EIN: 061669552
UEI: EJMKYEJKF7R7
Audited by: HBE LLP
Oversight agency: 21 [Department of the Treasury]
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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 August 13, 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 February 13, 2026 (207 days ago).
What is a management decision? →FAC accepted this audit on August 23, 2024 — management decision was due February 23, 2025.
Information on the Federal Program: U.S. Department of the Treasury, Coronavirus State and Local Fiscal Recovery Funds Assistance Listing No. 21.027, Grant Agreement Nos. SLFPR1965, 23-11-0264, and 23-11-304. Criteria: SAS 115 requires communication, in writing, to management and those charged with governance, of material weaknesses identified in an audit. Condition and context: A material audit adjustment was proposed that was not identified by the Center’s internal control system. Cause: Management did not identify an adjustment necessary to present the financial statements in accordance with U.S. GAAP. A material audit adjustment was proposed to correct an account balance. Effect or Potential Effect: The control deficiency is a material weakness that results in a material misstatement of the financial statements that was not prevented, or detected and corrected, on a timely basis. Identification of a Repeat Finding: New finding. Recommendation: Management should review the financial statements to ensure all necessary adjustments are made and balances are reflected accurately. Responsible Official’s Response: In order to gain some comfort on the detailed processes, the Director of CFP, with the support from the Executive Committee of the Board, has appointed a certified CPA to review the last 2 years of monthly financial statements to build a routine for the existing staff so they may continue to conduct these reviews.
Show full finding ▾Hide full finding ▴Information on the Federal Program: U.S. Department of the Treasury, Coronavirus State and Local Fiscal Recovery Funds Assistance Listing No. 21.027, Grant Agreement Nos. SLFPR1965, 23-11-0264, and 23-11-304. Criteria: SAS 115 requires communication, in writing, to management and those charged with governance, of material weaknesses identified in an audit. Condition and context: A material audit adjustment was proposed that was not identified by the Center’s internal control system. Cause: Management did not identify an adjustment necessary to present the financial statements in accordance with U.S. GAAP. A material audit adjustment was proposed to correct an account balance. Effect or Potential Effect: The control deficiency is a material weakness that results in a material misstatement of the financial statements that was not prevented, or detected and corrected, on a timely basis. Identification of a Repeat Finding: New finding. Recommendation: Management should review the financial statements to ensure all necessary adjustments are made and balances are reflected accurately. Responsible Official’s Response: In order to gain some comfort on the detailed processes, the Director of CFP, with the support from the Executive Committee of the Board, has appointed a certified CPA to review the last 2 years of monthly financial statements to build a routine for the existing staff so they may continue to conduct these reviews.
Corrective Action Planned: In order to gain some comfort on the detailed processes, the Director of CFP, with the support from the Executive Committee of the Board, has appointed a certified CPA to review the last 2 years of monthly financial statements to build a routine for the existing staff so they may continue to conduct these reviews. Anticipated Completion Date: Continuous. Responsible Parties: Management and the Board of Directors.
Information on the Federal Program: U.S. Department of the Treasury, Coronavirus State and Local Fiscal Recovery Funds Assistance Listing No. 21.027, Grant Agreement Nos. SLFPR1965, 23-11-0264, and 23-11-304. Criteria: The segregation of duties and responsibilities between different individuals for custody of assets, recordkeeping for those assets, and reconciliation of those asset accounts is an important control activity needed to adequately protect the entity’s assets and ensure accurate financial reporting. Condition and context: The Center does not have appropriate segregation of duties. Presently, the same individual has asset access, record-keeping, and reconciliation responsibilities. Cause: The Center does not have enough available accounting staff to fully segregate incompatible duties in a cost-effective manner. Effect or Potential Effect: The significant deficiency adversely affects the Center’s ability to initiate, authorize, record, process, or report financial data reliably in accordance with generally accepted accounting principles such that there is more than a remote likelihood that a misstatement of the Center’s financial statements that is more than inconsequential will not be prevented or detected by the Center’s internal control. Identification of a Repeat Finding: New finding. Recommendation: The Center’s management and Board of Directors must rely on its review and oversight authority to mitigate this inherent weakness in its internal control system. Responsible Official’s Response: The Director of CFP, with support from the Executive Committee of the Board, has appointed a certified CPA to review all financial reconciliation statements and grant reports. The Director will continue and now document the periodic review of all financial statements, audits, and grant reports. The Executive Committee and Board of Directors will continue their monthly review of financial statements, audit, and tax returns and they will be accepted by the board. Additionally, we have reallocated the position of Grant Specialist to Accounting and Data Management Specialist to better distribute the duties and responsibilities of the Director of Finance.
