV 25304 Anticipated Completion Date: July 5, 2023
FAC accepted this audit on February 22, 2023 — management decision was due August 22, 2023.
FAC accepted this audit on April 3, 2022 — management decision was due October 3, 2022.
FAC accepted this audit on March 18, 2021 — management decision was due September 18, 2021.
FAC accepted this audit on February 5, 2020 — management decision was due August 5, 2020.
FAC accepted this audit on January 13, 2019 — management decision was due July 13, 2019.
FAC accepted this audit on November 21, 2017 — management decision was due May 21, 2018.
FAC accepted this audit on January 16, 2017 — management decision was due July 16, 2017.
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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