EIN: 636004388
UEI: JGJLRU1LKFG1
Audited by: FORVIS, LLP
Oversight agency: 93 [Department of Health and Human Services]
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Data as of September 2, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on April 8, 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 October 8, 2024 (696 days ago).
What is a management decision? →Management submitted expenses through the Department of Health and Human Services PRF reporting portal that did not reconcile to the underlying expense details by nature and/or function as provided by management, and therefore did not comply with PRF reporting requirements. Management’s process for reporting through the PRF portal lacked effective controls to prevent, or detect and correct, such reporting noncompliance on a timely basis. Questioned Costs: N/A Context: For PRF reporting period 1, which include periods of availability that ended during the Authority’s fiscal year ended September 30, 2021, management reported through the PRF reporting portal payroll expenses totaling $1,720,114, non-payroll expenses totaling $4,164,457 and lost revenue of $4,764,131. The results of audit procedures determined that the expenses were misclassified between categories as there were actually $1,676,415 in payroll expenses and $4,208,156 in non-payroll expenses included in the respective populations. Effect: Inaccurate information was reported through the Department of Health and Human Services PRF reporting portal with respect to classification of expenses by nature and/or function, resulting in material noncompliance with PRF reporting requirements. Cause: Effective controls were not designed and implemented sufficient to prevent, or detect and correct, inaccurate reporting and classification of coronavirus-related expenses by nature and/or function to the Department of Health and Human Services through the PRF reporting portal. Identification of Prior Year Audit Findings: N/A Recommendation: Effective controls over compliance should be implemented to ensure the classification of allowable costs reported to the Department of Health and Human Services through the PRF reporting portal is accurate with respect to nature and/or function, and in compliance with PRF reporting requirements. Views of responsible officials: Management agrees with the findings and will implement controls to ensure future PRF reporting compliance. See management’s Corrective Action Plan.
Show full finding ▾Hide full finding ▴Finding 2021-002 Material Weakness and Material Noncompliance over Reporting Department of Health and Human Services COVID-19 Provider Relief Funds Assistance Listing 93.498 Criteria: The Department of Health and Human Services provided terms and conditions associated with the Provider Relief Fund (PRF). The use of the PRF distributions is required to be reported to the Department of Health and Human Services by recipients through the PRF reporting portal by and by nature and/or function. Management should have effectively designed controls in place to prevent, or detect and correct, material noncompliance with the reporting requirements of PRF. Condition: Management submitted expenses through the Department of Health and Human Services PRF reporting portal that did not reconcile to the underlying expense details by nature and/or function as provided by management, and therefore did not comply with PRF reporting requirements. Management’s process for reporting through the PRF portal lacked effective controls to prevent, or detect and correct, such reporting noncompliance on a timely basis. Questioned Costs: N/A Context: For PRF reporting period 1, which include periods of availability that ended during the Authority’s fiscal year ended September 30, 2021, management reported through the PRF reporting portal payroll expenses totaling $1,720,114, non-payroll expenses totaling $4,164,457 and lost revenue of $4,764,131. The results of audit procedures determined that the expenses were misclassified between categories as there were actually $1,676,415 in payroll expenses and $4,208,156 in non-payroll expenses included in the respective populations. Effect: Inaccurate information was reported through the Department of Health and Human Services PRF reporting portal with respect to classification of expenses by nature and/or function, resulting in material noncompliance with PRF reporting requirements. Cause: Effective controls were not designed and implemented sufficient to prevent, or detect and correct, inaccurate reporting and classification of coronavirus-related expenses by nature and/or function to the Department of Health and Human Services through the PRF reporting portal. Identification of Prior Year Audit Findings: N/A Recommendation: Effective controls over compliance should be implemented to ensure the classification of allowable costs reported to the Department of Health and Human Services through the PRF reporting portal is accurate with respect to nature and/or function, and in compliance with PRF reporting requirements. Views of responsible officials: Management agrees with the findings and will implement controls to ensure future PRF reporting compliance. See management’s Corrective Action Plan.