Show full finding ▾Hide full finding ▴Information on the Federal Program: U.S. Department of the Treasury, Coronavirus State and Local Fiscal Recovery Funds Assistance Listing No. 21.027, Grant Agreement Nos. SLFPR1965, 23-11-0264, and 23-11-304. Criteria: The segregation of duties and responsibilities between different individuals for custody of assets, recordkeeping for those assets, and reconciliation of those asset accounts is an important control activity needed to adequately protect the entity’s assets and ensure accurate financial reporting. Condition and context: The Center does not have appropriate segregation of duties. Presently, the same individual has asset access, record-keeping, and reconciliation responsibilities. Cause: The Center does not have enough available accounting staff to fully segregate incompatible duties in a cost-effective manner. Effect or Potential Effect: The significant deficiency adversely affects the Center’s ability to initiate, authorize, record, process, or report financial data reliably in accordance with generally accepted accounting principles such that there is more than a remote likelihood that a misstatement of the Center’s financial statements that is more than inconsequential will not be prevented or detected by the Center’s internal control. Identification of a Repeat Finding: New finding. Recommendation: The Center’s management and Board of Directors must rely on its review and oversight authority to mitigate this inherent weakness in its internal control system. Responsible Official’s Response: The Director of CFP, with support from the Executive Committee of the Board, has appointed a certified CPA to review all financial reconciliation statements and grant reports. The Director will continue and now document the periodic review of all financial statements, audits, and grant reports. The Executive Committee and Board of Directors will continue their monthly review of financial statements, audit, and tax returns and they will be accepted by the board. Additionally, we have reallocated the position of Grant Specialist to Accounting and Data Management Specialist to better distribute the duties and responsibilities of the Director of Finance.
Corrective Action Planned: The Director of CFP, with support from the Executive Committee of the Board, has appointed a certified CPA to review all financial reconciliation statements and grant reports. The Director will continue and now document the periodic review of all financial statements, audits, and grant reports. The Executive Committee and Board of Directors will continue their monthly review of financial statements, audit, and tax returns and they will be accepted by the board. Additionally, we have reallocated the position of Grant Specialist to Accounting and Data Management Specialist to better distribute the duties and responsibilities of the Director of Finance. Anticipated Completion Date: Continuous. Responsible Parties: Management and the Board of Directors.
Information on the Federal Program: U.S. Department of the Treasury, Coronavirus State and Local Fiscal Recovery Funds Assistance Listing No. 21.027, Grant Agreement Nos. SLFPR1965, 23-11-0264, and 23-11-304. Criteria: SAS 115 requires communication, in writing, to management and those charged with governance, of material weaknesses identified in an audit. Condition and context: The Health Center does not have an internal control system designed to provide for the preparation of the financial statements being audited, including the schedule of expenditures of federal awards and note disclosures. Cause: The Center’s accounting personnel do not have the expertise to prepare the financial statements, including note disclosures and the schedule of expenditures of federal awards in accordance with accounting principles generally accepted in the United States of America (U.S. GAAP). Effect or Potential Effect: The control deficiency is a material weakness that results in a reasonable possibility that a material misstatement of the financial statements will not be prevented, or detected and corrected on a timely basis. Identification of a Repeat Finding: New finding. Recommendation: The Center should continue to rely on the board for review of the financial statements, including note disclosures and the schedule of expenditures of federal awards. The Center may consider searching for a qualified volunteer to review the Center’s financial statements. Responsible Official’s Response: The Director of CFP, with support from the Executive Committee of the Board, has appointed a certified CPA to create financial statement preparation procedures for the existing financial staff. The certified CPA will review the financial workpapers and statements monthly.
Show full finding ▾Hide full finding ▴Information on the Federal Program: U.S. Department of the Treasury, Coronavirus State and Local Fiscal Recovery Funds Assistance Listing No. 21.027, Grant Agreement Nos. SLFPR1965, 23-11-0264, and 23-11-304. Criteria: SAS 115 requires communication, in writing, to management and those charged with governance, of material weaknesses identified in an audit. Condition and context: The Health Center does not have an internal control system designed to provide for the preparation of the financial statements being audited, including the schedule of expenditures of federal awards and note disclosures. Cause: The Center’s accounting personnel do not have the expertise to prepare the financial statements, including note disclosures and the schedule of expenditures of federal awards in accordance with accounting principles generally accepted in the United States of America (U.S. GAAP). Effect or Potential Effect: The control deficiency is a material weakness that results in a reasonable possibility that a material misstatement of the financial statements will not be prevented, or detected and corrected on a timely basis. Identification of a Repeat Finding: New finding. Recommendation: The Center should continue to rely on the board for review of the financial statements, including note disclosures and the schedule of expenditures of federal awards. The Center may consider searching for a qualified volunteer to review the Center’s financial statements. Responsible Official’s Response: The Director of CFP, with support from the Executive Committee of the Board, has appointed a certified CPA to create financial statement preparation procedures for the existing financial staff. The certified CPA will review the financial workpapers and statements monthly.
Corrective Action Planned: The Director of CFP, with support from the Executive Committee of the Board, has appointed a certified CPA to create financial statement preparation procedures for the existing financial staff. The certified CPA will review the financial workpapers and statements monthly. Anticipated Completion Date: Continuous. Responsible Parties: Management and the Board of Directors.
FAC accepted this audit on May 18, 2022 — management decision was due November 18, 2022.
FAC accepted this audit on July 26, 2021 — management decision was due January 26, 2022.
FAC accepted this audit on September 28, 2020 — management decision was due March 28, 2021.
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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