EIN: 930848480
UEI: P7HTRBXZD4S1
Data as of August 23, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on September 30, 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 March 30, 2026 (146 days ago).
What is a management decision? →As discussed in Finding 2024-002, equipment purchased with federal funding was not capitalized per NHA's capitalization policy. Because equipment has not been capitalized, appropriate records, physical inventories, safeguarding and maintaining of equipment, and future disposals may not be in compliance with the equipment management requirements. NHA should capitalize equipment according to its capitalization policy and ensure compliance with equipment management requirements of Uniform Guidance.
Show full finding ▾Hide full finding ▴As discussed in Finding 2024-002, equipment purchased with federal funding was not capitalized per NHA's capitalization policy. Because equipment has not been capitalized, appropriate records, physical inventories, safeguarding and maintaining of equipment, and future disposals may not be in compliance with the equipment management requirements. NHA should capitalize equipment according to its capitalization policy and ensure compliance with equipment management requirements of Uniform Guidance.
Corrective Action: Management concurs with the finding and will revise its procedures to ensure that all equipment purchases over the capitalization threshold are capitalized in accordance with GAAP, while continuing to meet grant reporting requirements through separate reporting schedules. Wegner properly capitalized equipment purchases in accordance with GAAP after the audit finding was discussed in September 2025. The Board of Directors also approved the capitalization threshold to be changed from $2,500 to $5,000 on September 25, 2025. Additionally, starting in September 2025, to prevent dual reporting to grant funded expenses, the outsourced CPA adjusted the accounting software to specifically title accounts as grant funded depreciation expenses and grant funded assets.
FAC accepted this audit on March 25, 2020 — management decision was due September 25, 2020.
One client, out of the 40 clients reviewed, did not have documentation in the ROSIE system that income verification was obtained and properly reviewed for program eligibility. Cause: NHA staff reviewing this client?s information thought since they were a referral from another program that this client was adjuctively eligible and no income verification was obtained. The client was not considered adjuctively eligible and income should have been considered for program eligibility. Effect: No income verification being documented in the ROSIE system leads to the client not being eligible for benefits under this WIC program. Recommendation: We recommend that NHA update all staff on the requirements for documenting income verification as part of determining client eligibility at their initial office visit.
Show full finding ▾Hide full finding ▴FA 2019-001 Program Eligibility (Significant Deficiency) Special Supplemental Nutrition Program for Women, Infants and Children (CFDA# 10.557) ? Eligibility Criteria: NHA staff obtain certain information from the client to determine eligibility during the initial office visit and document this in their ROSIE system. Condition: One client, out of the 40 clients reviewed, did not have documentation in the ROSIE system that income verification was obtained and properly reviewed for program eligibility. Cause: NHA staff reviewing this client?s information thought since they were a referral from another program that this client was adjuctively eligible and no income verification was obtained. The client was not considered adjuctively eligible and income should have been considered for program eligibility. Effect: No income verification being documented in the ROSIE system leads to the client not being eligible for benefits under this WIC program. Recommendation: We recommend that NHA update all staff on the requirements for documenting income verification as part of determining client eligibility at their initial office visit.
Planned Corrective Action: The WIC manager planned to meet with all current staff to discuss the requirements for income verification needed to determine eligibility during initial office visits. This will be discussed with all new staff as well going forward. Completion Date: NHA met with all the current staff on January 20, 2020 to discuss eligibility procedures, income verification requirements, and documentation in the ROSIE system. NHA will train all new staff as needed.
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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