EIN: 581338038
UEI: MA97AMDZEA38
Audited by: JONES AND KOLB, CPAS
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 May 21, 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 November 21, 2026 (80 days from today).
What is a management decision? →FAC accepted this audit on July 21, 2025 — management decision was due January 21, 2026.
FAC accepted this audit on January 25, 2024 — management decision was due July 25, 2024.
FAC accepted this audit on November 28, 2022 — management decision was due May 28, 2023.
FAC accepted this audit on December 5, 2021 — management decision was due June 5, 2022.
FAC accepted this audit on October 26, 2020 — management decision was due April 26, 2021.
FAC accepted this audit on October 6, 2019 — management decision was due April 6, 2020.
During our testing of equipment and real property management, we noted that no physical fixed asset observation was performed to reconcile against the fixed asset property records. For the facility tested, we were unable to trace fixed asset identification tags to the fixed asset property records, were unable to determine the percentage of federal participation in the project costs for which the property was acquired, and were unable to ascertain the use and condition of the property. Criteria: Uniform Guidance requires that a physical inventory of the property must be taken and the results reconciled with the property records at least once every 2 years (2 CFR section 200.313(d)(2)). Cause: Not adhering to established equipment and real property policies, procedures and controls. Effect: Physical equipment and real property on hand may not be consistent and adequately identified with actual records in accordance with Uniform Guidance. Questioned Costs: None noted. Recommendation: We recommend that the Corporation review and implement the established policies, procedures and controls to ensure compliance with Uniform Guidance. Management?s Response: Georgia Highlands Medical Services, Inc. will establish a process during which it will perform a recorded account of its physical assets while, at the same time, will utilize attachable identification ?tags? to assets to support the ability to subsequently identify these assets. This record of assets will ultimately be linked with the asset listing on The Corporation?s financial statements. Also, the percentage of federal participation in the project costs for which property was acquired will be detailed in this record of assets. Furthermore, additional information will be gathered that will help ascertain the use and condition of the assets. This process was begun prior in three of the Corporation?s five locations. For the remaining two locations, both of which were opened in 2017, the Corporation has a concise listing of assets purchased for those locations. The process of specifically identifying the assets at those locations and tying those assets to the listing of assets available has not been performed. Satisfying requirements regarding all aspects of this for all of the Corporation?s locations will take place during fiscal year 2020.
Show full finding ▾Hide full finding ▴Finding 2019-001 U.S. Department of Health and Human Services, Health Center Cluster - Consolidated Health Center and Affordable Care Act Grants for New and Expanded Services Under the Health Center Program, CFDA #?s 93.224 / 93.527, Grant Numbers H80CS00470 and C13CS31932 Material Weakness/ Material Noncompliance Equipment and Real Property Management Condition: During our testing of equipment and real property management, we noted that no physical fixed asset observation was performed to reconcile against the fixed asset property records. For the facility tested, we were unable to trace fixed asset identification tags to the fixed asset property records, were unable to determine the percentage of federal participation in the project costs for which the property was acquired, and were unable to ascertain the use and condition of the property. Criteria: Uniform Guidance requires that a physical inventory of the property must be taken and the results reconciled with the property records at least once every 2 years (2 CFR section 200.313(d)(2)). Cause: Not adhering to established equipment and real property policies, procedures and controls. Effect: Physical equipment and real property on hand may not be consistent and adequately identified with actual records in accordance with Uniform Guidance. Questioned Costs: None noted. Recommendation: We recommend that the Corporation review and implement the established policies, procedures and controls to ensure compliance with Uniform Guidance. Management?s Response: Georgia Highlands Medical Services, Inc. will establish a process during which it will perform a recorded account of its physical assets while, at the same time, will utilize attachable identification ?tags? to assets to support the ability to subsequently identify these assets. This record of assets will ultimately be linked with the asset listing on The Corporation?s financial statements. Also, the percentage of federal participation in the project costs for which property was acquired will be detailed in this record of assets. Furthermore, additional information will be gathered that will help ascertain the use and condition of the assets. This process was begun prior in three of the Corporation?s five locations. For the remaining two locations, both of which were opened in 2017, the Corporation has a concise listing of assets purchased for those locations. The process of specifically identifying the assets at those locations and tying those assets to the listing of assets available has not been performed. Satisfying requirements regarding all aspects of this for all of the Corporation?s locations will take place during fiscal year 2020.
