EIN: 060897105
UEI: UBAHC6YFMG63
Data as of August 23, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on April 5, 2021. 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 October 5, 2021 (1784 days ago).
What is a management decision? →In some instances, expenditures for grant related purposes lacked correct allocations during the year and were required to be reallocated to the proper grant code through manual adjustments, including entries made at the end of the fiscal year during the financial statement closing process. Cause: The Organization implemented a new financial system on July 1, 2019 which resulted in certain costs not being captured correctly, and needing to be manually reallocated. In addition, there were a number of new grants related to COVID-19, not captured by the system that required additional time to manually allocate the costs to the proper grant program. Effect: All grant expenditure allocations must be complete and accurate to ensure all expenditures are within grant expenditure guidelines and reported appropriately to the grantors in the correct periods throughout the fiscal year as many of the grants have quarterly reporting requirements. Questioned Costs: None. Context: Cost allocations made during the year ended June 30, 2020 necessitated adjustments by management at the end of the year in connection with the financial statement closing process. Identification of a Repeat Finding: See Finding No. 2019-001. Recommendation: The Organization should continue to work to improve the functionality of the new system that was implemented during fiscal year 2020 in order to maximize the accuracy of the monthly expenditures reported for each grant program and to reduce the number of manual allocations required to modify the allocations made by the system. This should reduce the risk of human error when allocating grant expenditures to the proper programs and allow for accurate expenditure reporting during interim periods. Views of Responsible Officials and Planned Corrective Action: See management?s response to the finding and corrective action plan submitted with the reporting package.
Show full finding ▾Hide full finding ▴Finding No. 2020-001 Grantor: U.S. Department of Health and Human Services Program Names: Health Center Program (Community Health Centers, Migrant Health Centers, Health Care for the Homeless, and Pubic Housing Primary Care) COVID-19 ? FY 2020 Coronavirus Supplemental Funding for Health Centers ? H8C COVID-19 ? Health Center Coronavirus Aid, Relief and Economic Security (CARES) Act Funding ? H8D COVID-19 ? FY 2020 Expanding Capacity for Coronavirus Testing (ECT) ? H8E Federal CFDA: 93.224 Significant Deficiency Criteria: Grant expenditures must be allocated to their respective grants accurately and in a timely manner. Condition: In some instances, expenditures for grant related purposes lacked correct allocations during the year and were required to be reallocated to the proper grant code through manual adjustments, including entries made at the end of the fiscal year during the financial statement closing process. Cause: The Organization implemented a new financial system on July 1, 2019 which resulted in certain costs not being captured correctly, and needing to be manually reallocated. In addition, there were a number of new grants related to COVID-19, not captured by the system that required additional time to manually allocate the costs to the proper grant program. Effect: All grant expenditure allocations must be complete and accurate to ensure all expenditures are within grant expenditure guidelines and reported appropriately to the grantors in the correct periods throughout the fiscal year as many of the grants have quarterly reporting requirements. Questioned Costs: None. Context: Cost allocations made during the year ended June 30, 2020 necessitated adjustments by management at the end of the year in connection with the financial statement closing process. Identification of a Repeat Finding: See Finding No. 2019-001. Recommendation: The Organization should continue to work to improve the functionality of the new system that was implemented during fiscal year 2020 in order to maximize the accuracy of the monthly expenditures reported for each grant program and to reduce the number of manual allocations required to modify the allocations made by the system. This should reduce the risk of human error when allocating grant expenditures to the proper programs and allow for accurate expenditure reporting during interim periods. Views of Responsible Officials and Planned Corrective Action: See management?s response to the finding and corrective action plan submitted with the reporting package.
