EIN: 620479367
UEI: J7VBJ7NEJ5R7
Data as of August 20, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on July 19, 2022. 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 January 19, 2023, which was (1309 days ago).
What is a management decision? →Criteria Provider Relief Fund (PRF) reports should be reviewed and approved by an appropriate individual to ensure that reports contain detailed information and supporting documentation about the allowable expenditures. Condition Cause and Effect There is no evidence of review of the PRF report submissions. The issue stems from the fact the review took place verbally. This level of review results in the inability to show evidence that the review has taken place. Questioned Cost None. Statistically Valid Sample The sample was not intended to be, and was not, a statistically valid sample. Identification of whether the audit finding is a repeat of a finding in the immediately prior audit. This is not a repeat finding. Recommendation We recommend that management implement appropriate controls and processes to review the PRF report submissions and to provide evidence of the related review.
Finding No. 2021-001 Corrective Action Plan I. Name of the contact person responsible for corrective action Rick Hetherington- VP/System Controller 2. Corrective action planned ? a. For all future CARES Act reporting, the System will maintain evidence of the review performed by the CFO. 3. Anticipated completion date June 30, 2022 4. If the client does not agree with the audit findings or believes corrective action is not required, include an explanation and specific reasons Agree with Finding No. 2021-00I 5. The reference numbers the auditors assigned to the audit findings in the schedule of findings and questioned costs Finding No. 2021-001
Criteria Purchase order (PO) related invoices should be reviewed and approved by an appropriate individual to ensure that PRF funds were used for eligible costs and that expenses are correctly coded for COVID-19 related activities to the COVID-19 designated codes. Condition Cause and Effect There is no evidence of functional leader review of the PO related invoices. The issue stems from the fact the review took place only in an electronic format. This level of review results in the inability to show evidence that the review has taken place, as there is no information technology reliance on the system containing the approval signatures. Questioned Cost None. Statistically Valid Sample The sample was not intended to be, and was not, a statistically valid sample. Identification of whether the audit finding is a repeat of a finding in the immediately prior audit. This is not a repeat finding. Recommendation We recommend that management implement appropriate controls and processes to review the PO related invoices and to provide appropriate evidence of the related review.
Finding No.2021-002 Corrective Action Plan I. Name of the contact person responsible for corrective action Rick Hetherington- VP/System Controller 2. Corrective action planned a. The System will implement controls to ensure that all COVID costs related to PO invoices are manually reviewed and approved by site leaders to ensure that costs incurred are eligible COVID costs. 3. Anticipated completion date June 30, 2022 4. If the client does not agree with the audit findings or believes corrective action is not required, include an explanation and specific reasons Agree with Finding No. 2021-002 5. The reference numbers the auditors assigned to the audit findings in the schedule of findings and questioned costs Finding No. 2021-002
Criteria Employee timecards should be reviewed and approved by an appropriate individual to ensure that PRF funds were used for eligible costs and that expenses are correctly coded for COVID-19 related activities to the COVID-19 designated codes. Condition Cause and Effect There is no evidence of functional leader review of the employee time cards. The issue stems from the fact the review took place only in an electronic format. This level of review results in the inability to show evidence that the review has taken place, as there is no information technology reliance on the system containing the approval signatures. Questioned Cost None. Statistically Valid Sample The sample was not intended to be, and was not, a statistically valid sample. Identification of whether the audit finding is a repeat of a finding in the immediately prior audit. This is not a repeat finding. Recommendation We recommend that management implement appropriate controls and processes to review the employee time cards and to provide appropriate evidence of the related review.
Finding No. 2021-003 Corrective Action Plan I. Name of the contact person responsible for corrective action Rick Hetherington- VP/System Controller 2. Corrective action planned a. The System will implement controls to ensure that all hours and related compensation costs charged as COVID costs are manually reviewed and approved to ensure costs are COVID eligible. 3. Anticipated completion date June 30, 20224. If the client does not agree with the audit findings or believes corrective action is not required, include an explanation and specific reasons Agree with Finding No. 2021-003 5. The reference numbers the auditors assigned to the audit findings in the schedule of findings and qu?stioned costs Finding No. 2021-003
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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