EIN: 880405927
UEI: N6MNER3XNT61
Audit also covers EIN: 261513495 · unlinked EINs have no separate FAC filing
Audited by: EIDE BAILLY LLP
Oversight agency: 93 [Department of Health and Human Services]
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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 10, 2023. 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 10, 2024 (909 days ago).
What is a management decision? →FAC accepted this audit on September 29, 2022 — management decision was due March 29, 2023.
The Organization does not have an internal control system designed to provide for a complete and accurate consolidated schedule of expenditures of federal awards being audited. The Organization requested Eide Bailly LLP to draft the Schedule. Cause: Auditor assistance with preparation of the Schedule is not unusual as the Schedule has unique and specialized requirements and preparation is only required when the Organization meets a specified threshold of federal expenditures. Effect: There is a reasonable possibility that the Organization would not be able to draft the Schedule and the accompanying notes to the Schedule that is correct without the assistance of the auditors. Questioned Costs: None reported. Context: Sampling was not used. Repeat Finding from Prior Years: No Recommendation: We recommend management be aware of the financial reporting requirements relating to the Organization?s consolidated schedule of expenditures of federal awards and the internal controls that impact financial reporting. Views of Responsible Officials: Management agrees with the finding.
Show full finding ▾Hide full finding ▴2021-001 Department of Health and Human Services Federal Financial Assistance Listing/CFDA #93.498 COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Applicable Federal Award Number and Year ? Period 1 TIN #880405927 and TIN #261513495 Preparation of Consolidated Schedule of Expenditure of Federal Awards Significant Deficiency in Internal Control Over Compliance - Other Criteria: Proper controls over financial reporting include the ability to prepare the consolidated schedule of expenditures of federal awards (Schedule) and accompanying notes to the Schedule. Condition: The Organization does not have an internal control system designed to provide for a complete and accurate consolidated schedule of expenditures of federal awards being audited. The Organization requested Eide Bailly LLP to draft the Schedule. Cause: Auditor assistance with preparation of the Schedule is not unusual as the Schedule has unique and specialized requirements and preparation is only required when the Organization meets a specified threshold of federal expenditures. Effect: There is a reasonable possibility that the Organization would not be able to draft the Schedule and the accompanying notes to the Schedule that is correct without the assistance of the auditors. Questioned Costs: None reported. Context: Sampling was not used. Repeat Finding from Prior Years: No Recommendation: We recommend management be aware of the financial reporting requirements relating to the Organization?s consolidated schedule of expenditures of federal awards and the internal controls that impact financial reporting. Views of Responsible Officials: Management agrees with the finding.
Finding 2021-001 Federal Agency Name: Department of Health and Human Services Program Name: COVID-19 Provider Relief Fund and American Rescue Plan Rural Distribution CFDA #93.498 Finding Summary: Eide Bailly assisted in the preparation of our draft schedule of expenditures and federal awards and accompanying notes to the consolidated schedule of expenditures and federal awards. Responsible Individuals: Colleen Reid, CFO Corrective Action Plan: It is not cost effective to have an internal control system designed to provide for a complete and accurate schedule of expenditures and federal awards. We requested that our auditors, Eide Bailly LLP, assist in the preparation of the schedule of expenditures. The CFO reviewed the draft schedule of expenditures. The review by management will be a continued part of future reports. Anticipated Completion Date: December 31, 2022
The Organization used a budget in the calculation of lost revenue in quarters 1, 2, 3, and 4 of calendar 2020 that was approved prior to March 27, 2020. The Organization used the 2020 budget in the calculation of lost revenue for quarters 1 and 2 of calendar year 2021, as the 2021 budget was not approved as of March 27, 2020. Cause: The Organization did have an approved budget prior to March 27, 2020, for fiscal year 2020, but the approved budget did not cover the entire period of availability. The Organization did not have an adequate internal control policy in place to ensure the lost revenue calculation followed the terms and conditions of the federal program. Effect: The lack of adequate policies governing the lost revenue calculations increases the risk that employees participating in the federal award administration may not be able to detect and correct noncompliance in a timely manner. No lost revenue was reported for quarters 1 and 2 of 2021 (i.e., the quarters which included the incorrect budget information). Questioned Costs: None reported. Context: There was one lost revenue calculation required for the year ended December 31, 2021 and it was fully tested. Repeat Finding from Prior Years: No Recommendation: We recommend that management implement procedures to ensure the lost revenue calculation claimed meets the terms and conditions of the federal program. Views of Responsible Officials: Management agrees with the finding.
