EIN: 943008720
UEI: RLJMTVGN2M63
Audited by: Eide Bailly LLP
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 April 21, 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 October 21, 2026 (47 days from today).
What is a management decision? →FAC accepted this audit on March 29, 2025 — management decision was due September 29, 2025.
FAC accepted this audit on March 19, 2024 — management decision was due September 19, 2024.
Finding Summary: In connection with the audit procedures performed, audit adjustments were required to properly reflect: 1) accounts receivable and revenue, and 2) construction in progress and the amounts payable related to the construction at year‐end. The Organization’s system of internal controls did not include controls to apply cutoff in the affected areas and properly reflect certain transactions in the financial statements. The Organization’s system of internal control over the preparation of the financial statements did not detect errors. Responsible Individuals: Christa Beauchat, Chief Financial Officer Corrective Action Plan: Management is revising its processes to address the areas with audit adjustments to ensure they are not repeated in the future, including a more detailed and thorough review (by management) of account balances prior to the audit. Anticipated Completion Date: 04/30/2024
Show full finding ▾Hide full finding ▴Finding Summary: In connection with the audit procedures performed, audit adjustments were required to properly reflect: 1) accounts receivable and revenue, and 2) construction in progress and the amounts payable related to the construction at year‐end. The Organization’s system of internal controls did not include controls to apply cutoff in the affected areas and properly reflect certain transactions in the financial statements. The Organization’s system of internal control over the preparation of the financial statements did not detect errors. Responsible Individuals: Christa Beauchat, Chief Financial Officer Corrective Action Plan: Management is revising its processes to address the areas with audit adjustments to ensure they are not repeated in the future, including a more detailed and thorough review (by management) of account balances prior to the audit. Anticipated Completion Date: 04/30/2024
Finding Summary: In connection with the audit procedures performed, audit adjustments were required to properly reflect: 1) accounts receivable and revenue, and 2) construction in progress and the amounts payable related to the construction at year‐end. The Organization’s system of internal controls did not include controls to apply cutoff in the affected areas and properly reflect certain transactions in the financial statements. The Organization’s system of internal control over the preparation of the financial statements did not detect errors. Responsible Individuals: Christa Beauchat, Chief Financial Officer Corrective Action Plan: Management is revising its processes to address the areas with audit adjustments to ensure they are not repeated in the future, including a more detailed and thorough review (by management) of account balances prior to the audit. Anticipated Completion Date: 04/30/2024
In connection with the audit procedures performed, it was noted that the Organization did not adequately maintain complete procurement file documentation (as required by 2 CFR 200.318) related to one vendor that was selected for testing. Cause: The Organization did not have adequate internal controls in place to ensure that all vendor purchases/contracts include approved documentation of the required elements. Effect: There is an increased risk of noncompliance when internal controls are not adequately established, followed, and documented related to the procurement and suspension and debarment compliance requirement. Questioned Costs: None reported. Context/Sampling: Nonstatistical sampling was used for this compliance requirement. Sample size was 3 of 6 vendors (that exceeded the micro-purchase threshold for this program) totaling $97,732 out of $101,595 federal expenditures. For one vendor selected and tested, which had an immaterial amount (totaling $13,360) of federal expenditures for the major federal program tested, it was noted that complete internal controls and documentation related to this compliance requirement were not adequately documented. Repeat Finding from Prior Year: No Recommendation: The Organization should improve its processes and controls for: identifying vendors that meet the criteria of the Organization’s procurement policy, and documenting a procurement file (for each such vendor) that includes the required information and approvals. Views of Responsible Officials: Management agrees with this finding.
Show full finding ▾Hide full finding ▴U.S. Department of Housing and Urban Development Federal Financial Assistance Listing 14.231 Covid-19 Emergency Solutions Grant Program – #23-DWS-0409; #72-5-23-4428 Procurement and Suspension and Debarment Significant Deficiency in Internal Control over Compliance 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 Organization is managing the federal award in compliance with federal statutes regulations, and conditions of the federal award. Condition: In connection with the audit procedures performed, it was noted that the Organization did not adequately maintain complete procurement file documentation (as required by 2 CFR 200.318) related to one vendor that was selected for testing. Cause: The Organization did not have adequate internal controls in place to ensure that all vendor purchases/contracts include approved documentation of the required elements. Effect: There is an increased risk of noncompliance when internal controls are not adequately established, followed, and documented related to the procurement and suspension and debarment compliance requirement. Questioned Costs: None reported. Context/Sampling: Nonstatistical sampling was used for this compliance requirement. Sample size was 3 of 6 vendors (that exceeded the micro-purchase threshold for this program) totaling $97,732 out of $101,595 federal expenditures. For one vendor selected and tested, which had an immaterial amount (totaling $13,360) of federal expenditures for the major federal program tested, it was noted that complete internal controls and documentation related to this compliance requirement were not adequately documented. Repeat Finding from Prior Year: No Recommendation: The Organization should improve its processes and controls for: identifying vendors that meet the criteria of the Organization’s procurement policy, and documenting a procurement file (for each such vendor) that includes the required information and approvals. Views of Responsible Officials: Management agrees with this finding.
