FAC Explorer

Audit 408320

FY End
2025-12-31
Total Expended
$4.36M
Findings
1
Programs
4
Organization: Windrose Health Network, INC (IN)
Year: 2025 Accepted: 2026-07-31
Auditor: BLUE & CO LLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1225273 2025-002 Material Weakness Yes N

Programs

ALN Program Spent Major Findings
93.224 HEALTH CENTER PROGRAM $524,026 Yes 0
10.780 COMMUNITY FACILITY LOANS AND GRANTS $298,862 Yes 0
93.527 GRANTS FOR NEW AND EXPANDED SERVICES UNDER THE HEALTH CENTER PROGRAM $283,932 Yes 0
93.767 CHILDREN'S HEALTH INSURANCE PROGRAM $14,418 Yes 0

Contacts

Name Title Type
LBTFGXMADV33 Gregg Grote Auditee
3177394895 Peter Szostak Auditor
No contacts on file

Notes to SEFA

The accompanying schedule of expenditures of federal awards (SEFA) includes the federal award activity of WindRose Health Network, Inc. (WindRose) under programs of the federal government for the year ended December 31, 2024. The information in the SEFA is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (the Uniform Guidance). Because the SEFA presents only a selected portion of the operations of the WindRose, it is not intended to and does not present the financial position, changes in net assets, or cash flows of WindRose.
Expenditures reported on the SEFA are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. WindRose has elected not to use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance.
WindRose did not pass through any federal awards to subrecipients during 2024.

Finding Details

Finding 2025-002
During testing of 40 sliding fee discounts, the auditor noted nine instances where the application of the discount did not fully align with the written policy. One instance involved a calculation error. In the other eight cases, documentation was not obtained within the 30-day grace period; however, the charges were not adjusted back to the patient account. Consequently, these accounts remained at the discounted rate despite the lack of updated documentation.