EIN: 911323282
UEI: GEPHBMGM92V6
Audited by: Baker Tilly
Oversight agency: 93 [Department of Health and Human Services]
View federal awards & risk assessment →
Data as of September 2, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on October 23, 2025. 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 April 23, 2026 (133 days ago).
What is a management decision? →FAC accepted this audit on October 4, 2024 — management decision was due April 4, 2025.
FAC accepted this audit on March 20, 2024 — management decision was due September 20, 2024.
FAC accepted this audit on December 5, 2023 — management decision was due June 5, 2024.
The auditor tested a sample of forty expenditures of which two payroll transactions did not have evidenced of an approved wage rate. Questioned Costs: None Context: Evidence of approval for the basis of a cost reimbursed by the federal award was not maintained. Cause: Internal process and procedures were not followed as required by the Association’s internal control requirements. Effect: Costs reimbursed by the grant were not supported by the proper authorization and approval. Recommendation: The Association should ensure source documentation is maintained for all costs and elements of a cost calculation reimbursed by federal awards. Views of responsible officials and planned corrective action: There is no disagreement with the audit finding from responsible officials that two out of forty wage rate authorization forms requested were not located. Other documentation was submitted that supported the wage rates, including results of a salary survey performed by an HR consulting company. Actions taken in response to finding: In response to the finding, the Association generated detailed pay rate change history reports from the payroll system for these two employees and took a random sample of pay history for three other employees. Nothing unusual was identifiable. The Association will ensure source documentation is maintained for all federal award cost reimbursements by taking the following actions: -At least two Association leadership staff members will review all payroll changes and save documentation in secure, electronic personnel files and payroll processing files. -An improved human resources information and payroll system with more robust time tracking, reporting and document storage features is being implemented. -Detailed requirements for payroll changes will be added to revised finance and human resources policies and procedures (currently under revision).
Show full finding ▾Hide full finding ▴Finding 2022-002 Allowable Cost Federal Agency: U.S. Department of Health and Human Services Federal Program Title: Technical and Nonfinancial Assistance to Health Centers Program Assistance Listing Number: 93.129 Award Period: 7/1/2021 – 6/30/2022 Type of Finding: Significant Deficiency in Internal Control over Compliance and Compliance Criteria or specific requirement: 2 CFR Subpart E Condition: The auditor tested a sample of forty expenditures of which two payroll transactions did not have evidenced of an approved wage rate. Questioned Costs: None Context: Evidence of approval for the basis of a cost reimbursed by the federal award was not maintained. Cause: Internal process and procedures were not followed as required by the Association’s internal control requirements. Effect: Costs reimbursed by the grant were not supported by the proper authorization and approval. Recommendation: The Association should ensure source documentation is maintained for all costs and elements of a cost calculation reimbursed by federal awards. Views of responsible officials and planned corrective action: There is no disagreement with the audit finding from responsible officials that two out of forty wage rate authorization forms requested were not located. Other documentation was submitted that supported the wage rates, including results of a salary survey performed by an HR consulting company. Actions taken in response to finding: In response to the finding, the Association generated detailed pay rate change history reports from the payroll system for these two employees and took a random sample of pay history for three other employees. Nothing unusual was identifiable. The Association will ensure source documentation is maintained for all federal award cost reimbursements by taking the following actions: -At least two Association leadership staff members will review all payroll changes and save documentation in secure, electronic personnel files and payroll processing files. -An improved human resources information and payroll system with more robust time tracking, reporting and document storage features is being implemented. -Detailed requirements for payroll changes will be added to revised finance and human resources policies and procedures (currently under revision).
Recommendation: The Association should ensure source documentation is maintained for all costs and elements of a cost calculation reimbursed by federal awards. Explanation or disagreement with audit finding: There is no disagreement with the audit finding from responsible officials that two out of forty wage rate authorization forms requested were not located. Other documentation was submitted that supported the wage rates, including results of a salary survey performed by an HR consulting company. Actions taken in response to finding: In response to the finding, the Association generated detailed pay rate change history reports from the payroll system for these two employees and took a random sample of pay history for three other employees. Nothing unusual was identifiable. The Association will ensure source documentation is maintained for all federal award cost reimbursements by taking the following actions: • At least two Association leadership staff members will review all payroll changes and save documentation in secure, electronic personnel files and payroll processing files. • An improved human resources information and payroll system with more robust time tracking, reporting and document storage features is being implemented. • Detailed requirements for payroll changes will be added to revised finance and human resources policies and procedures (currently under revision). Name(s) or the contact person(s) responsible for correction action: Laura Dale, Director of Finance Bob Marsalli, CEO Planned completion date for corrective action plan: January, 2024
FAC accepted this audit on November 8, 2021 — management decision was due May 8, 2022.
FAC accepted this audit on October 6, 2020 — management decision was due April 6, 2021.
FAC accepted this audit on August 26, 2019 — management decision was due February 26, 2020.
FAC accepted this audit on September 16, 2018 — management decision was due March 16, 2019.
FAC accepted this audit on September 18, 2017 — management decision was due March 18, 2018.
FAC accepted this audit on November 7, 2016 — management decision was due May 7, 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.
Browse other Single Audit organizations in Washington →
Track your findings and corrective action plans across audit cycles.
Start tracking findings →Monitor subrecipient audit findings and filing records.
Start monitoring →© 2026 Single Audit Intelligence. All data is public domain.