Finding Summary: In connection with the audit procedures performed, it was noted that the Organization did not adequately maintain complete procurement file documentation (as required by 2 CFR 200.318) related to one vendor that was selected for testing. Responsible Individuals: Christa Beauchat, Chief Financial Officer Corrective Action Plan: Management is implementing processes to maintain adequate and required documentation (under the CFR) for the selection of existing vendors and all vendors selected in the future to evidence adherence to general procurement standards and to evidence that vendors have been verified as not suspended or debarred. Specifically, management will maintain a vendor file (with required documentation) for any vendors that meet the criteria under the CFR. Anticipated Completion Date: Ongoing
In connection with the audit procedures performed, it was noted that there was one expenditure amount that was incurred prior to the period of performance. Cause: The Organization did not have internal controls in place to ensure that all program expenditures were incurred during the corresponding contract’s period of performance. Effect: There is an increased risk of noncompliance when internal controls are not adequately established, followed, and documented related to the period of performance compliance requirement. Questioned Costs: None reported. Context/Sampling: Nonstatistical sampling was used for this compliance requirement. Sample size was 60 program expenditure transactions out of 1,341 total program expenditure transactions, and included $83,946 of $418,405 federal awards. For one expenditure selected and tested, it was noted that $65 of costs charged to the program (out of $83,946 costs sampled and tested) were incurred prior to the related contract’s period of performance. Repeat Finding from Prior Year: No Recommendation: The Organization should improve its processes and controls for: identifying each contract’s period of performance and ensuring that all costs charged to were incurred during the period of performance. Views of Responsible Officials: Management agrees with this finding.
Show full finding ▾Hide full finding ▴U.S. Department of Health & Human Services Federal Financial Assistance Listing 93.958 Block Grants for Mental Health Services - #AL22514C Period of Performance Significant Deficiency in Internal Control over Compliance 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 Organization is managing the federal award in compliance with federal statutes, regulations, and conditions of the federal award. Condition: In connection with the audit procedures performed, it was noted that there was one expenditure amount that was incurred prior to the period of performance. Cause: The Organization did not have internal controls in place to ensure that all program expenditures were incurred during the corresponding contract’s period of performance. Effect: There is an increased risk of noncompliance when internal controls are not adequately established, followed, and documented related to the period of performance compliance requirement. Questioned Costs: None reported. Context/Sampling: Nonstatistical sampling was used for this compliance requirement. Sample size was 60 program expenditure transactions out of 1,341 total program expenditure transactions, and included $83,946 of $418,405 federal awards. For one expenditure selected and tested, it was noted that $65 of costs charged to the program (out of $83,946 costs sampled and tested) were incurred prior to the related contract’s period of performance. Repeat Finding from Prior Year: No Recommendation: The Organization should improve its processes and controls for: identifying each contract’s period of performance and ensuring that all costs charged to were incurred during the period of performance. Views of Responsible Officials: Management agrees with this finding.
Finding Summary: In connection with the audit procedures performed, it was noted that there was one expenditure amount that was incurred prior to the period of performance. Responsible Individuals: Christa Beauchat, Chief Financial Officer Corrective Action Plan: Management is revising its processes to ensure that an adequate review of the period of performance is occurring over the expenditures of each federal award contract (verification that any expenditure charged to a federal award has actually been incurred during the federal award’s contract period). Anticipated Completion Date: Ongoing
FAC accepted this audit on January 26, 2023 — management decision was due July 26, 2023.
FAC accepted this audit on December 8, 2021 — management decision was due June 8, 2022.
FAC accepted this audit on February 22, 2021 — management decision was due August 22, 2021.
FAC accepted this audit on November 19, 2019 — management decision was due May 19, 2020.
FAC accepted this audit on December 9, 2018 — management decision was due June 9, 2019.
FAC accepted this audit on December 4, 2017 — management decision was due June 4, 2018.
FAC accepted this audit on December 6, 2016 — management decision was due June 6, 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.
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