EIN: 844608444
UEI: R7YFQJMV9KZ9
Data as of August 23, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on September 24, 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 24, 2026 (152 days ago).
What is a management decision? →The Organization's special reports submitted to the Department of Health and Human Services were not reviewed and approved by a separate individual outside of the preparer. Questioned Costs: Unknown Context: Key line items were tested on the Period 4 special reports submitted to the Department of Health and Human Services. 2 reports were tested, which both lacked appropriate approval. Cause: The Organization did not have an internal control process in place to ensure review and approval of the reports being submitted to the Department of Health and Human Services (HHS). Effect: There is a possibility that the reports may not be accurately completed. Repeat Finding: Yes Recommendation: We recommend that management implement a control process which includes approval of required reports to be submitted to the federal agency.
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 Organization is managing the federal award in compliance with federal statutes, regulations, and conditions of the federal award. Condition: The Organization's special reports submitted to the Department of Health and Human Services were not reviewed and approved by a separate individual outside of the preparer. Questioned Costs: Unknown Context: Key line items were tested on the Period 4 special reports submitted to the Department of Health and Human Services. 2 reports were tested, which both lacked appropriate approval. Cause: The Organization did not have an internal control process in place to ensure review and approval of the reports being submitted to the Department of Health and Human Services (HHS). Effect: There is a possibility that the reports may not be accurately completed. Repeat Finding: Yes Recommendation: We recommend that management implement a control process which includes approval of required reports to be submitted to the federal agency.
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 Organization is managing the federal award in compliance with federal statutes, regulations, and conditions of the federal award. Condition: The Organization's special reports submitted to the Department of Health and Human Services were not reviewed and approved by a separate individual outside of the preparer. Context: Key line items were tested on the Period 4 special reports submitted to the Department of Health and Human Services. 2 reports were tested, which both lacked appropriate approval. Response: Copa Health, Inc will continue to monitor and review internal control systems and implement new policies and/or procedures when necessary or applicable
2022-003
FAC accepted this audit on September 28, 2023 — management decision was due March 28, 2024.
The Organization?s final expenditure listing identified as eligible and claimed under the Provider Relief Fund program lacked documentation of its review by a separate individual outside of the preparer. The support for two out of 60 expenditures tested differed in amounts from the amount on the tracking spreadsheet. Three of the 60 invoices did not include evidence of approval for payment.Cause: The Organization did not have an internal control process in place to ensure the review and approval of eligible expenditures that were summarized from the underlying supporting spreadsheets to the final expenditure listing was documented or that amounts reported were correct. The summary spreadsheet was used to claim allowable costs under the federal program.Effect: There is a possibility that ineligible expenditures may be claimed under the program.Questioned Costs: None reported.Context: Summary level testing was performed over certain payroll related expenditures. In addition, a nonstatistical sample of 60 transactions totaling $511,234 out of $1,115,520 were detail tested. Net amounts differed from the support by $10.Repeat Finding from Prior Years: NoRecommendation: We recommend the Organization implement a control process which includes maintaining documentation of the review and approval of the summarized final expenditure listing used to claim the allowable costs under the federal program.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 Organization is managing the federal award in compliance with federal statutes, regulations, and conditions of the federal award.Condition: The Organization?s final expenditure listing identified as eligible and claimed under the Provider Relief Fund program lacked documentation of its review by a separate individual outside of the preparer. The support for two out of 60 expenditures tested differed in amounts from the amount on the tracking spreadsheet. Three of the 60 invoices did not include evidence of approval for payment.Cause: The Organization did not have an internal control process in place to ensure the review and approval of eligible expenditures that were summarized from the underlying supporting spreadsheets to the final expenditure listing was documented or that amounts reported were correct. The summary spreadsheet was used to claim allowable costs under the federal program.Effect: There is a possibility that ineligible expenditures may be claimed under the program.Questioned Costs: None reported.Context: Summary level testing was performed over certain payroll related expenditures. In addition, a nonstatistical sample of 60 transactions totaling $511,234 out of $1,115,520 were detail tested. Net amounts differed from the support by $10.Repeat Finding from Prior Years: NoRecommendation: We recommend the Organization implement a control process which includes maintaining documentation of the review and approval of the summarized final expenditure listing used to claim the allowable costs under the federal program.Views of Responsible Officials: Management agrees with the finding
Finding 2022-002Federal Agency Name: Department of Health and Human ServicesProgram Name: COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural DistributionCFDA #93.498Finding Summary: The Organization?s final expenditure listing identified as eligible and claimed under theProvider Relief Fund program lacked documentation of its review by a separate individual outside of thepreparer. The support for two out of 60 expenditures tested differed in amounts from the amount on thetracking spreadsheet. Three of the 60 invoices did not include evidence of approval for payment.Responsible Individuals: CFO Martin Quintana, and Controller Gladys LopezCorrective Action Plan: We reviewed the internal controls and provided better separation of duties in the process.Steps were added to the process that entail a review of the preparers? work by a second person before they aresubmitted to the Controller and/or the Chief Financial Officer for approval. Will also establish a process forensuring full review of financial statements.Anticipated Completion Date: By 11/30/2023
The Organization?s special reports submitted to the Department of Health and Human Services were not reviewed and approved by a separate individual outside of the preparer.Cause: The Organization did not have an internal control process in place to ensure review and approval of the reports being submitted to the Department of Health and Human Services (HHS).Effect: There is a possibility that the reports may not be accurately completed.Questioned Costs: None reported.Context: Key line items were tested on the Period 2 and Period 3 special reports submitted to the Department of Health and Human Services. A total of 3 reports were tested, which the 3 reports all lacked appropriate approval.Repeat Finding from Prior Years: NoRecommendation: We recommend the Organization implement a control process which includes 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 Organization is managing the federal award in compliance with federal statutes, regulations, and conditions of the federal award.Condition: The Organization?s special reports submitted to the Department of Health and Human Services were not reviewed and approved by a separate individual outside of the preparer.Cause: The Organization did not have an internal control process in place to ensure review and approval of the reports being submitted to the Department of Health and Human Services (HHS).Effect: There is a possibility that the reports may not be accurately completed.Questioned Costs: None reported.Context: Key line items were tested on the Period 2 and Period 3 special reports submitted to the Department of Health and Human Services. A total of 3 reports were tested, which the 3 reports all lacked appropriate approval.Repeat Finding from Prior Years: NoRecommendation: We recommend the Organization implement a control process which includes approval of required reports to be submitted to the federal agency.Views of Responsible Officials: Management agrees with the finding.
Finding 2022-003Federal Agency Name: Department of Health and Human ServicesProgram Name: COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural DistributionCFDA #93.498Finding Summary: The Organization?s special reports submitted to the Department of Health and HumanServices were not reviewed and approved by a separate individual outside of the preparer.Responsible Individuals: CFO Martin Quintana, and Controller Gladys LopezCorrective Action Plan: We reviewed the internal controls and provided better separation of duties in the process.Steps were added to the process that entail a review of the preparers? work by a second person before they aresubmitted to the Controller and/or the Chief Financial Officer for approval. Will also establish a process forensuring full review of financial statements.Anticipated Completion Date: By 11/30/2023
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