EIN: 752999939
UEI: QAJLLPU92NT6
Audited by: Eide Bailly 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 August 30, 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 March 2, 2025 (552 days ago).
What is a management decision? →FAC accepted this audit on June 6, 2023 — management decision was due December 6, 2023.
FAC accepted this audit on June 29, 2022 — management decision was due December 29, 2022.
SMPLTC?s final expenditure listing and lost revenue calculation identified as eligible and claimed under the Provider Relief Fund program were not reviewed and approved by a separate individual outside of the preparer. In addition, SMPLTC?s special report submitted to the Department of Health and Human Services for Period 1 TIN #752999939 was not reviewed and approved by a separate individual outside of the preparer. Cause: SMPLTC had multiple individuals identifying and compiling eligible costs and lost revenue inputs; however, SMPLTC did not have an internal control process in place to ensure a secondary review and approval of eligible expenditures that were summarized from the underlying supporting spreadsheets to the final expenditure listing or lost revenue calculation was documented. The summary spreadsheet and lost revenue calculation were used to claim allowable costs under the federal program. In addition, the review and approval of the report submitted to the Department of Health and Human Services for Period 1 was not performed by someone other than the preparer of the report. Effect: Without a secondary review and approval, there is a possibility that ineligible expenditures or lost revenue may be claimed under the program and the report may not be accurately completed. Questioned Costs: None reported. Context: A nonstatistical sample of 60 expenditures were tested for activities allowed or unallowed and allowable costs/cost principles. All quarters of lost revenue were tested. Key line items were tested on the Period 1 Department of Health and Human Services special report. Repeat Finding from Prior Years: No Recommendation: We recommend SMPLTC implement a control process which includes a secondary review and approval of the summarized final expenditure listing and lost revenue calculation used to claim the allowable costs under the federal program and a secondary review and approval of required reports to be submitted to the federal agency. Views of Responsible Officials: Management agrees with the finding.
Show full finding ▾Hide full finding ▴Criteria: 2 CFR 200.303(a) establishes that the auditee must establish and maintain effective internal control over the federal award that provides assurance that the entity is managing the federal award in compliance with federal statutes, regulations, and conditions of the federal award. Condition: SMPLTC?s final expenditure listing and lost revenue calculation identified as eligible and claimed under the Provider Relief Fund program were not reviewed and approved by a separate individual outside of the preparer. In addition, SMPLTC?s special report submitted to the Department of Health and Human Services for Period 1 TIN #752999939 was not reviewed and approved by a separate individual outside of the preparer. Cause: SMPLTC had multiple individuals identifying and compiling eligible costs and lost revenue inputs; however, SMPLTC did not have an internal control process in place to ensure a secondary review and approval of eligible expenditures that were summarized from the underlying supporting spreadsheets to the final expenditure listing or lost revenue calculation was documented. The summary spreadsheet and lost revenue calculation were used to claim allowable costs under the federal program. In addition, the review and approval of the report submitted to the Department of Health and Human Services for Period 1 was not performed by someone other than the preparer of the report. Effect: Without a secondary review and approval, there is a possibility that ineligible expenditures or lost revenue may be claimed under the program and the report may not be accurately completed. Questioned Costs: None reported. Context: A nonstatistical sample of 60 expenditures were tested for activities allowed or unallowed and allowable costs/cost principles. All quarters of lost revenue were tested. Key line items were tested on the Period 1 Department of Health and Human Services special report. Repeat Finding from Prior Years: No Recommendation: We recommend SMPLTC implement a control process which includes a secondary review and approval of the summarized final expenditure listing and lost revenue calculation used to claim the allowable costs under the federal program and a secondary review and approval of required reports to be submitted to the federal agency. Views of Responsible Officials: Management agrees with the finding.