Finding 2021-002- Material Weakness and Material Noncompliance over Reporting Contact Person: Andrew Wenning Managements Response: We have determined that certain expenses reported through the Department of Health and Human Services PRF reporting portal for period 1 did not reconcile to the underlying expense details by nature and/or function, and therefore did not comply with PRF reporting requirements. We have implemented a monitoring control over PRF reporting to ensure that expenses submitted through the PRF portal are properly classified by nature and/or function, and that such amounts reconcile to the underlying details and accounting records. Completion Date: April 5, 2024
The Authority submitted expenses through the Department of Health and Human Services PRF portal for the first period of availability that did not meet the criteria of allowable expenditures in accordance with the terms and conditions and lacked related controls over compliance with major federal programs. Context and Questioned Costs: A sample of 60 payroll expenditures and 60 non-payroll expenditures were selected. The sample of 60 identified $85,288 of questioned costs in the sample population to not be in compliance. The sample of 60 non-payroll expenditures were tested and 34 sample selections identified $1,164,098 of questioned costs in the non-payroll population to not be in compliance. The sample was not and was not intended to be statistically valid. Effect: The Authority overstated the expenses submitted through the Department of Health and Human Services PRF portal for the period of availability, resulting in material noncompliance. Cause: A control was not in place to review, approve, prevent, or detect and correct, ineligible expenditures from being identified and reported as qualifying expenditures for the Provider Relief Funds. Qualifying expenditures should have been determined based on the terms and conditions associated with the PRF. Identification of Prior Year Audit Findings: N/A Recommendation: Effective controls over compliance and financial reporting should be implemented to ensure payroll and non-payroll expenses are accumulated in accordance with the terms and conditions prior to claiming such expenditures as being allowable and being submitted through the Department of Health and Human Services PRF portal. Views of responsible officials: Management agrees with the findings and has put in to place a process to review all qualifying expenses monthly moving forward. See Management’s Corrective Action Plan.
Show full finding ▾Hide full finding ▴Finding 2021-003 – Noncompliance with Allowable Costs and Reporting Material Noncompliance and Material Weakness Department of Health and Human Services COVID-19 Provider Relief Funds Assistance Listing 93.498 Criteria: The Department of Health and Human Services provided terms and conditions associated with the Provider Relief Fund (PRF). Those terms and conditions outlined the usages of the PRF distributions received, specifically related to expenses. PRF distributions should only be used to prevent, prepare for, and respond to the coronavirus that have not been reimbursed from other sources or that other sources are not obligated to reimburse. Management should have effectively designed controls to review, approve, prevent, or detect and correct, material noncompliance with major federal programs. Condition: The Authority submitted expenses through the Department of Health and Human Services PRF portal for the first period of availability that did not meet the criteria of allowable expenditures in accordance with the terms and conditions and lacked related controls over compliance with major federal programs. Context and Questioned Costs: A sample of 60 payroll expenditures and 60 non-payroll expenditures were selected. The sample of 60 identified $85,288 of questioned costs in the sample population to not be in compliance. The sample of 60 non-payroll expenditures were tested and 34 sample selections identified $1,164,098 of questioned costs in the non-payroll population to not be in compliance. The sample was not and was not intended to be statistically valid. Effect: The Authority overstated the expenses submitted through the Department of Health and Human Services PRF portal for the period of availability, resulting in material noncompliance. Cause: A control was not in place to review, approve, prevent, or detect and correct, ineligible expenditures from being identified and reported as qualifying expenditures for the Provider Relief Funds. Qualifying expenditures should have been determined based on the terms and conditions associated with the PRF. Identification of Prior Year Audit Findings: N/A Recommendation: Effective controls over compliance and financial reporting should be implemented to ensure payroll and non-payroll expenses are accumulated in accordance with the terms and conditions prior to claiming such expenditures as being allowable and being submitted through the Department of Health and Human Services PRF portal. Views of responsible officials: Management agrees with the findings and has put in to place a process to review all qualifying expenses monthly moving forward. See Management’s Corrective Action Plan.