Finding 2019-001 Management?s Response: Georgia Highlands Medical Services, Inc. will establish a process during which it will perform a recorded account of its physical assets while, at the same time, will utilize attachable identification ?tags? to assets to support the ability to subsequently identify these assets. This record of assets will ultimately be linked with the asset listing on The Corporation?s financial statements. Also, the percentage of federal participation in the project costs for which property was acquired will be detailed in this record of assets. Furthermore, additional information will be gathered that will help ascertain the use and condition of the assets. This process was begun prior in three of the Corporation?s five locations. For the remaining two locations, both of which were opened in 2017, the Corporation has a concise listing of assets purchased for those locations. The process of specifically identifying the assets at those locations and tying those assets to the listing of assets available has not been performed. Satisfying requirements regarding all aspects of this for all of the Corporation?s locations will take place during fiscal year 2020.
During our testing of procurement, suspension and debarment, we noted that the Corporation?s procurement policy was not in compliance with Uniform Guidance Procurement Standards. Criteria: Since the Corporation receives federal funding, it must update its procurement policy to ensure compliance with the Uniform Guidance Procurement Standards, government regulations 2 CFR sections 200.317-326. Cause: Oversight of updating established Corporation procurement policies and procedures. Effect: Failure to update the Corporation?s policies and procedures may result in procurement and purchases being in noncompliance with Uniform Guidance Procurement Standards. Questioned Costs: None noted. Recommendation: We recommend that the Corporation review and update established policies, procedures and controls to ensure compliance with Uniform Guidance Procurement Standards. Management?s Response: All policies will be reviewed and updated during the first half of fiscal year 2020 to ensure compliance with Uniform Guidance Standards regarding procurement, suspension and debarment.
Show full finding ▾Hide full finding ▴Finding 2019-002 U.S. Department of Health and Human Services, Health Center Cluster - Consolidated Health Center and Affordable Care Act Grants for New and Expanded Services Under the Health Center Program, CFDA #?s 93.224 / 93.527, Grant Numbers H80CS00470 and C13CS31932 Noncompliance Procurement and Suspension and Debarment Condition: During our testing of procurement, suspension and debarment, we noted that the Corporation?s procurement policy was not in compliance with Uniform Guidance Procurement Standards. Criteria: Since the Corporation receives federal funding, it must update its procurement policy to ensure compliance with the Uniform Guidance Procurement Standards, government regulations 2 CFR sections 200.317-326. Cause: Oversight of updating established Corporation procurement policies and procedures. Effect: Failure to update the Corporation?s policies and procedures may result in procurement and purchases being in noncompliance with Uniform Guidance Procurement Standards. Questioned Costs: None noted. Recommendation: We recommend that the Corporation review and update established policies, procedures and controls to ensure compliance with Uniform Guidance Procurement Standards. Management?s Response: All policies will be reviewed and updated during the first half of fiscal year 2020 to ensure compliance with Uniform Guidance Standards regarding procurement, suspension and debarment.
Finding 2019-001 Management?s Response: All policies will be reviewed and updated during the first half of fiscal year 2020 to ensure compliance with Uniform Guidance Standards regarding procurement, suspension and debarment.
FAC accepted this audit on October 28, 2018 — management decision was due April 28, 2019.
FAC accepted this audit on August 28, 2017 — management decision was due February 28, 2018.
FAC accepted this audit on September 22, 2016 — management decision was due March 22, 2017.
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