Statement of Concurrent or Nonoccurrence: CHCI agrees with the audit finding. Corrective Action: CHCI has implemented changes to grants systems and workflows to account for grant expenditures and reporting in a more timely manner. As of December 2020, CHCI hired staff to replace grants department temps and fill vacancies. The grants department has developed new grant staff positions, responsibilities, and procedures to verify charges to date with Principal Investigators and Program Managers on a monthly basis to support accurate costing allocations and reporting in real time. CHCI developed a new grants tracking system (Quickbase) to house pre-award, grant notice of award and contract review, and post award documentation to ensure grant accountants have timely information on required costing allocations at the start of grant periods of performance. CHCI has also hired a staff position (Director of Grants Compliance) to review compliance requirements throughout the year. By March 1, 2021 every grant will have stable, assigned staff and monthly meetings to review expenditures and grants compliance review of transactions. CHCI also began system development in May of 2020 to correct errors in the original configuration of the financial accounting system (Workday). CHCI will have completed the first major round of development to build grant award budget functionality, correcting structural Workday set up errors for grant awards, security roles, and business processes, rebuilding the grants portfolio, and developing reports and dashboards to better access and communicate financial grant information with program staff by June 30, 2021. With these changes, CHCI expects to complete all grant reconciliation and adjustments before FY21 year-end close. Projected Completion Date: March 1, 2021, June 30, 2021 Sincerely, Mary Farnsworth Vice President of Corporate, Foundation, and Government Grants Serving
2019-001
FAC accepted this audit on February 11, 2020 — management decision was due August 11, 2020.
In some instances, expenditures for grant related purposes lacked correct allocation approval and had to be revised to the proper grant code through manual journal entries. Questioned Costs: The questioned costs, if any, were not determinable. Context: Cost allocations were tested in connection with our testing of grant expenditures for major programs. Cause: Manual grant allocation processing causes misallocations which require correction. Effect: All grant expenditure allocations must be complete and accurate to ensure all expenditures are within grant expenditure guidelines and reported appropriately to the grantors in the correct period. Identification of a Repeat Finding: See Finding No. 2018-01. Recommendation: The Organization is implementing a new system which should interface with purchasing and payroll systems to more appropriately track the allocations. Management should also strengthen controls at the original source entry. This should reduce the risk of human error when allocating grant expenditures to the proper accounts and allow for proper time and effort reporting.
Show full finding ▾Hide full finding ▴Finding No. 2019-001 Grantor: U.S. Department of Health and Human Services ? Health Center Program Cluster Pass-through Entity: Direct grant and pass-through grant from Massachusetts League of Community Health Centers Federal CFDA: 93.224 Grantor: U.S. Department of Health and Human Services ? Pass-Through Entity: Pass-through grants from Fairfield University and the University of Connecticut. Federal CFDA: 93.247 Significant Deficiency Criteria: Costs incurred to complete the requirements of a grant should be properly allocated to their respective grants. Condition: In some instances, expenditures for grant related purposes lacked correct allocation approval and had to be revised to the proper grant code through manual journal entries. Questioned Costs: The questioned costs, if any, were not determinable. Context: Cost allocations were tested in connection with our testing of grant expenditures for major programs. Cause: Manual grant allocation processing causes misallocations which require correction. Effect: All grant expenditure allocations must be complete and accurate to ensure all expenditures are within grant expenditure guidelines and reported appropriately to the grantors in the correct period. Identification of a Repeat Finding: See Finding No. 2018-01. Recommendation: The Organization is implementing a new system which should interface with purchasing and payroll systems to more appropriately track the allocations. Management should also strengthen controls at the original source entry. This should reduce the risk of human error when allocating grant expenditures to the proper accounts and allow for proper time and effort reporting.
