EIN: 061798832
UEI: CPUMTXB6DB33
Audited by: Blue and Co., LLC
Oversight agency: 93 [Department of Health and Human Services]
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Data as of August 28, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on December 31, 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 July 1, 2026 (60 days ago).
What is a management decision? →FAC accepted this audit on February 11, 2025 — management decision was due August 11, 2025.
FAC accepted this audit on January 29, 2024 — management decision was due July 29, 2024.
FAC accepted this audit on January 8, 2023 — management decision was due July 8, 2023.
2022-003 Sliding Fee Scale Criteria ? BPHCC should apply the sliding fee scale based on patient income and family size for qualifying individuals. Condition ? Based on the 40 patients selected for Single Audit compliance testing, we noted 3 errors. In each instance, we noted that the wrong class was selected when applying the sliding fee discount to patient balances based on the patient?s individual incomes and family size of their respective households, resulting in the wrong discount being applied. Cause ? The cause of this deficiency was an error in the application of the effective sliding fee discount schedule based on the verified income and household size of each respective patient. Effect ? The effect was an improper sliding fee discount being applied to various patient accounts based on the effective sliding fee discount schedule and policy. Recommendation ? We recommend that BPHCC review procedures to ensure that sliding fee discounts are properly applied and posted to patient accounts for eligible encounters. Management?s Response ? We recognize the needs for proper internal control processes and procedures to ensure that sliding fee discounts are properly applied and posted to patient accounts for eligible encounters.
Show full finding ▾Hide full finding ▴2022-003 Sliding Fee Scale Criteria ? BPHCC should apply the sliding fee scale based on patient income and family size for qualifying individuals. Condition ? Based on the 40 patients selected for Single Audit compliance testing, we noted 3 errors. In each instance, we noted that the wrong class was selected when applying the sliding fee discount to patient balances based on the patient?s individual incomes and family size of their respective households, resulting in the wrong discount being applied. Cause ? The cause of this deficiency was an error in the application of the effective sliding fee discount schedule based on the verified income and household size of each respective patient. Effect ? The effect was an improper sliding fee discount being applied to various patient accounts based on the effective sliding fee discount schedule and policy. Recommendation ? We recommend that BPHCC review procedures to ensure that sliding fee discounts are properly applied and posted to patient accounts for eligible encounters. Management?s Response ? We recognize the needs for proper internal control processes and procedures to ensure that sliding fee discounts are properly applied and posted to patient accounts for eligible encounters.
Condition: Sliding fee scale: There were several instances noted where the incorrect sliding fee discount was given to patients based on their verified incomes and household sizes. Action: Management will implement internal control procedures by December 31, 2022, to ensure that sliding fee discounts are properly applied and posted to patient accounts for eligible encounters.
2021-007
FAC accepted this audit on June 29, 2022 — management decision was due December 29, 2022.
MATERIAL WEAKNESS2021-007Sliding Fee ScaleCriteria ? BPHCC should apply the sliding fee scale based on patient income and family size for qualifying individuals.Condition ? Based on the 40 patients selected for Single Audit compliance testing, we noted 6 errors. In each instance, we noted that the wrong class was selected when applying the sliding fee discount to patient balances based on the patient?s individual incomes and family size of their respective households, resulting in the wrong discount being applied.Cause ? The cause of this deficiency was an error in the application of the effective sliding fee discount schedule based on the verified income and household size of each respective patient.Effect ? The effect was an improper sliding fee discount being applied to various patient accounts based on the effective sliding fee discount schedule and policy.Recommendation ? We recommend that BPHCC review procedures to ensure that sliding fee discounts are properly applied and posted to patient accounts for eligible encounters.Management?s Response ? We recognize the needs for proper internal control processes and procedures to ensure that sliding fee discounts are properly applied and posted to patient accounts for eligible encounters.
