Arizona · Nonprofit · under $2M in federal spending
Copa Health, Inc.
Mesa, AZ
The FY2023 single audit reports 1 finding: 1 material weakness, 1 repeat.
No FY2024 single audit on file as of October 30, 2026. For the fiscal year ending September 30, 2024, it was due June 30, 2025, 487 days earlier. It is expected because the FY2023 audit reported $1,021,713 in federal spending; an organization whose federal spending fell below the threshold would not need one.
Score: 21 of 100 (FY2023 audit)
The sum of eight parts, each read from the audit. How the score works.
| Part | Rule | Points | Max |
|---|
| Material weaknesses | 8 points each | 8 | 24 |
| Significant deficiencies | 3 points each | 0 | 9 |
| Repeat findings | 5 points each | 5 | 15 |
| Longest repeat chain | 2 years 3, 3 years 6, 4 years 9, 5+ years 12 | 3 | 12 |
| Modified major-program opinions | qualified 8 each; any adverse or disclaimer 15 | 0 | 15 |
| Questioned costs | known amount of $25,000 or more, by share and dollars | 0 | 15 |
| Going concern | auditor included a going-concern paragraph | 0 | 5 |
| Prior-year lateness | prior-year audit late or not filed, scored only with a finding | 5 | 5 |
| Score | | 21 | 100 |
Federal funding, FY2023
$1,021,713 in federal awards spent, across 2 programs. Largest funding agencies:
| Agency | Spent |
|---|
| Department of Health and Human Services | $689,270 |
| Department of Housing and Urban Development | $332,443 |
FY2023 audit
- FAC record
- 2023-09-GSAFAC-0000379657
- Fiscal year end
- September 30, 2023
- Accepted by FAC
- September 24, 2025; submitted 451 days after its due date (June 30, 2024)
- Federal spending
- $1,021,713 · 2 programs
- Major programs
- 1
- Score
- 21 of 100
Finding 2023-005
material weaknessrepeat finding
- Program
- PROVIDER RELIEF FUND (93.498)
- Compliance requirement
- Reporting
- Repeat
- Chain of 2 audit years; prior finding 2022-003
- FAC record
- FY2023 audit on fac.gov
Finding text from the filing
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:
The Organization's special reports submitted to the Department of Health and Human Services were
not reviewed and approved by a separate individual outside of the preparer.
Questioned Costs:
Unknown
Context:
Key line items were tested on the Period 4 special reports submitted to the Department of Health and
Human Services. 2 reports were tested, which both lacked appropriate approval.
Cause:
The Organization did not have an internal control process in place to ensure review and approval of the
reports being submitted to the Department of Health and Human Services (HHS).
Effect:
There is a possibility that the reports may not be accurately completed.
Repeat Finding:
Yes
Recommendation:
We recommend that management implement a control process which includes approval of required
reports to be submitted to the federal agency.