EIN: 942540194
UEI: MQGXUX1QMZL8
Audited by: Fester and Chapman, PLLC
Oversight agency: 93 [Department of Health and Human Services]
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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 May 4, 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 November 4, 2026 (62 days from today).
What is a management decision? →FAC accepted this audit on April 29, 2025 — management decision was due October 29, 2025.
FAC accepted this audit on March 28, 2024 — management decision was due September 28, 2024.
FAC accepted this audit on April 24, 2023 — management decision was due October 24, 2023.
FAC accepted this audit on March 17, 2022 — management decision was due September 17, 2022.
FAC accepted this audit on March 23, 2021 — management decision was due September 23, 2021.
FAC accepted this audit on May 7, 2020 — management decision was due November 7, 2020.
2019-101: Material Weakness in Internal Controls Over Payroll Charges (Repeat Finding: 2018-102) CFDA No. and Name: CFDA 93.224 Health Center Program Cluster, Health Center Program CFDA 93.unknown - Title V - Urban Indian Health Care CFDA 93.243 - Substance Abuse and Mental Health Services - Projects of Regional and National Significance Award Numbers: 5 H80CS12845-10 and 5 H80CS12845-09; HHSI247201700002C; 6H79TI025843-04, 5H79SM080117-02, and 1H79SM081551-01 Federal Agency: U.S. Department of Health and Human Services Compliance Requirement: Allowable Costs Questioned Costs: Unknown Criteria: In accordance with 2 CFR, ?200.430(8)(viii)(c), the Center should maintain records on an after-the-fact basis that employee compensation charged to federal programs represents a reasonable distribution of employees? actual time and effort worked on federal program activities. Condition and context: For seven out of sixty-eight employees tested, the cost of employee compensation allocated to the above identified federal programs did not agree to time and effort logs. Effect: Employees' compensation costs charged to the programs may not have represented an accurate after-the-fact distribution of time and effort spent on the programs' activities, which could result in unallowed costs being charged to the programs. It was not practical to extend our auditing procedures sufficiently to determine questioned costs, if any, that may have resulted from this finding. Cause: Unknown. Recommendation: The Center should implement procedures to ensure that the cost of employee compensation reflects the actual time and effort expended by the employees, and documentation should be retained that supports the allocation of payroll expenses to federal programs.
Show full finding ▾Hide full finding ▴2019-101: Material Weakness in Internal Controls Over Payroll Charges (Repeat Finding: 2018-102) CFDA No. and Name: CFDA 93.224 Health Center Program Cluster, Health Center Program CFDA 93.unknown - Title V - Urban Indian Health Care CFDA 93.243 - Substance Abuse and Mental Health Services - Projects of Regional and National Significance Award Numbers: 5 H80CS12845-10 and 5 H80CS12845-09; HHSI247201700002C; 6H79TI025843-04, 5H79SM080117-02, and 1H79SM081551-01 Federal Agency: U.S. Department of Health and Human Services Compliance Requirement: Allowable Costs Questioned Costs: Unknown Criteria: In accordance with 2 CFR, ?200.430(8)(viii)(c), the Center should maintain records on an after-the-fact basis that employee compensation charged to federal programs represents a reasonable distribution of employees? actual time and effort worked on federal program activities. Condition and context: For seven out of sixty-eight employees tested, the cost of employee compensation allocated to the above identified federal programs did not agree to time and effort logs. Effect: Employees' compensation costs charged to the programs may not have represented an accurate after-the-fact distribution of time and effort spent on the programs' activities, which could result in unallowed costs being charged to the programs. It was not practical to extend our auditing procedures sufficiently to determine questioned costs, if any, that may have resulted from this finding. Cause: Unknown. Recommendation: The Center should implement procedures to ensure that the cost of employee compensation reflects the actual time and effort expended by the employees, and documentation should be retained that supports the allocation of payroll expenses to federal programs.
2019-101: Material Weakness in Internal Controls Over Payroll Charges CFDA No. and Name: CFDA 93.224 Health Center Program Cluster, Health Centers Program CFDA 93.unknown - Title V - Urban Indian Health Care CFDA 93.243 - Substance Abuse and Mental Health Services - Projects of Regional and National Significance Federal Agency: U.S. Department of Health and Human Services Recommendation: The Center should implement procedures to ensure that the cost of employee compensation reflects the actual time and effort expended by the employees, and documentation should be retained that supports the allocation of payroll expenses to federal programs. Action taken: Native Health will review its procedures when it comes to the time and effort of expanded staff and documentation requirements. In addition, Native Health will be providing further education to assist staff who need to complete the time and effort. Anticipated completion date: 05/01/2020
2018-102
FAC accepted this audit on April 14, 2019 — management decision was due October 14, 2019.
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2017-101
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2017-103
FAC accepted this audit on April 16, 2018 — management decision was due October 16, 2018.
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2016-101
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2016-102
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2016-103
FAC accepted this audit on March 26, 2017 — management decision was due September 26, 2017.
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2015-002
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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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