Show full finding ▾Hide full finding ▴MATERIAL WEAKNESS2021-007Sliding Fee ScaleCriteria ? BPHCC should apply the sliding fee scale based on patient income and family size for qualifying individuals.Condition ? Based on the 40 patients selected for Single Audit compliance testing, we noted 6 errors. In each instance, we noted that the wrong class was selected when applying the sliding fee discount to patient balances based on the patient?s individual incomes and family size of their respective households, resulting in the wrong discount being applied.Cause ? The cause of this deficiency was an error in the application of the effective sliding fee discount schedule based on the verified income and household size of each respective patient.Effect ? The effect was an improper sliding fee discount being applied to various patient accounts based on the effective sliding fee discount schedule and policy.Recommendation ? We recommend that BPHCC review procedures to ensure that sliding fee discounts are properly applied and posted to patient accounts for eligible encounters.Management?s Response ? We recognize the needs for proper internal control processes and procedures to ensure that sliding fee discounts are properly applied and posted to patient accounts for eligible encounters.
CORRECTIVE ACTION PLANJune 30, 2022U.S. Department of Health and Human ServicesBluegrass Primary Health Care Center, Inc. respectively submits the following corrective action plan for the year ended March 31, 2021.Name and address of independent public accounting firm:Blue & Co., LLC2650 Eastpoint Pkwy., Suite 300Louisville, Kentucky 40223Audit period: March 31, 2021.The findings from the schedule of findings and questioned costs for the year ended March 31, 2021, are discussed below. The findings are numbered consistently with the numbers assigned in the Schedule.FINDINGS - FINANCIAL STATEMENT AUDIT2021-001 Condition: Capitalization of fixed assets: An automobile was purchased during the year that should have been capitalized and depreciated in accordance with GAAP, but was included with operating expenses.Action: Management will implement internal control procedures by December 31, 2022, to ensure the proper capitalization of fixed assets when purchased, and subsequently depreciated in accordance with GAAP.2021-002 Condition: Estimate of patient accounts receivables reserves: There is currently no process in place to ensure that explicit and implicit price concession reserves related to patient accounts receivables are properly estimated on a monthly basis.Action: Management will implement internal control procedures by December 31, 2022, to ensure the adequate reserves for patient accounts receivables are recorded on the general ledger.2021-003 Condition: Account reconciliation processes and monitoring: There are various general ledger accounts that were not properly reconciled to underlying support, and lacked documentation of the appropriate review and approval functions.Action: Management will implement internal control procedures by December 31, 2022, to ensure general ledger accounts are properly reconciled and reviewed.2021-004 Condition: Cutoff of revenues and expenses in the proper accounting period: There were revenues and expenses that were not recognized in the correct accounting period.Action: Management will implement internal control procedures by December 31, 2022, to ensure that transactions are recorded in the proper accounting period.2021-005 Condition: Payroll process internal controls: Employee pay rates were not able to be corroborated to documentation showing authorization by management. There were also instances where documentation of approval of time cards could not be provided.Action: Management will implement internal control procedures by December 31, 2022, to ensure proper authorization of pay rates and approval of time cards are documented.2021-006 Condition: Manual journal entry approval: There were several instances where manual journal entries did not have support, and there was no documentation of approval of the entries.Action: Management will implement internal control procedures by December 31, 2022, to ensure proper documentation showing the reason for manual journal entries, as well as their authorization.FINDINGS ? FEDERAL AWARD PROGRAM AUDITS2021-007 Condition: Sliding fee scale: There were several instances noted where the incorrect sliding fee discount was given to patients based on their verified incomes and household sizes.Action: Management will implement internal control procedures by December 31, 2022, to ensure that sliding fee discounts are properly applied and posted to patient accounts for eligible encounters.If the U.S. Department of Health and Human Services has questions regarding this plan, please call Alan S. Wrightson, CEO, at (859) 977-7472.Sincerely,Alan S. Wrightson, CEOBluegrass Primary Health Care Center, Inc.
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