EIN: 646001408
UEI: GSA_MIGRATION
Audited by: WATKINS, WARD AND STAFFORD, PLLC
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 August 13, 2023. 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 February 13, 2024 (933 days ago).
What is a management decision? →The facility has a bank account under their federal identification number that is being used by Sunflower Dental Clinic which was sold on March 1, 2018. The account contains funds that do not belong to North Sunflower Medical Center. Criteria: An effective system of internal control over the facility?s bank accounts should ensure that there are no accounts operated by other corporations under the federal identification number of the facility. Cause: The facility did not properly close their bank account related to the dental clinic before it was sold. Effect: The Sunflower Dental Clinic used the bank account under the facility?s federal identification number and these funds did not belong to the facility. Recommendation: Management should ensure that Sunflower Dental Clinic closes the account and opens a new account under their federal identification number. Views of Responsible Officials: Administration has stated that the account will be removed from their federal identification number.
Show full finding ▾Hide full finding ▴Condition: The facility has a bank account under their federal identification number that is being used by Sunflower Dental Clinic which was sold on March 1, 2018. The account contains funds that do not belong to North Sunflower Medical Center. Criteria: An effective system of internal control over the facility?s bank accounts should ensure that there are no accounts operated by other corporations under the federal identification number of the facility. Cause: The facility did not properly close their bank account related to the dental clinic before it was sold. Effect: The Sunflower Dental Clinic used the bank account under the facility?s federal identification number and these funds did not belong to the facility. Recommendation: Management should ensure that Sunflower Dental Clinic closes the account and opens a new account under their federal identification number. Views of Responsible Officials: Administration has stated that the account will be removed from their federal identification number.
2021-001: The facility has a bank account under their federal identification number that is being used by Sunflower Dental Clinic which was sold on March 1, 2018. The account contains funds that do not belong to North Sunflower Medical Center. Recommendation: Management should ensure that Sunflower Dental Clinic closes the account and opens a new account under their federal identification number. Action Taken: We concur with the recommendation, and measures have been to correct the matter.
2020-001
Numerous entries were made during the audit to correct bookkeeping errors or to make accruals and other adjustments that should have been made by the accounting department. Criteria: An effective system of internal control over the financial record of the facility should include monthly review and reconciliation of certain accounting and financial information. Cause: Management did not effectively review year-end and monthly closing procedures to ensure that financial information was accurate. Effect: The auditors proposed numerous audit adjustments to correct errors that would have been corrected had proper year-end and monthly closing procedures been monitored effectively. Recommendation: Management should review and evaluate transactions and proper monthly closing procedures, including posting of identified adjustments, to expedite the year-end and monthly closing, and provide them with accurate financial information throughout the year, with which informed decisions can be made.
Show full finding ▾Hide full finding ▴Condition: Numerous entries were made during the audit to correct bookkeeping errors or to make accruals and other adjustments that should have been made by the accounting department. Criteria: An effective system of internal control over the financial record of the facility should include monthly review and reconciliation of certain accounting and financial information. Cause: Management did not effectively review year-end and monthly closing procedures to ensure that financial information was accurate. Effect: The auditors proposed numerous audit adjustments to correct errors that would have been corrected had proper year-end and monthly closing procedures been monitored effectively. Recommendation: Management should review and evaluate transactions and proper monthly closing procedures, including posting of identified adjustments, to expedite the year-end and monthly closing, and provide them with accurate financial information throughout the year, with which informed decisions can be made.
2021-002: Numerous entries were made during the audit to correct bookkeeping errors or to make accruals and other adjustments that should have been made by the accounting department. Recommendation. Management should review and evaluate transactions and proper monthly closing procedures, including posting of identified adjustments, to expedite the year-end and monthly closing, and provide them with accurate financial information throughout the year, with which informed decisions can be made. Action Taken: We concur with the recommendation and have implemented procedures to improve the financial information provided to management and are evaluating additional procedures that will improve information provided to management.
2020-002
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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