EIN: 911033860
UEI: PCA3V3EQFDD9
Data as of August 21, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on May 19, 2022. 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 19, 2022 (1371 days ago).
What is a management decision? →2021-001 Inconsistency in Lost Revenue Methodology Federal Agency Department of Health of 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 provide accurate and consistent reporting, through the end of the Public Health Emergency. Condition An error in an internally developed reporting spreadsheet caused the District to under report its lost revenue. Context This finding appears to be an isolated instance. Effect The District under reported its lost revenue by approx. $1,000,000. Cause The District does not have proper review of internal documentation used to report used to report on federal awards. Recommendation We recommend management formalize and document policies and procedures surrounding the review of internal documentation used to report on federal awards. Views of responsible officials and planned corrective action Management is aware of the compliance requirement and the District plans to formalize a policy to ensure proper review of all internally developed documents used for reporting in fiscal year 2022.
Show full finding ▾Hide full finding ▴2021-001 Inconsistency in Lost Revenue Methodology Federal Agency Department of Health of 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 provide accurate and consistent reporting, through the end of the Public Health Emergency. Condition An error in an internally developed reporting spreadsheet caused the District to under report its lost revenue. Context This finding appears to be an isolated instance. Effect The District under reported its lost revenue by approx. $1,000,000. Cause The District does not have proper review of internal documentation used to report used to report on federal awards. Recommendation We recommend management formalize and document policies and procedures surrounding the review of internal documentation used to report on federal awards. Views of responsible officials and planned corrective action Management is aware of the compliance requirement and the District plans to formalize a policy to ensure proper review of all internally developed documents used for reporting in fiscal year 2022.
May 2, 2022 Dingus, Zarecor and Associates, PLLC Spokane Valley, WA In response to the Single Audit matter identified as following, please see our response. Reported to matters in Section II ? Financial Statement Findings and one matter in Section III ? Federal Award Findings and Questioned Costs. Current year audit finding: 2021-001 Inconsistency in Lost Revenue Methodology Corrective action planned: Management will work to add additional review processes to prevent this from occurring again. Additional review could be added staff oversight or consultation with outside services to review documents further. Anticipated completion date: Fiscal year 2022 Contact person responsible for corrective action: Richard Boggess, Chief Financial Officer Sincerely, Richard Boggess Richard Boggess, Chief Financial Officer Arbor Health
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