Audit 36313

SUMMARY OF AUDITOR?S RESULTS 1. The Independent Auditor?s Report expresses an unmodified opinion on the financial statements of Genesee Valley Presbyterian Nursing Center d/b/a Kirkhaven, HUD Project 014-43199 (Kirkhaven) prepared in accordance with generally accepted accounting principles. 2. No significant deficiencies or material weaknesses related to the audit of the financial statements are reported in the Independent Auditor?s Report on Internal Control Over Financial Reporting and on Compliance and Other Matters Based on an Audit of Financial Statements Performed in Accordance with Government Auditing Standards. 3. No instances of noncompliance material to the financial statements of Kirkhaven which would be required to be reported in accordance with Government Auditing Standards were disclosed during the audit. 4. No material weaknesses or significant deficiencies were identified relating to the audit of each major federal award program in the Independent Auditor?s Report on Compliance for Each Major Program and on Internal Control Over Compliance Required by the Uniform Guidance. 5. The independent auditor?s report on compliance for Kirkhaven?s major federal award programs expresses an unmodified opinion. 6. Audit finding (2022-001) that is required to be reported in accordance with 2 CFR section 200.516(a) are reported in this schedule. 7. The program tested as a major program was: ? United States Department of Housing and Urban Development (HUD), Assistance Listing No. 14.129 8. The threshold for distinguishing Types A and B programs was $750,000. 9. Kirkhaven was determined to be a low-risk auditee. B. FINDINGS - FINANCIAL STATEMENT AUDIT None. FINDINGS AND QUESTIONED COSTS - MAJOR FEDERAL AWARDS PROGRAM Finding 2022-001 ? Assistance Listing No. 14.129 ? United States Department of Housing and Urban Development Criteria Under the terms of the related regulatory agreement Kirkhaven is required to make timely monthly debt payments and deposits in certain escrow accounts. Condition/Context As part of our compliance testing, we reviewed the debt and escrow schedules and noted that the debt payments and escrow payments due in October through December of 2022 were not made.

SUMMARY OF AUDITOR?S RESULTS 1. The Independent Auditor?s Report expresses an unmodified opinion on the financial statements of Genesee Valley Presbyterian Nursing Center d/b/a Kirkhaven, HUD Project 014-43199 (Kirkhaven) prepared in accordance with generally accepted accounting principles. 2. No significant deficiencies or material weaknesses related to the audit of the financial statements are reported in the Independent Auditor?s Report on Internal Control Over Financial Reporting and on Compliance and Other Matters Based on an Audit of Financial Statements Performed in Accordance with Government Auditing Standards. 3. No instances of noncompliance material to the financial statements of Kirkhaven which would be required to be reported in accordance with Government Auditing Standards were disclosed during the audit. 4. No material weaknesses or significant deficiencies were identified relating to the audit of each major federal award program in the Independent Auditor?s Report on Compliance for Each Major Program and on Internal Control Over Compliance Required by the Uniform Guidance. 5. The independent auditor?s report on compliance for Kirkhaven?s major federal award programs expresses an unmodified opinion. 6. Audit finding (2022-001) that is required to be reported in accordance with 2 CFR section 200.516(a) are reported in this schedule. 7. The program tested as a major program was: ? United States Department of Housing and Urban Development (HUD), Assistance Listing No. 14.129 8. The threshold for distinguishing Types A and B programs was $750,000. 9. Kirkhaven was determined to be a low-risk auditee. B. FINDINGS - FINANCIAL STATEMENT AUDIT None. FINDINGS AND QUESTIONED COSTS - MAJOR FEDERAL AWARDS PROGRAM Finding 2022-001 ? Assistance Listing No. 14.129 ? United States Department of Housing and Urban Development Criteria Under the terms of the related regulatory agreement Kirkhaven is required to make timely monthly debt payments and deposits in certain escrow accounts. Condition/Context As part of our compliance testing, we reviewed the debt and escrow schedules and noted that the debt payments and escrow payments due in October through December of 2022 were not made.