EIN: 936002332
UEI: WHW3PLK9KVJ8
Audited by: EIDE BAILLY LLP
Oversight agency: 10 [Department of Agriculture]
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Data as of September 2, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on January 23, 2026. 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 July 23, 2026 (43 days ago).
What is a management decision? →FAC accepted this audit on December 19, 2024 — management decision was due June 19, 2025.
FAC accepted this audit on April 25, 2024 — management decision was due October 25, 2024.
The District did not reduce expenses by amounts reimbursed by other sources related to cost-based reimbursement, as some costs incurred in providing services to the Medicare population are reimbursed. Cause: The District did not have an adequate internal control policy in place to ensure review of amounts reimbursed by other sources. Effect: The District submitted expenses over their actual allowable expenses. Questioned Costs: $369,475 Context: A nonstatistical sample of 9 expenditures were selected for testing, which accounted for $1,155,652 of $1,314,047 direct program expenditures. None of the expenditures were reduced by reimbursements from other sources, which resulted in unallowable costs of $369,475 when considered for the entire population. Repeat Finding from Prior Years: No Recommendation: We recommend that the District enhance internal control policies to ensure that expenses are reviewed for reimbursement from other sources and meet the requirements of the federal program. Views of Responsible Officials: Management agrees with the finding.
Show full finding ▾Hide full finding ▴2023-001 Department of Health and Human Services Federal Financial Assistance Listing #93.498 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Applicable Federal Award Number and Year – Period 4 TIN # Activities Allowed or Unallowed, Allowable Costs/Cost Principles and Reporting Material Weakness in Internal Control Over Compliance and Material Noncompliance Criteria: 2 CFR 200.303(a) establishes that the auditee must establish and maintain effective internal control over the federal award that provides assurance that the entity is managing the federal award in compliance with federal statutes, regulations, and conditions of the federal award. Condition: The District did not reduce expenses by amounts reimbursed by other sources related to cost-based reimbursement, as some costs incurred in providing services to the Medicare population are reimbursed. Cause: The District did not have an adequate internal control policy in place to ensure review of amounts reimbursed by other sources. Effect: The District submitted expenses over their actual allowable expenses. Questioned Costs: $369,475 Context: A nonstatistical sample of 9 expenditures were selected for testing, which accounted for $1,155,652 of $1,314,047 direct program expenditures. None of the expenditures were reduced by reimbursements from other sources, which resulted in unallowable costs of $369,475 when considered for the entire population. Repeat Finding from Prior Years: No Recommendation: We recommend that the District enhance internal control policies to ensure that expenses are reviewed for reimbursement from other sources and meet the requirements of the federal program. Views of Responsible Officials: Management agrees with the finding.
Federal Award Findings and Questioned Costs Finding 2023-001 Federal Agency Name: Department of Health and Human Services Assistance Listing Number: 93.498 Program Name: Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Initial Fiscal Year Finding Occurred: 2023 Finding Summary: The District did not reduce expenses by amounts reimbursed by other sources related to cost-based reimbursement, as some costs incurred in providing services to the Medicare population are reimbursed. The amount of questionable costs not reduced for Medicare reimbursement total $369,475. However, the District had unreimbursed expenses identified on the HRSA Period 4 report as well as additional payroll in excess of what was reported: Additional ARP RURAL Personnel Expenses reduced for amounts reimbursed by other sources Q4 (2022) $45,337 Additional ARP RURAL Fringe Benefit Expenses reduced for amounts reimbursed by other sources Q4 (2022) $10,820 Unreimbursed Expenditures attributed to COVID-19 (reported on Period 4 Report) reduced for amounts reimbursed by other sources $9,122 TOTAL UNREIMBURSED EXPENDITURES $65,279 The District would appreciate consideration of the $65,279 unreimbursed expenses in determining the amount owed back for unspent funding so as to reduce the amount to be paid back to HRSA to $304,196. Corrective Action Plan: The District will enhance internal control practices to ensure expenses are reviewed for reimbursement from other sources and meet the requirements of the federal program. To ensure that expenses are reduced for amounts reimbursed by other sources, the District will incorporate a cost ratio calculation in their process of computing allowable expenses for federal funding programs. Responsible Individuals: Catherine White, Chief Financial Officer and Pennie Peasley, Accounting Manager Anticipated Completion Date: April 1, 2024
FAC accepted this audit on March 30, 2023 — management decision was due September 30, 2023.
FAC accepted this audit on September 28, 2022 — management decision was due March 28, 2023.
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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