EIN: 952557063
UEI: L4EEW9SQX2F6
Audited by: COHNREZNICK
Cognizant 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 January 8, 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 8, 2026 (58 days ago).
What is a management decision? →FAC accepted this audit on November 23, 2024 — management decision was due May 23, 2025.
FAC accepted this audit on November 20, 2023 — management decision was due May 20, 2024.
FAC accepted this audit on November 17, 2022 — management decision was due May 17, 2023.
FAC accepted this audit on November 18, 2021 — management decision was due May 18, 2022.
Reference Number: 2021-001 Federal Program Title: Epidemiology and Laboratory Capacity for Infectious Diseases (ELC) Federal Catalog Number: 93.323 Federal Agency: United States Department of Health and Human Services Category of Finding: Reporting Criteria In accordance with Federal Acquisition Regulation 48 ? CFR 52.204-10 prime contractors awarded a federal contract are required to file a Federal Funding Accountability and Transparency Act (?FFATA?) subaward report by the end of the month following the month in which the prime contractor awards any subcontract greater than $25,000 or $30,000 depending on the date of the subaward. Condition/Context During our review of the compliance requirement reporting related to the major program it was determined that FFATA reporting was not done timely for the major subrecipients. See Schedule of Findings and Questioned Costs for chart/table. Cause The client was initially unaware of the FFATA reporting requirement when not specifically required in the award document. Effect Failure to submit the required FFATA reports by the end of the month following an award given to a subrecipient results in noncompliance with federal regulation 48 ? CFR 52.204-10. Questioned Costs Questioned costs were not identified. Identification as a repeat finding No Recommendation Heluna Health should evaluate every award for applicability of FFATA reporting and should submit FFATA reports by the end of the month following an award given to a subrecipient. Management?s response Management?s interpretation of the FFATA requirement was that if not specifically identified in the Notice of Award agreement (?NOA?), it was not required, since certain federal notices, including certain NOAs, clearly state when FFATA must be reported. Additionally, the organization did not receive any comments from agencies related to this reporting requirement to suggest noncompliance. Now that management is aware of the government's interpretation of the FFATA reporting requirement?even in instances where the NOA is silent?the organization will evaluate each award to determine if FFATA reporting is necessary and will submit the report if that is the case. Since learning of this new information, the organization has complied with the requirement.
Show full finding ▾Hide full finding ▴Reference Number: 2021-001 Federal Program Title: Epidemiology and Laboratory Capacity for Infectious Diseases (ELC) Federal Catalog Number: 93.323 Federal Agency: United States Department of Health and Human Services Category of Finding: Reporting Criteria In accordance with Federal Acquisition Regulation 48 ? CFR 52.204-10 prime contractors awarded a federal contract are required to file a Federal Funding Accountability and Transparency Act (?FFATA?) subaward report by the end of the month following the month in which the prime contractor awards any subcontract greater than $25,000 or $30,000 depending on the date of the subaward. Condition/Context During our review of the compliance requirement reporting related to the major program it was determined that FFATA reporting was not done timely for the major subrecipients. See Schedule of Findings and Questioned Costs for chart/table. Cause The client was initially unaware of the FFATA reporting requirement when not specifically required in the award document. Effect Failure to submit the required FFATA reports by the end of the month following an award given to a subrecipient results in noncompliance with federal regulation 48 ? CFR 52.204-10. Questioned Costs Questioned costs were not identified. Identification as a repeat finding No Recommendation Heluna Health should evaluate every award for applicability of FFATA reporting and should submit FFATA reports by the end of the month following an award given to a subrecipient. Management?s response Management?s interpretation of the FFATA requirement was that if not specifically identified in the Notice of Award agreement (?NOA?), it was not required, since certain federal notices, including certain NOAs, clearly state when FFATA must be reported. Additionally, the organization did not receive any comments from agencies related to this reporting requirement to suggest noncompliance. Now that management is aware of the government's interpretation of the FFATA reporting requirement?even in instances where the NOA is silent?the organization will evaluate each award to determine if FFATA reporting is necessary and will submit the report if that is the case. Since learning of this new information, the organization has complied with the requirement.
CORRECTIVE ACTION PLAN November 18, 2021 Audit Finding Reference: 2021-001 Planned Corrective Action: Management?s interpretation of the FFATA requirement was that if not specifically identified in the Notice of Award agreement (?NOA?), it was not required, since certain federal notices, including certain NOAs, clearly state when FFATA must be reported. Additionally, the organization did not receive any comments from agencies related to this reporting requirement to suggest noncompliance. Now that management is aware of the government's interpretation of the FFATA reporting requirement?even in instances where the NOA is silent?the organization will evaluate each award to determine if FFATA reporting is necessary and will submit the report if that is the case. Since learning of this new information, the organization has complied with the requirement.
FAC accepted this audit on November 22, 2020 — management decision was due May 22, 2021.
FAC accepted this audit on November 19, 2019 — management decision was due May 19, 2020.
FAC accepted this audit on November 14, 2018 — management decision was due May 14, 2019.
FAC accepted this audit on November 19, 2017 — management decision was due May 19, 2018.
FAC accepted this audit on November 21, 2016 — management decision was due May 21, 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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