Department of Health and Human Services COVID-19 Provider Relief Fund and American Rescue Plan Federal Assistance Listing/CFDA #93.498 Finding Summary: The SMP Health ? Long Term Care final expenditure listing and lost revenue calculations for the amounts claimed under the Provider Relief Fund program was not reviewed and approved by a separate individual outside of the preparer. Responsible Individuals: Becky Hansen, SMP Health Vice President of Finance Meldine Tang, CFO St. Catherine North & South Corrective Action Plan: Reporting guidance was unclear throughout the Provider Relief Funding period and at the time of preparation of the report. SMP ? Long Term Care staff did the best they could with the guidance that was available. In the future, SMP Health ? Long Term Care will obtain a secondary review of the expenditure listings and lost revenue calculations prior to the submission of reports. SMP-Long Term Care staff will also keep abreast of any changes in reporting requirements. Due to the nature of these provider relief program submissions, Meldine Tang, CFO of St. Catherine North & South, was selected as a responsible individual to assist with this function based on her knowledge of the provider relief fund programs. Anticipated Completion Date: June 30, 2022
SMPLTC?s special report submitted to the Department of Health and Human Services for Period 1 TIN #752999939 improperly included duplicated general and administrative expenses and healthcare related expenses. Cause: There was no internal control process in place to verify that the total line of expenses was not included in the listing of eligible expenditures. Effect: The special report submitted was not accurately completed. Questioned Costs: The total amount reported that should have been excluded was $1,028,806 related to duplicated costs. This error did nor result in any questioned costs because SMPLTC also reported additional expenses on the Total Unreimbursed Expenses Attributable to Coronavirus line item which based on testing, resulted in sufficient expenses incurred attributable to coronavirus. As a result, there were no questioned costs. Context: Initially SMPLTC realized that they had submitted duplicated costs in their Period 1 Department of Health and Human Services special report. SMPLTC then identified $1,028,806 of eligible expenses from the Total Unreimbursed Expenses Attributable to Coronavirus (Additional Mortgage Interest Expenditures) that were reported on the HHS Period 1 report. SMPLTC tried to reopen their special report when the error was identified, but the request was denied. The interest expense was tested at a summary level and the remaining expenditures were testing through a nonstatistical sample of 60. Repeat Finding from Prior Years: No Recommendation: We recommend SMPLTC implement a control process which includes verifying that no expenses included on the required reports to be submitted to the federal agency are duplicated. Views of Responsible Officials: Management agrees with the finding.
Show full finding ▾Hide full finding ▴Criteria: 2 CFR 200.303(a) establishes that the auditee must establish and maintain effective internal control over federal awards that provides reasonable assurance that SMPLTC is managing the federal awards in compliance with federal statutes, regulations and terms and conditions of the federal award. Condition: SMPLTC?s special report submitted to the Department of Health and Human Services for Period 1 TIN #752999939 improperly included duplicated general and administrative expenses and healthcare related expenses. Cause: There was no internal control process in place to verify that the total line of expenses was not included in the listing of eligible expenditures. Effect: The special report submitted was not accurately completed. Questioned Costs: The total amount reported that should have been excluded was $1,028,806 related to duplicated costs. This error did nor result in any questioned costs because SMPLTC also reported additional expenses on the Total Unreimbursed Expenses Attributable to Coronavirus line item which based on testing, resulted in sufficient expenses incurred attributable to coronavirus. As a result, there were no questioned costs. Context: Initially SMPLTC realized that they had submitted duplicated costs in their Period 1 Department of Health and Human Services special report. SMPLTC then identified $1,028,806 of eligible expenses from the Total Unreimbursed Expenses Attributable to Coronavirus (Additional Mortgage Interest Expenditures) that were reported on the HHS Period 1 report. SMPLTC tried to reopen their special report when the error was identified, but the request was denied. The interest expense was tested at a summary level and the remaining expenditures were testing through a nonstatistical sample of 60. Repeat Finding from Prior Years: No Recommendation: We recommend SMPLTC implement a control process which includes verifying that no expenses included on the required reports to be submitted to the federal agency are duplicated. Views of Responsible Officials: Management agrees with the finding.
Department of Health and Human Services COVID-19 Provider Relief Fund and American Rescue Plan Federal Assistance Listing/CFDA #93.498 Finding Summary: Due to a lack of internal control processes, the general and administrative expenses and healthcare related expenses were improperly stated when the special report was submitted to the Department of Human Services for the Period 1 reporting requirements of the provider relief fund program. Responsible Individuals: Becky Hansen, Vice President of Finance Meldine Tang, CFO St. Catherine North & South Corrective Action Plan: SMP Health ? Long Term Care will obtain a secondary review of the expenditure listings and lost revenue calculations to verify accuracy of this information prior to the submission of reports. Due to the nature of these provider relief program submissions, Meldine Tang, CFO of St. Catherine North & South, was selected as a responsible individual to assist with this function based on her knowledge of the provider relief fund programs. Anticipated Completion Date: June 30, 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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