EIN: 930725294
UEI: EG9NEVQ8YFD5
Data as of August 25, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on August 31, 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 3, 2023 (1272 days ago).
What is a management decision? →Throughout our review of the organization?s internal controls and current financial policies and procedures manual, we noted that although the organization maintains written documentation of established policies and procedures, those policies do not include certain language required by 2 CFR ?200, specifically related to cash management and allowable cost principles. Cause: The organization has not updated the manual of financial policies to include language required by 2 CFR ?200 regarding the implementation of controls over the management of federal payments and for determining the allowability of costs incurred under federal awards. Effect: Sound internal control can only be effected when the organization?s management monitors compliance with established policies and procedures throughout all levels of the organization and on a continuous basis. The absence of certain written policies required of organization?s receiving federal funding could lead to non-compliance with federal requirements and/or questioned costs. Audit Recommendation: We recommend that management review the current manual of financial policies and procedures, and ascertain that the manual is complete, accurate, and includes all written policies required under Uniform Guidance. Once updated, the manual should be distributed to all appropriate employees, and training as well as monitoring procedures should be instituted to ensure that all employees comply with the organization?s fiscal policies. Management?s Response: Management has reviewed the financial policies and determined that there was certain specific language required by 2 CFR ?200 that was incomplete in the policy. This language has been added and discussed with the Finance Committee and is under review. The final policy will be provided to the full Board of Directors at their next meeting in May of 2022, and the amended policy will be adopted prior to the end of the 2022 fiscal year.
Show full finding ▾Hide full finding ▴Finding number: 2021-001 CFDA number: 93.982 Program name: COVID-19 Mental Health Disaster Assistance Federal agency: United States Department Health and Human Services Pass-through entity: Oregon Health Authority Grant number: 168006 Federal award year: 2020 through 2022 Finding type: Significant Deficiency Compliance requirement: Cash Management and Allowable Costs Questioned costs: n/a Repeat finding: n/a Criteria: The organization?s manual of accounting policies and procedures should include all language required by 2 CFR ?200. Condition: Throughout our review of the organization?s internal controls and current financial policies and procedures manual, we noted that although the organization maintains written documentation of established policies and procedures, those policies do not include certain language required by 2 CFR ?200, specifically related to cash management and allowable cost principles. Cause: The organization has not updated the manual of financial policies to include language required by 2 CFR ?200 regarding the implementation of controls over the management of federal payments and for determining the allowability of costs incurred under federal awards. Effect: Sound internal control can only be effected when the organization?s management monitors compliance with established policies and procedures throughout all levels of the organization and on a continuous basis. The absence of certain written policies required of organization?s receiving federal funding could lead to non-compliance with federal requirements and/or questioned costs. Audit Recommendation: We recommend that management review the current manual of financial policies and procedures, and ascertain that the manual is complete, accurate, and includes all written policies required under Uniform Guidance. Once updated, the manual should be distributed to all appropriate employees, and training as well as monitoring procedures should be instituted to ensure that all employees comply with the organization?s fiscal policies. Management?s Response: Management has reviewed the financial policies and determined that there was certain specific language required by 2 CFR ?200 that was incomplete in the policy. This language has been added and discussed with the Finance Committee and is under review. The final policy will be provided to the full Board of Directors at their next meeting in May of 2022, and the amended policy will be adopted prior to the end of the 2022 fiscal year.
Finding no.: 2021-001 Contact person(s) responsible: Mireya McIlveen, Director of Finance Corrective action planned: Management has reviewed the financial policies and determined that there was certain specific language required by 2 CFR ?200 that was incomplete in the policy. This language has been added and discussed with the Finance Committee and is under review. The final policy will be provided to the full Board of Directors at their next meeting in May of 2022, and the amended policy will be adopted prior to the end of the 2022 fiscal year. Anticipated completion date: This was completed May 26, 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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