EIN: 911261904
UEI: GSA_MIGRATION
Data as of August 27, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on September 28, 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 March 28, 2023 (1248 days ago).
What is a management decision? →The Association?s internal controls over compliance related to infection control expenses were not effective. Questioned Costs: $105,570.36 Context: During the audit, it was determined that infection controls expenses reported in period 2 were also part of the expenses reported in period 1. However, it was noted that the Association had sufficient unreimbursed expenses in period 1 that covered the portion of the infection controls expenses reported in period 1. Therefore, the Association had enough expenses and unreimbursed expenses in period 1 and expenses in period 2 to cover the total provider relief funds received in periods 1 and 2. Cause: Management did not have a process that included an additional review to ensure costs were not duplicated in multiple periods. Effect: The Association?s internal controls around compliance were not effective. Recommendation: We recommend that management have a review process in place to make sure expenditures are only reported in one period and not duplicated in another reporting period. However, it was noted that the Association has enough unreimbursed expenses to cover the disbursements noted above and retain the grant funding. View of Responsible Management Officials: Management of the Association will review reported expenses to ensure expenses are not reported in multiple periods in future reporting. Management has enough expenses to more than cover the amount of infection control expenses being double reported.
Show full finding ▾Hide full finding ▴2021-001 Federal Agency: U.S. Department of Health and Human Services Federal Program Title: Provider Relief Fund Federal Assistance Listing Number: 93.498 Type of Finding: Significant Deficiency in Internal Control over Compliance Compliance Requirement: Allowable Costs Award Period: Phase 1 and 2 Reporting (April 1, 2020 ? December 31, 2021) Criteria or Specific Requirement: The Provider Relief Funds were provided under the Coronavirus Aid, Relief, and Economic Security Act (Pub. L. No. 116-136, 134 Stat. 563) and are to be used to prevent, prepare for, and respond to coronavirus and that the funds shall reimburse the recipient only for health care related expenses or lost revenues that are attributable to coronavirus. Condition: The Association?s internal controls over compliance related to infection control expenses were not effective. Questioned Costs: $105,570.36 Context: During the audit, it was determined that infection controls expenses reported in period 2 were also part of the expenses reported in period 1. However, it was noted that the Association had sufficient unreimbursed expenses in period 1 that covered the portion of the infection controls expenses reported in period 1. Therefore, the Association had enough expenses and unreimbursed expenses in period 1 and expenses in period 2 to cover the total provider relief funds received in periods 1 and 2. Cause: Management did not have a process that included an additional review to ensure costs were not duplicated in multiple periods. Effect: The Association?s internal controls around compliance were not effective. Recommendation: We recommend that management have a review process in place to make sure expenditures are only reported in one period and not duplicated in another reporting period. However, it was noted that the Association has enough unreimbursed expenses to cover the disbursements noted above and retain the grant funding. View of Responsible Management Officials: Management of the Association will review reported expenses to ensure expenses are not reported in multiple periods in future reporting. Management has enough expenses to more than cover the amount of infection control expenses being double reported.
U.S. Department of Health and Human Services Eastside Retirement Association (the Association) respectfully submits the following corrective action plan for the year ended December 31, 2021. Audit period: January 1, 2021 - December 31, 2021 The findings from the schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS?FEDERAL AWARD PROGRAMS AUDITS U.S. Department of Health and Human Services 2021-001 Provider Relief Funding ? Assistance Listing No. 93.498 Recommendation: We recommend that the Association ensure that the same infection control expenses are not reported in multiple attestation periods. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Association will make sure to not report the same infection control expenses in multiple periods. Further, the Association had more than enough unreimbursed expenses and additional payroll expenses in period 1 to cover the infection control expenses that were reported in periods 1 and 2. Name(s) of the contact person(s) responsible for corrective action: Michelle Wood, Controller Planned completion date for corrective action plan: December 31, 2022 If the U.S. Department of Health and Human Services has questions regarding this plan, please call Michelle Wood at (425) 556-8107.
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