EIN: 560529976
UEI: EH2DYRM7YEG9
Audit also covers EIN: 020777195 · unlinked EINs have no separate FAC filing
Audited by: CliftonLarsonAllen, 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 March 28, 2024. 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 September 28, 2024 (704 days ago).
What is a management decision? →During our testing, we noted that the Organization used an incorrect price per unit for 27 of 41 disbursement selections. Questioned costs: $66,582 Context: During our testing, we noted that the Organization used an incorrect price per unit for 27 of 41 disbursement selections. Cause: The Organization's inventory management system was not being updated with the current cost per unit. The expense is based on the purchase order and the inventory was adjusted when the actual invoice was received, however; the inventory adjustment does not get posted to the original line item. Effect: The information in the submission could be incorrect. Recommendation: We recommend the Organization review calculations to ensure that the proper amounts are used. Views of responsible officials: There is no disagreement with the audit finding.
Show full finding ▾Hide full finding ▴Federal Agency: U.S. Department of Health and Human Services Federal Program Title: Provider Relief Funding Assistance Listing Number: 93.498 Award Period: July 1, 2022 through June 30, 2023 Type of Finding: • Significant Deficiency in Internal Control over Compliance • Other Matters Criteria or specific requirement: The Provider Relief Funds were provided under the Coronavirus Aid, Relief, and Economic Security Act (Pub. L. No. 116-136, 134 Stat. 563) and are to be used to prevent, prepare for, and respond to coronavirus and that the funds shall reimburse the recipients only for health care related expenses or lost revenues that are attributable to coronavirus. Condition: During our testing, we noted that the Organization used an incorrect price per unit for 27 of 41 disbursement selections. Questioned costs: $66,582 Context: During our testing, we noted that the Organization used an incorrect price per unit for 27 of 41 disbursement selections. Cause: The Organization's inventory management system was not being updated with the current cost per unit. The expense is based on the purchase order and the inventory was adjusted when the actual invoice was received, however; the inventory adjustment does not get posted to the original line item. Effect: The information in the submission could be incorrect. Recommendation: We recommend the Organization review calculations to ensure that the proper amounts are used. Views of responsible officials: There is no disagreement with the audit finding.
Department of Health and Human Services BRHC respectfully submits the following corrective action plan for the year ended June 30, 2023. Audit period: July 1, 2022 through June 30, 2023 The 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 AUDITS U.S. Department of Health and Human Services 2023-001 Provider Relief Funding – Assistance Listing No. 93.498 Recommendation: We recommend the Organization review calculations to ensure that the proper amounts are used. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Blue Ridge’s inventory system reports item prices based on average purchase price. Blue Ridge’s materials management staff has a process in place to update inventory item prices on an as-needed basis. In the event a price is in error, the issuance price is manually updated with a credit given to the department where expense was incorrectly reported. For future reporting of inventory issuance costs, an additional level of review will be added to validate cost reported are accurate. Name(s) of the contact person(s) responsible for corrective action: Pat Moll, Chief Financial Officer Planned completion date for corrective action plan: 03/27/2024 If the Department of Health and Human Services has questions regarding this plan, please call Pat Moll, CFO at 828-580-5003.
FAC accepted this audit on September 29, 2022 — management decision was due March 29, 2023.
FAC accepted this audit on March 3, 2022 — management decision was due September 3, 2022.
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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