EIN: 860318085
UEI: TNYLMGGPD6G8
Audited by: Eide Bailly LLP
Oversight agency: 14 [Department of Housing and Urban Development]
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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 May 17, 2024. 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 November 17, 2024 (658 days ago).
What is a management decision? →FAC accepted this audit on April 11, 2023 — management decision was due October 11, 2023.
FAC accepted this audit on May 1, 2022 — management decision was due November 1, 2022.
FAC accepted this audit on April 26, 2021 — management decision was due October 26, 2021.
During testing performed, it was determined that rate quotations and rationale for limited competition were not retained for two of three sample selections, one meeting the micro-purchase threshold ($10,000) and one meeting the small purchase threshold ($250,000). It was also determined that there was no documentation retained regarding verification of vendor suspension or debarment for one covered transaction sample selection. Questioned Costs: None. Context/Sampling: A sample size of three expenditures in excess of $10,000 out of a population of eleven were selected for testing. Cause: The Organization was not following their formal procurement, suspension, and debarment policy and thus did not retain appropriate documentation. Effect: The Organization is not in compliance with the procurement guidelines under the Uniform Guidance. Repeat Finding from Prior Year: Yes. Recommendation: We recommend the Organization adhere to their formal policy when acquiring goods and services as well as retain rate quotations in the procurement files. Views of Responsible Officials: Management agrees with the finding.
Show full finding ▾Hide full finding ▴Material Weakness in Internal Control over Compliance and Noncompliance Finding 2020-001 Procurement, Suspension, and Debarment US Department of Housing and Urban Development CFDA #14.129 Mortgage Insurance Nursing Homes, Intermediate Care Facilities, Board and Care Homes and Assisted Living Facilities Criteria: The Organization is required to create a written procurement, suspension, and debarment policy that complies with applicable federal requirements and to follow this policy when procuring goods and services. Additionally, the procurement records and files for purchases in excess of the micro-purchase threshold shall include rate quotations and contracts shall include all applicable provisions required by Appendix II to 2 CFR Part 200. Condition: During testing performed, it was determined that rate quotations and rationale for limited competition were not retained for two of three sample selections, one meeting the micro-purchase threshold ($10,000) and one meeting the small purchase threshold ($250,000). It was also determined that there was no documentation retained regarding verification of vendor suspension or debarment for one covered transaction sample selection. Questioned Costs: None. Context/Sampling: A sample size of three expenditures in excess of $10,000 out of a population of eleven were selected for testing. Cause: The Organization was not following their formal procurement, suspension, and debarment policy and thus did not retain appropriate documentation. Effect: The Organization is not in compliance with the procurement guidelines under the Uniform Guidance. Repeat Finding from Prior Year: Yes. Recommendation: We recommend the Organization adhere to their formal policy when acquiring goods and services as well as retain rate quotations in the procurement files. Views of Responsible Officials: Management agrees with the finding.
Management?s Response to Auditor?s Findings: Corrective Action Plan December 31, 2020 Prepared by Management of Christian Care Nursing Center, Inc. Corrective Action Plan Finding: 2020-001 Federal Agency Name: U.S. Department of Housing and Urban Development Program Name: Mortgage Insurance Nursing Homes, Intermediate Care Facilities, Board and Care Homes and Assisted Living Facilities CFDA #14.129 Finding Summary: During testing performed, it was determined that rate quotations and rationale for limited competition were not retained for two of three sample selections, one meeting the micro-purchase threshold ($10,000) and one meeting the small purchase threshold ($250,000). It was also determined that there was no documentation retained regarding verification of vendor suspension or debarment for one covered transaction sample selection. Corrective Action Plan: Management created a procurement policy in 2019. Management will review the procurement policy and the 2020 instances of non-compliance with those individuals responsible for procurement. Contact Person: Kathleen Condon, CFO, 602-443-5487 Anticipated Completion Date: April 30, 2021
2019-001
FAC accepted this audit on May 4, 2020 — management decision was due November 4, 2020.
During testing performed, it was determined that rate quotations were not retained for two of three sample selections meeting the small purchase threshold ($10,000). It was also determined that one of the contracts tested did not meet all applicable provisions required by Appendix II to 2 CFR Part 200. Questioned Costs: None. Context/Sampling: A sample size of three expenditures in excess of $10,000 out of a population of nine were selected for testing. Cause: The Organization was not following their formal procurement, suspension, and debarment policy and thus did not retain rate quotations or ensure that contracts included all applicable provisions. Effect: The Organization is not in compliance with the procurement guidelines under the Uniform Guidance. Repeat Finding from Prior Year: No. Recommendation: We recommend the Organization adhere to their formal policy when acquiring goods and services as well as retain rate quotations in the procurement files. Views of Responsible Officials: Management agrees with the finding.
Show full finding ▾Hide full finding ▴Finding 2019-001 Procurement, Suspension, and Debarment US Department of Housing and Urban Development CFDA #14.129 Mortgage Insurance Nursing Homes, Intermediate Care Facilities, Board and Care Homes and Assisted Living Facilities Criteria: The Organization is required to create a written procurement, suspension, and debarment policy that complies with applicable federal requirements and to follow this policy when procuring goods and services. Additionally, the procurement records and files for purchases in excess of the micro-purchase threshold shall include rate quotations and contracts shall include all applicable provisions required by Appendix II to 2 CFR Part 200. Condition: During testing performed, it was determined that rate quotations were not retained for two of three sample selections meeting the small purchase threshold ($10,000). It was also determined that one of the contracts tested did not meet all applicable provisions required by Appendix II to 2 CFR Part 200. Questioned Costs: None. Context/Sampling: A sample size of three expenditures in excess of $10,000 out of a population of nine were selected for testing. Cause: The Organization was not following their formal procurement, suspension, and debarment policy and thus did not retain rate quotations or ensure that contracts included all applicable provisions. Effect: The Organization is not in compliance with the procurement guidelines under the Uniform Guidance. Repeat Finding from Prior Year: No. Recommendation: We recommend the Organization adhere to their formal policy when acquiring goods and services as well as retain rate quotations in the procurement files. Views of Responsible Officials: Management agrees with the finding.
Management?s Response to Auditor?s Findings: Corrective Action Plan December 31, 2019 Prepared by Management of Christian Care Nursing Center, Inc. Corrective Action Plan Finding: 2019-001 Federal Agency Name: U.S. Department of Housing and Urban Development Program Name: Mortgage Insurance - Nursing Homes, Intermediate Care Facilities, Board and Care Homes and Assisted Living Facilities CFDA #14.129 Finding Summary: During testing performed, it was determined that rate quotations were not retained for two of three sample selections meeting the small purchase threshold. It was also determined that one of the contracts tested did not meet all applicable provisions required by Appendix II to 2 CFR Part 200. Corrective Action Plan: Management created a procurement policy in 2019. Management will review the procurement policy and the 2019 instances of non-compliance with those individuals responsible for procurement. Contact Person: Kathleen Condon, CFO, 602-443-5487 Anticipated Completion Date: May 15, 2020
FAC accepted this audit on April 3, 2019 — management decision was due October 3, 2019.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴GSA_MIGRATION
GSA_MIGRATION
FAC accepted this audit on April 1, 2018 — management decision was due October 1, 2018.
FAC accepted this audit on April 12, 2017 — management decision was due October 12, 2017.
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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