EIN: 840676212
UEI: TDCKSWJGKXJ1
Audited by: EIDE BAILLY LLP
Oversight agency: 10 [Department of Agriculture]
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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 July 29, 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 January 29, 2026 (212 days ago).
What is a management decision? →FAC accepted this audit on June 27, 2024 — management decision was due December 27, 2024.
FAC accepted this audit on June 18, 2023 — management decision was due December 18, 2023.
2022-001 Reporting and Written Policies and Procedures Program Information: Federal Agency United States Department of Agriculture Assistance Listing Number 10.766 ? Community Facilities Loans and Grants Cluster Criteria [X] Compliance Finding [X] Significant Deficiency [ ] Material Weakness Under the terms and conditions of the award, the recipient certifies it will provide quarterly financial information, the annual budget, and annual financial statements to the United States Department of Agriculture. The recipient also needs to maintain written policies and procedures for reporting required under the United States Department of Agriculture loan program and for reporting required under all federal awards received. Condition The District did not submit the quarterly reports or annual budget for 2022 to the United States Department of Agriculture. Context This finding appears to be a systemic problem. Cause The District did not have written policies or procedures in place for the required reporting. Effect The District is out of compliance with the terms and conditions of the award. Recommendation We recommend management implement written policies and procedures for reporting required under the United States Department of Agriculture loan program and all federal awards received as well as provide the required reports on a timely basis to all respective parties. View of responsible officials and planned corrective actions Middle Park Health (MPH) management agrees that quarterly financial reporting to USDA as required did not occur in 2022. Turnover in finance leadership during 2022 contributed to this oversight among other factors. At no point did MPH receive communication from USDA surrounding lack of compliance with this requirement. Upon discovering this weakness, MPH promptly implemented corrective action. Reminders have been set following the approval of each quarter?s financial statements by the Board of Directors to submit quarterly financial reports to USDA contacts. The first set of quarterly financials for 2023 were submitted to the USDA on April 28, 2023 and USDA confirmed receipt of these documents as well as confirming that the distribution list used by MPH for this submission was appropriate. MPH does not anticipate further noncompliance with this requirement. MPH will also develop written policies and procedures for the required reporting.
Show full finding ▾Hide full finding ▴2022-001 Reporting and Written Policies and Procedures Program Information: Federal Agency United States Department of Agriculture Assistance Listing Number 10.766 ? Community Facilities Loans and Grants Cluster Criteria [X] Compliance Finding [X] Significant Deficiency [ ] Material Weakness Under the terms and conditions of the award, the recipient certifies it will provide quarterly financial information, the annual budget, and annual financial statements to the United States Department of Agriculture. The recipient also needs to maintain written policies and procedures for reporting required under the United States Department of Agriculture loan program and for reporting required under all federal awards received. Condition The District did not submit the quarterly reports or annual budget for 2022 to the United States Department of Agriculture. Context This finding appears to be a systemic problem. Cause The District did not have written policies or procedures in place for the required reporting. Effect The District is out of compliance with the terms and conditions of the award. Recommendation We recommend management implement written policies and procedures for reporting required under the United States Department of Agriculture loan program and all federal awards received as well as provide the required reports on a timely basis to all respective parties. View of responsible officials and planned corrective actions Middle Park Health (MPH) management agrees that quarterly financial reporting to USDA as required did not occur in 2022. Turnover in finance leadership during 2022 contributed to this oversight among other factors. At no point did MPH receive communication from USDA surrounding lack of compliance with this requirement. Upon discovering this weakness, MPH promptly implemented corrective action. Reminders have been set following the approval of each quarter?s financial statements by the Board of Directors to submit quarterly financial reports to USDA contacts. The first set of quarterly financials for 2023 were submitted to the USDA on April 28, 2023 and USDA confirmed receipt of these documents as well as confirming that the distribution list used by MPH for this submission was appropriate. MPH does not anticipate further noncompliance with this requirement. MPH will also develop written policies and procedures for the required reporting.
2021-001 Reporting and Written Policies and Procedures Corrective action planned: Middle Park Health (MPH) management agrees that quarterly financial reporting to USDA as required did not occur in 2022. Turnover in finance leadership during 2022 contributed to this oversight among other factors. At no point did MPH receive communication from USDA surrounding lack of compliance with this requirement. Upon discovering this weakness, MPH promptly implemented corrective action. Reminders have been set following the approval of each quarter?s financial statements by the Board of Directors to submit quarterly financial reports to USDA contacts. The first set of quarterly financials for 2023 were submitted to the USDA on April 28, 2023 and USDA confirmed receipt of these documents as well as confirming that the distribution list used by MPH for this submission was appropriate. MPH does not anticipate further noncompliance with this requirement. MPH will also develop written policies and procedures for the required reporting. Anticipated completion date: April 27, 2023 Contact person responsible for corrective action: Emily Ebert, CFO & Mikealena Horner, Accountant
FAC accepted this audit on July 7, 2022 — management decision was due January 7, 2023.
FAC accepted this audit on October 21, 2021 — management decision was due April 21, 2022.
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