EIN: 826000543
UEI: GSA_MIGRATION
Audited by: EIDE BAILLY
Oversight agency: 93 [Department of Health and Human Services]
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Data as of August 28, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on November 30, 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 May 30, 2023 (1189 days ago).
What is a management decision? →No documentation was retained that the District?s final expenditure listing and the special report submitted to the Department of Health and Human Services were reviewed and approved by a separate individual outside of the preparer. In addition, amounts were claimed in the expenditure listing that related to a time period before the preparation, response or prevention of COVID-19. A formula error also existed in the final expenditure listing that resulted in an understatement of allowable expenses applicable to Period 1. Cause: The District did not have an internal control process to ensure documentation of the review and approval of the expenditure listing and the special report. The review process in place did not identify errors in the expenditure listing. Effect: Without a sufficient secondary review and approval, ineligible expenditures may be claimed under the program and the report may not be accurately completed. Questioned Costs: $38,472 in costs prior to the preparation, response, or prevention of COVID-19. Context: Sampling was not used. Summary level testing was performed over general and administrative expenses and healthcare related expenses. Repeat Finding from Prior Years: No Recommendation: We recommend that management reviewed their process and procedures to include monitoring over the expenditure listing and special report. Views of Responsible Officials: Management agrees with the finding.
Show full finding ▾Hide full finding ▴2021-001 Department of Health and Human Services CFDA 93.498 COVID-19 Provider Relief Funds Period 1 TIN #82-6000543 Activities Allowed or Unallowed and Allowable Costs/Cost Principles and Reporting Material Weakness in Internal Control Over Compliance and Noncompliance Criteria: The District must establish and maintain effective internal control over federal awards that provides reasonable assurance that the District is managing the federal awards in compliance with federal statutes, regulations and terms and conditions of the federal award. Condition: No documentation was retained that the District?s final expenditure listing and the special report submitted to the Department of Health and Human Services were reviewed and approved by a separate individual outside of the preparer. In addition, amounts were claimed in the expenditure listing that related to a time period before the preparation, response or prevention of COVID-19. A formula error also existed in the final expenditure listing that resulted in an understatement of allowable expenses applicable to Period 1. Cause: The District did not have an internal control process to ensure documentation of the review and approval of the expenditure listing and the special report. The review process in place did not identify errors in the expenditure listing. Effect: Without a sufficient secondary review and approval, ineligible expenditures may be claimed under the program and the report may not be accurately completed. Questioned Costs: $38,472 in costs prior to the preparation, response, or prevention of COVID-19. Context: Sampling was not used. Summary level testing was performed over general and administrative expenses and healthcare related expenses. Repeat Finding from Prior Years: No Recommendation: We recommend that management reviewed their process and procedures to include monitoring over the expenditure listing and special report. Views of Responsible Officials: Management agrees with the finding.
Power County Hospital District ? Corrective Action Plan Finding 2021-001 Federal Agency Name: Department of Health and Human Services Program Name: COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Period 1 TIN #82-6000543 CFDA #: 93.498 Finding Summary: Power County Hospital District did not retain documentation that the District?s final expenditure listing and the special report submitted to the Department of Health and Human Services were review and approved by a separate individual outside of the preparer. In addition, amounts were claimed in the expenditure listing that related to a time period before the preparation, response or prevention of COVID-19. A formula error also existed in the final expenditure listing that resulted in an understatement of allowable expense applicable to Period 1. Responsible Individuals: Chief Executive Officer (Administrator) Corrective Action Plan: Management agrees with the finding. Although the auditors identified questioned costs in the amount of $38,472 as having been incurred prior to the District?s preparation, response, or prevention of COVID-19, the District had additional qualifying costs incurred for these purposes that were not claimed under the terms of the grant. The additional qualifying costs incurred but not claimed exceeded $900,000, which is in excess of the questioned costs of $38,472. The District is able to support the use of the entire COVID-19 award through qualifying expenses that were not previously reported. The District has implemented an internal control policy over grant reporting. This policy is intended to ensure secondary review and approval of documentation for grant reporting prior to report submission. The review and approval of will include the identification of qualifying expenditures and grant reporting and other items that may be required by the grantor. The Chief Executive Officer will be responsible for ensuring that the policy is implemented. Anticipated Completion Date: December 19, 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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