EIN: 831758728
UEI: WGF6Y6S9AF49
200044030, 200507069, 201723948, 204063752, 208916091, 262086933, 271279704, 271466676, 273219747, 311572624, 311608691, 311608696, 311608701, 410693953, 410711597, 410855707, 410871848, 411424801, 411539761, 411625095, 411694818, 411728753, 411783680, 411821882, 411927112, 412013927, 416045816, 420868449, 450232943, 450359794, 460904337, 472292912, 752990222, 810754064 · unlinked EINs have no separate FAC filing
Audited by: CliftonLarsonAllen LLP
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 September 30, 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 March 30, 2026 (157 days ago).
What is a management decision? →FAC accepted this audit on September 30, 2024 — management decision was due March 30, 2025.
The Corporation mis-reported lost revenues for one entity’s Period 6 PRF report. Questioned Costs: None Context: During testing, it was noted that one quarter of lost revenues did not agree with the Corporation’s internal financial statements, which was not identified in the Corporation’s review of the reporting submission. This resulted in overstating the Corporation’s lost revenues for the period by $100,000. Cause: Management oversight. Effect: The Corporation mis-keyed one quarter of lost revenue when completing the reporting submission. Repeat Finding: The finding is a repeat of a finding in the prior year. Prior year finding number was 2022-001. Recommendation: We recommend management review the lost revenues included on the reporting submissions to ensure the lost revenues agree with the internal financial statements. Views of responsible officials: There is no disagreement with the audit finding. They have a significant amount of unused lost revenue to cover the mis-reported lost revenue.
Show full finding ▾Hide full finding ▴ederal Agency: U.S. Department of Health and Human Services Federal Program Name: COVID-19 Provider Relief Funding and American Rescue Plan Assistance Listing Number: 93.498 Award Period: January 1, 2023 – December 31, 2023 Type of Finding: Significant Deficiency in Internal Control over Compliance Other Matters Criteria or specific requirement: As outlined in the Terms and Conditions, Provider Relief Fund (PRF) payments may be used to prevent, prepare for, and respond to coronavirus, and for related expenses or lost revenues from health care services attributable to coronavirus. Lost revenues are to be calculated using actual quarterly revenue in the year of reporting compared to same quarterly revenues generated in 2019. Condition: The Corporation mis-reported lost revenues for one entity’s Period 6 PRF report. Questioned Costs: None Context: During testing, it was noted that one quarter of lost revenues did not agree with the Corporation’s internal financial statements, which was not identified in the Corporation’s review of the reporting submission. This resulted in overstating the Corporation’s lost revenues for the period by $100,000. Cause: Management oversight. Effect: The Corporation mis-keyed one quarter of lost revenue when completing the reporting submission. Repeat Finding: The finding is a repeat of a finding in the prior year. Prior year finding number was 2022-001. Recommendation: We recommend management review the lost revenues included on the reporting submissions to ensure the lost revenues agree with the internal financial statements. Views of responsible officials: There is no disagreement with the audit finding. They have a significant amount of unused lost revenue to cover the mis-reported lost revenue.
COVID-19 Provider Relief Funding – Assistance Listing No. 93.489 Recommendation: Management of Cassia and Support Corporations should review the lost revenues included on the reporting submissions to ensure the lost revenues agree with the internal financial statements. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management will implement a review process of the lost revenues that are being reported in the Provider Relief Fund reporting portal to ensure the lost reviews being reported tie to the internal financial statements. Name(s) of the contact person(s) responsible for corrective action: Kathy Youngquist, CFO Planned completion date for corrective action plan: September 2024
2022-001
FAC accepted this audit on September 28, 2023 — management decision was due March 28, 2024.
The Corporation mis-reported lost revenues for one entity?s Period 4 PRF report. Context: During testing, it was noted that one quarter of lost revenues did not agree with the Corporation?s internal financial statements, which was not identified in the Corporation?s review of the reporting submission. This resulted in overstating the Corporation?s lost revenues for the period by $113,771. Cause: Management oversight. Effect: The Corporation mis-keyed one quarter of lost revenue when completing the reporting submission. Recommendation: We recommend management review the lost revenues included on the reporting submissions to ensure the lost revenues agree with the internal financial statements. Views of responsible officials: There is no disagreement with the audit finding. We have a significant amount of unused lost revenue to cover the mis-reported lost revenue and will adjust our next submission to account for this error.
Show full finding ▾Hide full finding ▴Criteria or specific requirement: As outlined in the Terms and Conditions, Provider Relief Fund (PRF) payments may be used to prevent, prepare for, and respond to coronavirus, and for related expenses or lost revenues from health care services attributable to coronavirus. Lost revenues are to be calculated using actual quarterly revenue in the year of reporting compared to same quarterly revenues generated in 2019. Condition: The Corporation mis-reported lost revenues for one entity?s Period 4 PRF report. Context: During testing, it was noted that one quarter of lost revenues did not agree with the Corporation?s internal financial statements, which was not identified in the Corporation?s review of the reporting submission. This resulted in overstating the Corporation?s lost revenues for the period by $113,771. Cause: Management oversight. Effect: The Corporation mis-keyed one quarter of lost revenue when completing the reporting submission. Recommendation: We recommend management review the lost revenues included on the reporting submissions to ensure the lost revenues agree with the internal financial statements. Views of responsible officials: There is no disagreement with the audit finding. We have a significant amount of unused lost revenue to cover the mis-reported lost revenue and will adjust our next submission to account for this error.
Cassia and Support Corporations respectfully submits the following corrective action plan for the year ended December 31, 2022. Audit period: January 1, 2022 ? December 31, 2012 The findings from the schedule of findings and questioned costs are discussed below. The findings is numbered consistently with the numbers assigned in the schedule. FINDINGS?FEDERAL AWARD PROGRAMS AUDITS DEPARTMENT OF Health and Human Services 2022-001 COVID-19 Provider Relief Funding ? Assistance Listing No. 93.489 Recommendation: Management of Cassia and Support Corporations should review the lost revenues included on the reporting submissions to ensure the lost revenues agree with the internal financial statements. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management will implement a review process of the lost revenues that are being reported in the Provider Relief Fund reporting portal to ensure the lost reviews being reported tie to the internal financial statements. Name(s) of the contact person(s) responsible for corrective action: Kathy Youngquist, CFO Planned completion date for corrective action plan: September 2023 If there are any questions regarding this plan, please call Kathy Youngquist at 952-855-5009.
FAC accepted this audit on September 28, 2022 — management decision was due March 28, 2023.
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