EIN: 910928081
UEI: ZANWFE2WH6F3
Audited by: DZA PLLC
Oversight agency: 93 [Department of Health and Human Services]
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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 13, 2026. 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 13, 2027 (136 days from today).
What is a management decision? →FAC accepted this audit on June 5, 2025 — management decision was due December 5, 2025.
FAC accepted this audit on June 26, 2024 — management decision was due December 26, 2024.
FAC accepted this audit on July 25, 2023 — management decision was due January 25, 2024.
FAC accepted this audit on May 22, 2022 — management decision was due November 22, 2022.
The District used its 2021 budget, which was not approved prior to March 27, 2020, in its calculation of lost revenues for calendar year 2021, in its reporting of Provider Relief Fund to the Health Resource and Services Administration. The District used its 2020 budget which was approved prior to March 27, 2020, for its calendar year 2020 lost revenues calculation; however, the 2020 budget did not cover the entire period of availability. Context : This finding appears to be an isolated instance. Effect: The use of the 2021 budget has no effect on the Provider Relief Funds the District retained based on the Period 1 reporting and will have no effect on the retention of Provider Relief Funds in future reporting periods. Lost revenue was calculated for 2021 quarters 1 and 2 but will never factor into the retention of Provider Relief Funds. The lost revenue calculated for 2020 will be sufficient for retention of all Provider Relief Funds in the current and future reporting periods. Cause: The District did not does not have proper review of internal documentation used to report on federal awards. Recommendation: We recommend the District change its lost revenue reporting method to Option 3 in the next reporting period, which allows for any reasonable method. This could include budgeted revenues approved after March 27, 2020, to be used in the lost revenue calculation for calendar year 2021 and 2022 or to only provide lost revenue data for calendar year 2020. Views of responsible officials and planned corrective action:
Show full finding ▾Hide full finding ▴2021-001 Unapproved Budgeted Revenues Included in Lost Revenue Calculation Federal Agency: Department of Health and Human Services Assistance Listing Number: 93.498 ? Provider Relief Fund Criteria: [X] Significant Deficiency [ ] Material Weakness [X] Compliance Finding Under the terms and conditions of the award, the recipient certifies it will include only budgeted revenues approved prior to March 27, 2020, for the entire period of availability, in its calculation of lost revenues. Condition: The District used its 2021 budget, which was not approved prior to March 27, 2020, in its calculation of lost revenues for calendar year 2021, in its reporting of Provider Relief Fund to the Health Resource and Services Administration. The District used its 2020 budget which was approved prior to March 27, 2020, for its calendar year 2020 lost revenues calculation; however, the 2020 budget did not cover the entire period of availability. Context : This finding appears to be an isolated instance. Effect: The use of the 2021 budget has no effect on the Provider Relief Funds the District retained based on the Period 1 reporting and will have no effect on the retention of Provider Relief Funds in future reporting periods. Lost revenue was calculated for 2021 quarters 1 and 2 but will never factor into the retention of Provider Relief Funds. The lost revenue calculated for 2020 will be sufficient for retention of all Provider Relief Funds in the current and future reporting periods. Cause: The District did not does not have proper review of internal documentation used to report on federal awards. Recommendation: We recommend the District change its lost revenue reporting method to Option 3 in the next reporting period, which allows for any reasonable method. This could include budgeted revenues approved after March 27, 2020, to be used in the lost revenue calculation for calendar year 2021 and 2022 or to only provide lost revenue data for calendar year 2020. Views of responsible officials and planned corrective action:
The current year Schedule of Audit Findings and Questioned Costs reported one matter in Section III ? Federal Award Findings and Questioned Costs. 2021-001 Unapproved Budgeted Revenues Included in Lost Revenue Calculation Corrective action planned: We will use the correct budget year in the future lost revenue calculations and change our lost revenue option to option 3, ?any reasonable method of estimating revenues?, during the phase four reporting period. Anticipated completion date: May 2022 Contact person responsible for corrective action: Tyler Freeman, Chief Financial Officer
FAC accepted this audit on August 8, 2021 — management decision was due February 8, 2022.
FAC accepted this audit on July 10, 2018 — management decision was due January 10, 2019.
FAC accepted this audit on June 1, 2017 — management decision was due December 1, 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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