EIN: 060986747
UEI: HLCRU27NKFG9
Audited by: CohnReznick LLP
Oversight agency: 93 [Department of Health and Human Services]
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Data as of September 7, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on December 12, 2025. 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 June 12, 2026 (92 days ago).
What is a management decision? →FAC accepted this audit on December 11, 2024 — management decision was due June 11, 2025.
FAC accepted this audit on December 13, 2023 — management decision was due June 13, 2024.
FAC accepted this audit on November 2, 2022 — management decision was due May 2, 2023.
FAC accepted this audit on November 16, 2021 — management decision was due May 16, 2022.
FAC accepted this audit on January 31, 2021 — management decision was due July 31, 2021.
FAC accepted this audit on January 30, 2020 — management decision was due July 30, 2020.
Criteria In accordance with the Uniform Guidance, health centers must prepare and apply a sliding fee discount schedule so that the amounts owed for health center services by eligible patients are adjusted (discounted) based on a patient's poverty level, which is determined by the patient's income and family size. Condition The Center did not always appropriately apply the sliding fee discount based on income levels. Context A test of 25 discount transactions was performed and resulted in two instances where the sliding fee discount was improperly calculated. Our sample was a statistically valid sample. Questioned Costs None. Cause The Center did not have adequate internal controls in place to effectively ensure that the sliding fee discount was calculated properly. Effect The Center did not comply with the appropriate rules and regulations as per the Uniform Guidance. Identification as Repeat Finding Yes. Recommendation The Center should ensure that internal controls are in place to effectively prevent incorrect sliding fee discounts. Views of Responsible Officials and Planned Corrective Actions Management agrees with the audit finding and will strengthen internal controls and accountability to correct the deficiency.
Show full finding ▾Hide full finding ▴Criteria In accordance with the Uniform Guidance, health centers must prepare and apply a sliding fee discount schedule so that the amounts owed for health center services by eligible patients are adjusted (discounted) based on a patient's poverty level, which is determined by the patient's income and family size. Condition The Center did not always appropriately apply the sliding fee discount based on income levels. Context A test of 25 discount transactions was performed and resulted in two instances where the sliding fee discount was improperly calculated. Our sample was a statistically valid sample. Questioned Costs None. Cause The Center did not have adequate internal controls in place to effectively ensure that the sliding fee discount was calculated properly. Effect The Center did not comply with the appropriate rules and regulations as per the Uniform Guidance. Identification as Repeat Finding Yes. Recommendation The Center should ensure that internal controls are in place to effectively prevent incorrect sliding fee discounts. Views of Responsible Officials and Planned Corrective Actions Management agrees with the audit finding and will strengthen internal controls and accountability to correct the deficiency.
CORRECTIVE ACTION PLAN January 22, 2020 United States Department of Health and Human Services Charter Oak Health Center, Inc. respectfully submits the following corrective action plan for the year ended June 30 2019. CohnReznick LLP 350 Church Street Hartford, CT06103 Audit Period: June 30, 2019 The findings from the June 30, 2019 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FEDERAL AWARDS FINDINGS AND QUESTIONED COSTS SIGNIFICANT DEFICIENCY 2019. 001 ~ Sliding Fee Scale Documentation Recommendation The Center should ensure that internal controls are in place to effectively prevent incorrect sliding fee discounts. ? Action Taken ? In order to ensure that the sliding fee discounts are appropriately applied, under the direction of the Controller, the COHC Billing department will review and update the current process and supporting documentation. The review will include interviewing both the COHC Outreach/Eligibility department and ECW (medical records vendor) -anticipated completion date February 29, 2020. The Finance department will conduct an internal audit on sliding fee discounts to test the reliability and accuracy of the process - anticipated completion date May 31, 2020. If the Cognizant or Oversight Agency for Audit has questions regarding this plan, please call: Kathleen Hallahan at 860-550-7512.
2018-001
FAC accepted this audit on January 14, 2019 — management decision was due July 14, 2019.
GSA_MIGRATION
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GSA_MIGRATION
FAC accepted this audit on November 14, 2017 — management decision was due May 14, 2018.
FAC accepted this audit on January 5, 2017 — management decision was due July 5, 2017.
GSA_MIGRATION
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GSA_MIGRATION
2015-001
GSA_MIGRATION
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GSA_MIGRATION
2015-002
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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