Finding 2021-003- Material Weakness and Material Noncompliance over Allowable Cost and Reporting Contact Person: Andrew Wenning Managements Response: During a review of expenses related to the COVID pandemic, the audit identified payroll and non-payroll expenses that management first thought eligible but on further review, (and subsequent to the submission to the portal) determined were unallowable per the Provider Relief Fund grant and Coronavirus Relief Fund grant terms and conditions. Management has put into place a policy for an individual in the accounting department to review all COVID expenses on a monthly basis going forward. In addition, management will further investigate the total likely questioned cost in order to determine the complete known questioned cost in the period 1 payroll and non-payroll expenditure population by June 30, 2024. For payroll expenses, the policy includes that a review and approval of the expenditures will be performed by an individual in accounting to ensure that the hours and wages calculated meet the terms and conditions of the PRF. If any non-eligible payroll expenses are identified during the review process, they will be removed. For all other expenses, we will obtain and retain approved copies of all invoices or other documentation to support expenses and review for eligibility. If any non-eligible expenses are identified during the review process, they will be removed. Completion Date: April 5, 2024
The Authority submitted expenses to the Alabama Department of Finance that did not meet the criteria of allowable expenditures in accordance with the terms and conditions and lacked related controls over compliance with major federal programs. Context and Questioned Costs: A sample of 8 payroll expenditures and 17 non-payroll expenditures were selected and tested. The sample of 8 payroll expenditures were tested and identified $6,566 of questioned cost expenditures in the population to not be in compliance. The sample of 17 non-payroll expenditures were tested and identified $304,854 of questioned cost expenditures in the non-payroll population to not be in compliance. The sample was not and was not intended to be statistically valid. Effect: The Authority overstated the expenses submitted through the Alabama Department of Finance for the period of availability, resulting in material noncompliance. Cause: A control was not in place to review, approve, prevent, or detect and correct, ineligible expenditures from being identified and reported as qualifying expenditures for the Coronavirus Relief Funds. Qualifying expenditures should have been determined based on the terms and conditions associated with the CRF. Identification of Prior Year Audit Findings: N/A Recommendation: Effective controls over compliance and financial reporting should be implemented to ensure payroll and non-payroll expenses are accumulated in accordance with the terms and conditions prior to claiming such expenditures as being allowable and being submitted to the Department of the Treasury. Views of responsible officials: Management agrees with the findings and has put in to place a process to review all qualifying expenses monthly moving forward. See Management’s Corrective Action Plan.
Show full finding ▾Hide full finding ▴Finding 2021-004 – Noncompliance with Allowable Costs and Reporting Material Noncompliance and Material Weakness Department of the Treasury passed through the Alabama Department of Finance COVID-19 Coronavirus Relief Fund Assistance Listing 21.019 Criteria: The Department of Department of the Treasury provided terms and conditions associated with the Coronavirus Relief Fund (CRF). Those terms and conditions outlined the usages of the CRF distributions received, specifically related to expenses. CRF distributions should only be used to prevent, prepare for, and respond to the coronavirus that have not been reimbursed from other sources or that other sources are not obligated to reimburse. Management should have effectively designed controls to review, approve, prevent, or detect and correct, material noncompliance with major federal programs. Condition: The Authority submitted expenses to the Alabama Department of Finance that did not meet the criteria of allowable expenditures in accordance with the terms and conditions and lacked related controls over compliance with major federal programs. Context and Questioned Costs: A sample of 8 payroll expenditures and 17 non-payroll expenditures were selected and tested. The sample of 8 payroll expenditures were tested and identified $6,566 of questioned cost expenditures in the population to not be in compliance. The sample of 17 non-payroll expenditures were tested and identified $304,854 of questioned cost expenditures in the non-payroll population to not be in compliance. The sample was not and was not intended to be statistically valid. Effect: The Authority overstated the expenses submitted through the Alabama Department of Finance for the period of availability, resulting in material noncompliance. Cause: A control was not in place to review, approve, prevent, or detect and correct, ineligible expenditures from being identified and reported as qualifying expenditures for the Coronavirus Relief Funds. Qualifying expenditures should have been determined based on the terms and conditions associated with the CRF. Identification of Prior Year Audit Findings: N/A Recommendation: Effective controls over compliance and financial reporting should be implemented to ensure payroll and non-payroll expenses are accumulated in accordance with the terms and conditions prior to claiming such expenditures as being allowable and being submitted to the Department of the Treasury. Views of responsible officials: Management agrees with the findings and has put in to place a process to review all qualifying expenses monthly moving forward. See Management’s Corrective Action Plan.
Finding 2021-004- Material Weakness and Material Noncompliance over Allowable Cost and Reporting Contact Person: Andrew Wenning Managements Response: During a review of expenses related to the COVID pandemic, the audit identified payroll and non-payroll expenses that management first thought eligible but on further review, (and subsequent to the submission to the portal) determined were unallowable per the Coronavirus Relief Fund grant terms and conditions. Management has put into place a policy for an individual in the accounting department to review all COVID expenses on a monthly basis going forward. In addition, management will further investigate the total likely questioned cost in order to determine the complete known questioned cost in the period 1 payroll and non-payroll expenditure population by June 30, 2024. For payroll expenses, the policy includes that a review and approval of the expenditures will be performed by an individual in accounting to ensure that the hours and wages calculated meet the terms and conditions of the CRF. If any non-eligible payroll expenses are identified during the review process, they will be removed. For all other expenses, we will obtain and retain approved copies of all invoices or other documentation to support expenses and review for eligibility. If any non-eligible expenses are identified during the review process, they will be removed. Completion Date: April 5, 2024
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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