EIN: 650543088
UEI: ECAVPH8EN4M7
Audited by: FORVIS, LLP
Oversight agency: 93 [Department of Health and Human Services]
Data as of August 28, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on December 11, 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 June 11, 2023 (1174 days ago).
What is a management decision? →The System submitted expenses through the Department of Health and Human Services PRF portal for the first and second 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. Cause: A control was not in place to 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. Effect: The System overstated the expenses submitted through the Department of Health and Human Services PRF portal for the first and second period of availability, resulting in material noncompliance. Context and Questioned Costs: A sample of 60 payroll expenditures totaling $167,651 were tested from a population of $2,891,070. The testing found 16 payroll expenditures that were not in compliance with questioned costs totaling $412,890. A sample of 60 non-payroll expenditures totaling $1,362,940 were tested from a population of $4,174,668. The testing found 7 non-payroll expenditures that were not in compliance with questioned costs totaling $675,080. Identification of Prior Year Audit Findings: N/A Auditor?s 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 on a monthly basis going forward. See Management?s Corrective Action Plan on the following page.
Show full finding ▾Hide full finding ▴Finding 2021-001 ? Payroll and Non-payroll Expense Reviews Material Weakness and Material Noncompliance 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 in place to prevent, or detect and correct, material noncompliance with major federal programs. Condition: The System submitted expenses through the Department of Health and Human Services PRF portal for the first and second 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. Cause: A control was not in place to 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. Effect: The System overstated the expenses submitted through the Department of Health and Human Services PRF portal for the first and second period of availability, resulting in material noncompliance. Context and Questioned Costs: A sample of 60 payroll expenditures totaling $167,651 were tested from a population of $2,891,070. The testing found 16 payroll expenditures that were not in compliance with questioned costs totaling $412,890. A sample of 60 non-payroll expenditures totaling $1,362,940 were tested from a population of $4,174,668. The testing found 7 non-payroll expenditures that were not in compliance with questioned costs totaling $675,080. Identification of Prior Year Audit Findings: N/A Auditor?s 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 on a monthly basis going forward. See Management?s Corrective Action Plan on the following page.
Finding 2021-001- Expense Reviews Contact Person: John McLeod Managements Response: During a review of expenses related to the COVID pandemic, management found payroll and non-payroll expenses first thought eligible but on further review, (and subsequent to the submission to the portal) determined were not eligible. Management has put in to place a policy to for an individual in accounting to review all COVID expenses on a monthly basis going forward. For payroll expenses, the policy includes a review 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 continue to obtain 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: November 28, 2022
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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