EIN: 946003822
UEI: SBRQRD8J6218
Audited by: WIPFLI LLP
Oversight agency: 93 [Department of Health and Human Services]
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Data as of August 28, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on November 10, 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 May 10, 2026 (113 days ago).
What is a management decision? →The District did not complete its Uniform Guidance audit requirement for the year ended June 30, 2021 by the federal due date. Criteria: Organizations that expend $750,000 or more in a year in federal grant funding are required to file a Uniform Guidance audit with the Federal Audit Clearinghouse by the federal due date. Cause: The District experienced significant turnover in the CEO, CFO, and finance positions over multiple years resulting in delays in completing the Uniform Guidance audit. Effect: The audit was not completed prior to the extended federal due date of September 30, 2022. Recommendation: The District should establish procedures to ensure Uniform Guidance audit reporting requirements for any future grant awards are completed within the required deadlines. View of Responsible Official: The District agrees with the finding and recommendation.
Show full finding ▾Hide full finding ▴Findings 2021.006 – Uniform Guidance Audit Not Filed Timely Program Name/CFD Title: Provider Relief Fund Federal Assistance Listing Number: 93.498 Federal Agency: U.S. Department of Health and Human Services Type of Finding: Noncompliance, Significant Deficiency Compliance Requirement: Reporting Repeat Finding: No Questioned Cost: None Condition: The District did not complete its Uniform Guidance audit requirement for the year ended June 30, 2021 by the federal due date. Criteria: Organizations that expend $750,000 or more in a year in federal grant funding are required to file a Uniform Guidance audit with the Federal Audit Clearinghouse by the federal due date. Cause: The District experienced significant turnover in the CEO, CFO, and finance positions over multiple years resulting in delays in completing the Uniform Guidance audit. Effect: The audit was not completed prior to the extended federal due date of September 30, 2022. Recommendation: The District should establish procedures to ensure Uniform Guidance audit reporting requirements for any future grant awards are completed within the required deadlines. View of Responsible Official: The District agrees with the finding and recommendation.
JCFHD experienced significant turnover in CEO, CFO, and finance positions over multiple years resulting in delays in completing the Uniform Guidance audit. JCFHD is under new leadership and has prioritized implementing policies and procedures to ensure future uniform guidance audits are completed and filed timely. Corrective Action: 1. Develop and implement written accounting policies and procedures aligned with GAAP and COSO principles. 2. Establish a monthly reconciliation calendar for all significant balance sheet accounts, with supervisory review and sign-off. 3. Provide training to accounting staff on new policies, reconciliation standards, and documentation requirements. 4. Assign the Accountant to monitor compliance and report quarterly to the CFO on reconciliation status and control improvements. Completion Date: Target completion within 90 days.
The District’s internal controls over compliance related to the lost revenue calculation were not effective. Criteria: The calculation of lost revenues attributable to Coronavirus, Method 1, requires total actual net revenue from patient care by quarter for 2019 to be compared to total actual net revenue from patient care by quarter for each year, 2020 and 2021. Cause: The District’s lost revenue needed to be recalculated based on updated information after the lost revenue was reported within the Provider Relief Fund reporting portal. Effect: Recalculated lost revenue was less than what was reported to the Provider Relief Fund reporting portal, however, the District had Coronavirus related expenses that made up for the reduced lost revenue. The combined recalculated lost revenue and identified Coronavirus-related expenses were greater than the amount of PRF grant funding received. Recommendation: The District should establish procedures to ensure accuracy of information submitted related to grants and other funding. View of Responsible Official: The District agrees with the finding and the recommendation.
Show full finding ▾Hide full finding ▴Findings 2021.007 – Provider Relief Fund Reporting Portal Program Name/CFD Title: Provider Relief Fund Federal Assistance Listing Number: 93.498 Federal Agency: U.S. Department of Health and Human Services Type of Finding: Noncompliance, Significant Deficiency Compliance Requirement: Reporting Repeat Finding: No Questioned Cost: None Condition: The District’s internal controls over compliance related to the lost revenue calculation were not effective. Criteria: The calculation of lost revenues attributable to Coronavirus, Method 1, requires total actual net revenue from patient care by quarter for 2019 to be compared to total actual net revenue from patient care by quarter for each year, 2020 and 2021. Cause: The District’s lost revenue needed to be recalculated based on updated information after the lost revenue was reported within the Provider Relief Fund reporting portal. Effect: Recalculated lost revenue was less than what was reported to the Provider Relief Fund reporting portal, however, the District had Coronavirus related expenses that made up for the reduced lost revenue. The combined recalculated lost revenue and identified Coronavirus-related expenses were greater than the amount of PRF grant funding received. Recommendation: The District should establish procedures to ensure accuracy of information submitted related to grants and other funding. View of Responsible Official: The District agrees with the finding and the recommendation.
JCFHD experienced substantial leadership and staff turnover in key financial roles over multiple years, including the CEO, CFO, and finance team. As a result, the individuals who originally prepared the lost revenues calculation were no longer employed at the facility when the Uniform Guidance audit was conducted. This led to challenges in locating complete supporting documentation for the original calculation, resulting in additional calculations being necessary. Under new leadership, JCFHD has prioritized the development and implementation of robust policies and procedures to ensure that all relevant financial documentation is readily accessible for future Uniform Guidance audits. These measures are intended to strengthen internal controls and improve audit readiness. Corrective Action: 1. Provide additional training to finance staff on GAAP financial reporting and disclosure requirements to strengthen internal review and oversight. 2. Implement a documented review process for financial statements and footnotes prepared by external auditors, including CFO and Board-level approval prior to issuance. Completion Date: Within 120 days.
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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