Finding Reference Number: 2019-001 Description of Finding: In some instances, expenditures for grant related purposes lacked correct allocation approval and had to be revised to the proper grant code through manual journal entries. Statement of Concurrence or Nonconcurrence: CHCI agrees with the audit finding. Corrective Action: Effective July 1, 2019, CHCI moved all time-keeping, financial accounting, and grant accounting to the Workday system. Workday, a state-of-the-art ERP, processes transactions through clearly delineated sequential approval processes. Employees are now required to approve their assignment of time to grants as part of the time-submission process for payroll. Time-submission and non-salary expenditures now follow a rigid approval process which increases oversight, reduces the risk of human error and provides multiple points of review to identify misclassified items. CHCI moved all timekeeping and accounting to Workday effective July 1, 2019 Name of Contact Person: Robert Block, CFO blockr@chc1.com, 860-852-0821 Projected Completion Date: April 1, 2020
2018-001
Community Health Center, Inc. did not submit any of the twelve (12) outreach contact sheets within the required 15 calendar day timeframe during the year ended June 30, 2019. Questioned Cost: None Context: The auditor obtained all monthly outreach contact sheets that were required to be submitted to the Massachusetts League of Community Health Centers for the year ended June 30, 2019 and emails to support the dates of the filing of these documents. The emails provided to document the submission dates of these reports indicated that the submissions did not take place until after the 15 day deadline. Cause: Community Health Center, Inc. did not have the proper programmatic oversight in place related to the reporting requirement dates. Effect: Untimely submissions hinder the Massachusetts League of Community Health Centers? administration, monitoring and decision making processes over program activities. Recommendation: Management should implement a process to ensure that employees responsible for submission of reports submit all reports prior to their due dates.
Show full finding ▾Hide full finding ▴Finding No. 2019-002 Grantor: U.S. Department of Health and Human Services Pass-through Entity: Massachusetts League of Community Health Centers Federal CFDA: 93.224 Criteria: Section 2.6.2 of the 2019 Medical Care and Quality Improvement/Enabling & Outreach Services Contract with the Massachusetts League of Community Health Centers requires Community Health Center, Inc. to submit monthly outreach contact sheets no later than the 15th day of the month following the reporting month to the Massachusetts League of Community Health Centers. Condition: Community Health Center, Inc. did not submit any of the twelve (12) outreach contact sheets within the required 15 calendar day timeframe during the year ended June 30, 2019. Questioned Cost: None Context: The auditor obtained all monthly outreach contact sheets that were required to be submitted to the Massachusetts League of Community Health Centers for the year ended June 30, 2019 and emails to support the dates of the filing of these documents. The emails provided to document the submission dates of these reports indicated that the submissions did not take place until after the 15 day deadline. Cause: Community Health Center, Inc. did not have the proper programmatic oversight in place related to the reporting requirement dates. Effect: Untimely submissions hinder the Massachusetts League of Community Health Centers? administration, monitoring and decision making processes over program activities. Recommendation: Management should implement a process to ensure that employees responsible for submission of reports submit all reports prior to their due dates.
Finding Reference Number: 2019-002 Description of Finding: CHCI did not submit any of the twelve (12) outreach contact sheets within the required 15 calendar day timeframe during the year ended June 30, 2019 as required by Section 2.6.2 of the 2019 Medical Care and Quality Improvement/Enabling & Outreach Services Contract with the Massachusetts League of Community Health Centers. Statement of Concurrence or Nonconcurrence: CHCI agrees with the audit finding. Corrective Action: CHCI will create a master report submission calendar by January 15, 2020, which will list all Federal Awards, each report submission filing date, the responsible PI, the responsible Grant Manager, and the date report was actually filed. Grant Managers will be responsible during each month to verify that all reports due that month have been filed prior to the due date and will record the date filed in the calendar. The CFO or designee will review the calendar as part of each month end close. Disciplinary action will be taken on a PI and Grant Manager if a report is not filed prior to the due date. Projected Completion Date: January 15, 2020 If the Oversight Agency has questions regarding this Plan, please call Robert Block, 860-852-0821.
FAC accepted this audit on November 20, 2018 — management decision was due May 20, 2019.
GSA_MIGRATION
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2017-001
GSA_MIGRATION
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GSA_MIGRATION
GSA_MIGRATION
Show full finding ▾Hide full finding ▴FAC accepted this audit on January 10, 2018 — management decision was due July 10, 2018.
GSA_MIGRATION
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GSA_MIGRATION
2016-001
FAC accepted this audit on December 19, 2016 — management decision was due June 19, 2017.
GSA_MIGRATION
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GSA_MIGRATION
2015-001
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