EIN: 830243083
UEI: K2LJADMGW6L3
Audited by: DeCoria & Company, PC
Oversight agency: 10 [Department of Agriculture]
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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 October 1, 2025. 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 April 1, 2026 (156 days ago).
What is a management decision? →Assistance Listing 10.766 Title Community Facilities Loans and Grants Federal Grantor U.S. Department of Agriculture Compliance Area Reporting Type of Finding Internal Control – Significant Deficiency Questioned Costs None Reported Repeat Finding Yes Criteria 2 CFR 200.327 establishes that reports be complete, accurate, and supported by accounting records (if applicable) and be submitted in compliance with the appropriate deadlines. Condition Westward Heights submitted multiple reports to the USDA after the required due dates. Cause Westward Heights did not have an internal control policy in place to ensure timely closing of month-end or year-end financials. Effect The lack of policy resulted in multiple reports being submitted to the USDA after the due date. Recommendation We recommend that Westward Heights establish deadlines for accounting personnel to complete month-end and year-end financials. Views of Responsible Officials Management and Westward Heights’ Board of Directors agree with the finding. See Westward Heights’ Corrective Action Plan for Finding 2024-002.
Show full finding ▾Hide full finding ▴Assistance Listing 10.766 Title Community Facilities Loans and Grants Federal Grantor U.S. Department of Agriculture Compliance Area Reporting Type of Finding Internal Control – Significant Deficiency Questioned Costs None Reported Repeat Finding Yes Criteria 2 CFR 200.327 establishes that reports be complete, accurate, and supported by accounting records (if applicable) and be submitted in compliance with the appropriate deadlines. Condition Westward Heights submitted multiple reports to the USDA after the required due dates. Cause Westward Heights did not have an internal control policy in place to ensure timely closing of month-end or year-end financials. Effect The lack of policy resulted in multiple reports being submitted to the USDA after the due date. Recommendation We recommend that Westward Heights establish deadlines for accounting personnel to complete month-end and year-end financials. Views of Responsible Officials Management and Westward Heights’ Board of Directors agree with the finding. See Westward Heights’ Corrective Action Plan for Finding 2024-002.
Effective immediately, the Chief Financial Analyst has established a new schedule for monthly financial statements at Westward Heights Care Center. Monthly financial statements will be completed and provided to the Administrator by approximately the 20th of each month. This schedule ensures adequate time to prepare quarterly reports for submission to the USDA. Once the quarterly financials are finalized, the USDA report will be submitted no later than the last day of the month. This plan will also be added to the calendar with reminders set for the Administor to ensure timely review and submission.
2023-002
FAC accepted this audit on September 25, 2024 — management decision was due March 25, 2025.
Assistance Listing 10.766 Title Community Facilities Loans and Grants Federal Grantor U.S. Department of Agriculture Compliance Area Reporting Type of Finding Internal Control – Significant Deficiency Questioned Costs None Reported Repeat Finding Yes Criteria 2 CFR 200.327 establishes that reports be complete, accurate, and supported by accounting records (if applicable) and be submitted in compliance with the appropriate deadlines. Condition Westward Heights submitted each quarterly report to the USDA after the required due dates. Quarterly reports are due by the end of the following month. Cause Westward Heights did not have an internal control policy in place to ensure timely closing of month-end or year-end financials. Effect The lack of policy resulted in multiple reports being submitted to the USDA after the due date. Recommendation We recommend that Westward Heights establish deadlines for accounting personnel to complete month-end and year-end financials. Views of Responsible Officials Management and Westward Heights’ Board of Directors agree with the finding. See Westward Heights’ Corrective Action Plan for Finding 2023-002.
Show full finding ▾Hide full finding ▴Assistance Listing 10.766 Title Community Facilities Loans and Grants Federal Grantor U.S. Department of Agriculture Compliance Area Reporting Type of Finding Internal Control – Significant Deficiency Questioned Costs None Reported Repeat Finding Yes Criteria 2 CFR 200.327 establishes that reports be complete, accurate, and supported by accounting records (if applicable) and be submitted in compliance with the appropriate deadlines. Condition Westward Heights submitted each quarterly report to the USDA after the required due dates. Quarterly reports are due by the end of the following month. Cause Westward Heights did not have an internal control policy in place to ensure timely closing of month-end or year-end financials. Effect The lack of policy resulted in multiple reports being submitted to the USDA after the due date. Recommendation We recommend that Westward Heights establish deadlines for accounting personnel to complete month-end and year-end financials. Views of Responsible Officials Management and Westward Heights’ Board of Directors agree with the finding. See Westward Heights’ Corrective Action Plan for Finding 2023-002.
Effective immediately, our management company changed the process that office managers get invoices submitted and paid, which will guarantee the Chief Financial Analyst gets financial statements out before the 15th of each month. This will allow time to get the quarterly reports completed and sent to the USDA.
2022-002
FAC accepted this audit on October 1, 2023 — management decision was due April 1, 2024.
Finding 2022-002 Assistance Listing 10.766 Title Community Facility Loans and Grants Federal Grantor U.S. Department of Agriculture Compliance Area Reporting Type of Finding Internal Control ? Significant Deficiency Questioned Costs None Reported Repeat Finding No Criteria 2 CFR 200.327 establishes that reports be complete, accurate, and supported by accounting records (if applicable) and be submitted in compliance with the appropriate deadlines. Condition Westward Heights submitted the proposed 2023 annual budget to the USDA February 21, 2023. The 3rd Quarter Report was submitted November 18, 2022. The annual budget was due November 30, 2022. Quarterly reports are due by the end of the following month. Cause Westward Heights did not have an internal control policy in place to ensure timely closing of month-end or year-end financials. Effect The lack of policy resulted in multiple reports being submitted to the USDA after the due date. Recommendation We recommend that Westward Heights establish deadlines for accounting personnel to complete month-end and year-end financials. Views of Responsible Officials Management and Westward Heights? Board of Directors agree with the finding. See Westward Heights? Corrective Action Plan.
Show full finding ▾Hide full finding ▴Finding 2022-002 Assistance Listing 10.766 Title Community Facility Loans and Grants Federal Grantor U.S. Department of Agriculture Compliance Area Reporting Type of Finding Internal Control ? Significant Deficiency Questioned Costs None Reported Repeat Finding No Criteria 2 CFR 200.327 establishes that reports be complete, accurate, and supported by accounting records (if applicable) and be submitted in compliance with the appropriate deadlines. Condition Westward Heights submitted the proposed 2023 annual budget to the USDA February 21, 2023. The 3rd Quarter Report was submitted November 18, 2022. The annual budget was due November 30, 2022. Quarterly reports are due by the end of the following month. Cause Westward Heights did not have an internal control policy in place to ensure timely closing of month-end or year-end financials. Effect The lack of policy resulted in multiple reports being submitted to the USDA after the due date. Recommendation We recommend that Westward Heights establish deadlines for accounting personnel to complete month-end and year-end financials. Views of Responsible Officials Management and Westward Heights? Board of Directors agree with the finding. See Westward Heights? Corrective Action Plan.
Effective immediately, the Chief Financial Analyst has created a schedule for all Westward Heights Care Center monthly financial statements be completed and sent to the Administrator by approximately the 20th of each month. This will allow time to get the quarterly reports completed and sent to the USDA. The annual budget was not completed on time as there was a new administrator. The administrator now has the experience and education to get the budget completed by November 30th and sent to the USDA.
FAC accepted this audit on January 5, 2022 — management decision was due July 5, 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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