Show full finding ▾Hide full finding ▴2021-002 Department of Health and Human Services Federal Financial Assistance Listing/CFDA #93.498 COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Applicable Federal Award Number and Year ? Period 1 TIN #880405927 and TIN #261513495 Activities Allowed or Unallowed and Allowable Costs/Costs Principles Material Weakness in Internal Control Over Compliance; Noncompliance 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 entity is managing the federal award in compliance with federal statutes, regulations, and conditions of the federal award. The Organization selected Option ii to calculate lost revenue, which consists of a comparison of actual results during the period of availability to the approved budget. Condition: The Organization used a budget in the calculation of lost revenue in quarters 1, 2, 3, and 4 of calendar 2020 that was approved prior to March 27, 2020. The Organization used the 2020 budget in the calculation of lost revenue for quarters 1 and 2 of calendar year 2021, as the 2021 budget was not approved as of March 27, 2020. Cause: The Organization did have an approved budget prior to March 27, 2020, for fiscal year 2020, but the approved budget did not cover the entire period of availability. The Organization did not have an adequate internal control policy in place to ensure the lost revenue calculation followed the terms and conditions of the federal program. Effect: The lack of adequate policies governing the lost revenue calculations increases the risk that employees participating in the federal award administration may not be able to detect and correct noncompliance in a timely manner. No lost revenue was reported for quarters 1 and 2 of 2021 (i.e., the quarters which included the incorrect budget information). Questioned Costs: None reported. Context: There was one lost revenue calculation required for the year ended December 31, 2021 and it was fully tested. Repeat Finding from Prior Years: No Recommendation: We recommend that management implement procedures to ensure the lost revenue calculation claimed meets the terms and conditions of the federal program. Views of Responsible Officials: Management agrees with the finding.
Finding 2021-002 Federal Agency Name: Department of Health and Human Services Program Name: COVID-19 Provider Relief Fund and American Rescue Plan Rural Distribution CFDA #93.498 Finding Summary: Eide Bailly LLP noted that we used a budget in the calculation of lost revenue in quarters 2, 3, and 4 of calendar year 2020 that was approved prior to March 27, 2020. We used the 2020 budget to report budgeted numbers for quarters 1 and 2 of calendar year 2021, as the 2021 budget was not approved prior to March 27, 2020. Responsible Individuals: Colleen Reid, CFO Corrective Action Plan: Management will ensure any further lost revenue reported is calculated using a different method. Anticipated Completion Date: December 31, 2022
There was no evidence of formal review and approval for the calculations of lost revenue or tracking of other sources of funding to ensure that expenses claimed for the program were not claimed by other funding sources. In addition, there was no evidence retained that the Organization?s special report submitted to the Department of Health and Human Services for Period 1 was reviewed and approved prior to submission. Cause: The Organization did not have an adequate internal control policy in place to ensure documented review and approval of the following items was maintained: 1) calculation of lost revenue, 2) tracking of other sources of funding to ensure that expenses claimed were not claimed by other funding sources, and 3) the special report submitted to the Department of Health and Human Services for Period 1. Effect: The lack of adequate policies governing review and approval increases the risk that employees participating in the federal awards administration may not be able to detect and correct noncompliance in a timely manner. Questioned Costs: None reported. Context: The lost revenue calculation for all applicable quarters was tested, and key line items were tested on the special report submitted to the Department of Health and Human Services for Period 1. Repeat Finding from Prior Years: No Recommendation: We recommend that the Organization enhance internal control policies to ensure that formal documentation of review and approval is obtained and retained. Views of Responsible Officials: Management agrees with the finding.
Show full finding ▾Hide full finding ▴2021-003 Department of Health and Human Services Federal Financial Assistance Listing/CFDA #93.498 COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Applicable Federal Award Number and Year ? Period 1 TIN #880405927 and TIN #261513495 Activities Allowed or Unallowed and Allowable Costs/Costs Principles and Reporting Material Weakness in Internal Control Over Compliance 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 entity is managing the federal award in compliance with federal statutes, regulations, and conditions of the federal award. Condition: There was no evidence of formal review and approval for the calculations of lost revenue or tracking of other sources of funding to ensure that expenses claimed for the program were not claimed by other funding sources. In addition, there was no evidence retained that the Organization?s special report submitted to the Department of Health and Human Services for Period 1 was reviewed and approved prior to submission. Cause: The Organization did not have an adequate internal control policy in place to ensure documented review and approval of the following items was maintained: 1) calculation of lost revenue, 2) tracking of other sources of funding to ensure that expenses claimed were not claimed by other funding sources, and 3) the special report submitted to the Department of Health and Human Services for Period 1. Effect: The lack of adequate policies governing review and approval increases the risk that employees participating in the federal awards administration may not be able to detect and correct noncompliance in a timely manner. Questioned Costs: None reported. Context: The lost revenue calculation for all applicable quarters was tested, and key line items were tested on the special report submitted to the Department of Health and Human Services for Period 1. Repeat Finding from Prior Years: No Recommendation: We recommend that the Organization enhance internal control policies to ensure that formal documentation of review and approval is obtained and retained. Views of Responsible Officials: Management agrees with the finding.
Finding 2021-003 Federal Agency Name: Department of Health and Human Services Program Name: COVID-19 Provider Relief Fund and American Rescue Plan Rural Distribution CFDA #93.498 Finding Summary: There was no formal documentation of review and approval for overall expenses or the calculation of lost revenue by a separate individual outside of the preparer. Responsible Individuals: Colleen Reid, CFO Corrective Action Plan: All tracking documents that have calculations will be reviewed by the CFO if the Controller compiles for accuracy and vice versa. The reviewed will sign off by email or by physical signature that they have reviewed and agree with the calculations. Anticipated Completion Date: December 31, 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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