EIN: 582079819
UEI: GJJAH8JE8LN3
Audited by: Forvis Mazars, LLP
Oversight agency: 93 [Department of Health and Human Services]
View federal awards & risk assessment →
Data as of September 2, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on February 12, 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 12, 2026 (22 days ago).
What is a management decision? →FAC accepted this audit on June 2, 2025 — management decision was due December 2, 2025.
FAC accepted this audit on March 21, 2024 — management decision was due September 21, 2024.
FAC accepted this audit on December 20, 2022 — management decision was due June 20, 2023.
FAC accepted this audit on March 29, 2022 — management decision was due September 29, 2022.
Initial reports provided by the drug company were incorrect and a significant adjustment was made to correct both the contribution revenue and expense. Effect: The contribution revenue and expense where significantly misstated Cause: Collections from pharmacy charges are recorded as income on the cash basis of accounting. During the year end process of recording income from pharmacy, management incorrectly increased the cash balance instead of the pharmacy accounts receivable balance. Identification of a repeat finding: No Recommendation: Management should put procedures in place to review the reports provided by the drug companies to ensure what is recorded is accurate. Management Response: Management noted that this issue has been corrected and should not be an issue in the next fiscal year. Questioned Costs: No
Show full finding ▾Hide full finding ▴Finding 2021-001: Gift-in-kind donations Criteria: Gift-in- kind donations should be recorded as required by Generally Accepted Accounting Principles in the United States of America (U.S. GAAP). Condition: Initial reports provided by the drug company were incorrect and a significant adjustment was made to correct both the contribution revenue and expense. Effect: The contribution revenue and expense where significantly misstated Cause: Collections from pharmacy charges are recorded as income on the cash basis of accounting. During the year end process of recording income from pharmacy, management incorrectly increased the cash balance instead of the pharmacy accounts receivable balance. Identification of a repeat finding: No Recommendation: Management should put procedures in place to review the reports provided by the drug companies to ensure what is recorded is accurate. Management Response: Management noted that this issue has been corrected and should not be an issue in the next fiscal year. Questioned Costs: No
Management will ensure that reports provided by drug companies agree with packing slips prior to making journal entry in the accounting system.
An incorrect report was being utilized from the EPIC ERP system to record net patient accounts receivable and net patient service revenue; therefore, net patient accounts receivable and net patient service revenue was misstated due improper cutoff. Effect: The net patient accounts receivable and net patient service revenue was misstated due to cutoff issues. Cause: An incorrect report was being utilized from the EPIC ERP system to record net patient accounts receivable and net patient service revenue. Identification of a repeat finding: No Recommendation: Management should ensure year end cutoff procedures over net patient accounts receivable and net patient service revenue. Management Response: Management noted that this issue has been corrected and should not be an issue in the next fiscal year. Questioned Costs: No
Show full finding ▾Hide full finding ▴Finding 2021-002: Net patient accounts receivable and net patient service revenue Criteria: Net patient accounts receivable and net patient service revenue should be recorded in the period relating to a patient?s date of service as required by Generally Accepted Accounting Principles in the United States of America (U.S. GAAP). Condition: An incorrect report was being utilized from the EPIC ERP system to record net patient accounts receivable and net patient service revenue; therefore, net patient accounts receivable and net patient service revenue was misstated due improper cutoff. Effect: The net patient accounts receivable and net patient service revenue was misstated due to cutoff issues. Cause: An incorrect report was being utilized from the EPIC ERP system to record net patient accounts receivable and net patient service revenue. Identification of a repeat finding: No Recommendation: Management should ensure year end cutoff procedures over net patient accounts receivable and net patient service revenue. Management Response: Management noted that this issue has been corrected and should not be an issue in the next fiscal year. Questioned Costs: No
Management will ensure that month end and year end AR reports are reported as service date, not post date. This is the cause of the misstatement of AR for FY 2021.
FAC accepted this audit on March 4, 2021 — management decision was due September 4, 2021.
FAC accepted this audit on October 1, 2019 — management decision was due April 1, 2020.
FAC accepted this audit on November 4, 2018 — management decision was due May 4, 2019.
FAC accepted this audit on October 31, 2017 — management decision was due May 1, 2018.
FAC accepted this audit on January 3, 2017 — management decision was due July 3, 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.
Browse other Single Audit organizations in North Carolina →
Track your findings and corrective action plans across audit cycles.
Start tracking findings →Monitor subrecipient audit findings and filing records.
Start monitoring →© 2026 Single Audit Intelligence. All data is public domain.
