EIN: 596001217
UEI: LDNYJMXCKUW1
Audit also covers 4 related EINs: 592661284, 592898487, 593331399, 842569909 · unlinked EINs have no separate FAC filing
Audited by: RSM US LLP
Oversight agency: 93 [Department of Health and Human Services]
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Data as of August 28, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on February 20, 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 August 20, 2024 (740 days ago).
What is a management decision? →FAC accepted this audit on February 21, 2023 — management decision was due August 21, 2023.
FAC accepted this audit on June 29, 2022 — management decision was due December 29, 2022.
FAC accepted this audit on June 29, 2022 — management decision was due December 29, 2022.
Halifax Health's schedule of expenditures of federal awards for the fiscal year ended September 30, 2020, originally improperly excluded federal funds received related to Federal Assistance Listing Number (ALN) 93.461. Cause: Management did not timely identify funds received as federal funds that were required to be reported on the schedule of expenditures of federal awards. Context: COVID-19 HRSA Uninsured program ALN 93.461. Effect: Improper reporting of federal expenditures could result in suspension of funding. Repeat finding?: No. Recommendation: We recommend management establish a process to review all grant awards and ensure all federal expenditures are reported on the schedule of federal awards. Views of responsible officials of the auditee: Halifax Health management agrees with the finding and the auditor's recommendation.
Show full finding ▾Hide full finding ▴Internal Control: Finding 2020-001 Finding: Halifax Health does not have adequate procedures in place to ensure that the federal programs are identified and that the schedule of expenditures of federal awards is complete and accurate. Criteria: Uniform Guidance requires grant recipients to report all federal expenditures on the schedule of expenditures of federal awards. Condition: Halifax Health's schedule of expenditures of federal awards for the fiscal year ended September 30, 2020, originally improperly excluded federal funds received related to Federal Assistance Listing Number (ALN) 93.461. Cause: Management did not timely identify funds received as federal funds that were required to be reported on the schedule of expenditures of federal awards. Context: COVID-19 HRSA Uninsured program ALN 93.461. Effect: Improper reporting of federal expenditures could result in suspension of funding. Repeat finding?: No. Recommendation: We recommend management establish a process to review all grant awards and ensure all federal expenditures are reported on the schedule of federal awards. Views of responsible officials of the auditee: Halifax Health management agrees with the finding and the auditor's recommendation.
Identifying Number: 2020-001 Finding: Halifax Health does not have adequate procedures in place to ensure that the federal programs are identified and that the schedule of expenditures of federal awards is complete and accurate. Corrective Action Taken or Planned: The finding of not having adequate procedures in place to ensure that the federal programs are identified and that the schedule of expenditures of federal awards is complete and accurate were presented to Management with quick actions to update and expand internal control policy and processes on federal awards. The federal program that gave rise to the finding was new and included emerging complexities surrounding reporting, threshold amounts and date extensions which resulted in changes in the original dollar amount reported and the final report submitted. Management has implemented corrective procedures in compliance with rules and requirements with this federal program. Amounts reflected on the subsequent year schedule of expenditures of federal awards have been complete and accurate. Person Responsible: Eric M. Peburn Anticipated Completion Date: Plan completed by June 30, 2022.
The Single Audit package for Halifax Health's year ended September 30, 2020, should have been submitted to the Federal Audit Clearinghouse by December 31, 2021. Questioned costs: None. Cause: Management was unaware funds received from ALN 93.461 were federal funds and required to be reported on the schedule of expenditures of federal awards. Effect: Untimely submission of the reporting package could result in suspension of funding. Context: Management updated SEFA to include the HRSA uninsured program and amounts related to fiscal year 2020. Repeat finding?: No. Recommendation: We recommend management review and strengthen its internal control review process over the identification of federal awards and timely filing of its reporting package. Management's response: Halifax Health management agrees with the finding and the auditor's recommendation.
Show full finding ▾Hide full finding ▴Compliance: Finding 2020-002 Federal programs: All CFDA numbers included on the schedule of federal awards for year ended September 30, 2020. Finding: The Single Audit Package was not submitted to the Federal Clearinghouse within the required time period. Criteria: 45 CFR 74.269(d) dictates that auditees' reporting packages should be completed and submitted within the earlier of 30 days after receipt of the auditors package or 9 months after the end of the organization's fiscal year. Condition: The Single Audit package for Halifax Health's year ended September 30, 2020, should have been submitted to the Federal Audit Clearinghouse by December 31, 2021. Questioned costs: None. Cause: Management was unaware funds received from ALN 93.461 were federal funds and required to be reported on the schedule of expenditures of federal awards. Effect: Untimely submission of the reporting package could result in suspension of funding. Context: Management updated SEFA to include the HRSA uninsured program and amounts related to fiscal year 2020. Repeat finding?: No. Recommendation: We recommend management review and strengthen its internal control review process over the identification of federal awards and timely filing of its reporting package. Management's response: Halifax Health management agrees with the finding and the auditor's recommendation.
Identifying Number: 2020-002 Finding: The Single Audit Package was not submitted to the Federal Clearinghouse within the required time period. Corrective Action Taken or Planned: The finding of the single audit package not submitted to the Federal Clearinghouse within the required time period was as a result of additional extensions and funding received after primary review for filing. The federal program that gave rise to the finding was new and included emerging complexities surrounding reporting, threshold amounts and date extensions which resulted in changes in the original dollar amount reported and the final report submitted. Management has implemented corrective procedures in compliance with rules and requirements with this federal program. Submission to the Federal Clearinghouse going forward have been submitted timely. Person Responsible: Eric M. Peburn Anticipated Completion Date: Plan completed by June 30, 2022.
FAC accepted this audit on January 30, 2019 — management decision was due July 30, 2019.
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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