EIN: 203723007
UEI: T54JRN9QKNN6
Data as of August 23, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on April 20, 2026. 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 20, 2026 (58 days from today).
What is a management decision? →CRITERIA: 2 CFR requires that non-Federal entities that expend $750,000 or more in a year in Federal awards must submit their audited annual financial reports and the data collection form to the Federal Audit Clearinghouse within thirty (30) days after receipt of the auditor’s report, or nine (9) months of the close of the auditee’s fiscal year. CONDITION: The Clinic did not remit the annual audited financial statements and the data collection form to the Federal Audit Clearinghouse within 9 months after year-end as required by the Uniform Guidance. CAUSE: The 2022 audit was not issued until September 2025, which caused a delay in the performance, completion, and submission of the 2023 annual audit report. EFFECT: Late submission causes the Clinic to be put on the non-compliance list and can result in withholding of federal pass-through funding. QUESTIONED COSTS: None RECOMMENDATION: The Clinic should implement policies and procedures to ensure the timely filing of any and all required reports. MANAGEMENT’S RESPONSE: See management’s corrective action plan starting on page 34.
Show full finding ▾Hide full finding ▴CRITERIA: 2 CFR requires that non-Federal entities that expend $750,000 or more in a year in Federal awards must submit their audited annual financial reports and the data collection form to the Federal Audit Clearinghouse within thirty (30) days after receipt of the auditor’s report, or nine (9) months of the close of the auditee’s fiscal year. CONDITION: The Clinic did not remit the annual audited financial statements and the data collection form to the Federal Audit Clearinghouse within 9 months after year-end as required by the Uniform Guidance. CAUSE: The 2022 audit was not issued until September 2025, which caused a delay in the performance, completion, and submission of the 2023 annual audit report. EFFECT: Late submission causes the Clinic to be put on the non-compliance list and can result in withholding of federal pass-through funding. QUESTIONED COSTS: None RECOMMENDATION: The Clinic should implement policies and procedures to ensure the timely filing of any and all required reports. MANAGEMENT’S RESPONSE: See management’s corrective action plan starting on page 34.
A financial consultant was engaged to prepare procedures, workflows and training for a culture of sustained readiness for all audit reports. The issue has been identified causing slow submission of the required clearinghouse filing. The audit itself will be timely going forward with the filing requirement date, less than two weeks, as the final date for the audit to be completed, reviewed by the board, responded to by management, and filed.
2022-003
FAC accepted this audit on March 26, 2026 — management decision was due September 26, 2026.
CRITERIA: 2 CFR requires that non-Federal entities that expend $750,000 or more in a year in Federal awards must submit their audited annual financial reports and the data collection form to the Federal Audit Clearinghouse within thirty (30) days after receipt of the auditor’s report, or nine (9) months of the close of the auditee’s fiscal year. CONDITION: The Clinic did not remit the annual audited financial statements and the data collection form to the Federal Audit Clearinghouse within 9 months after year-end as required by the Uniform Guidance. CAUSE: The Clinic experienced turnover in a key management position, which caused a delay in the performance, completion, and submission of the annual audit report. EFFECT: Late submission causes the Clinic to be put on the non-compliance list and can result in withholding of federal pass-through funding. QUESTIONED COSTS: None RECOMMENDATION: The Clinic should implement policies and procedures to ensure the timely filing of any and all required reports. MANAGEMENT'S RESPONSE: See management’s corrective action plan starting on page 34.
Show full finding ▾Hide full finding ▴CRITERIA: 2 CFR requires that non-Federal entities that expend $750,000 or more in a year in Federal awards must submit their audited annual financial reports and the data collection form to the Federal Audit Clearinghouse within thirty (30) days after receipt of the auditor’s report, or nine (9) months of the close of the auditee’s fiscal year. CONDITION: The Clinic did not remit the annual audited financial statements and the data collection form to the Federal Audit Clearinghouse within 9 months after year-end as required by the Uniform Guidance. CAUSE: The Clinic experienced turnover in a key management position, which caused a delay in the performance, completion, and submission of the annual audit report. EFFECT: Late submission causes the Clinic to be put on the non-compliance list and can result in withholding of federal pass-through funding. QUESTIONED COSTS: None RECOMMENDATION: The Clinic should implement policies and procedures to ensure the timely filing of any and all required reports. MANAGEMENT'S RESPONSE: See management’s corrective action plan starting on page 34.
A financial consultant was engaged to prepare procedures, workflows and training for a culture of sustained readiness for all audit reports. The issue has been identified causing slow submission of the required clearinghouse filing. The audit itself will be timely going forward with the filing requirement date, less than two weeks, as the final date for the audit to be completed, reviewed by the board, responded to by management, and filed.
2021-003
FAC accepted this audit on April 4, 2024 — management decision was due October 4, 2024.
CRITERIA: 2 CFR requires that non-Federal entities that expend $750,000 or more in a year in Federal awards must submit their audited annual financail reports and the data collection form to the Federal Audit Clearinghouse within thirty (30) days after receipt of the auditor's report, or nine (9) months of the close of the auditee's fiscal year. CONDITION: The Clinic did not remit the annual audited financial statements and the data collection form to the Federal Audit Clearinghouse within 9 months after year-end as required by the Uniform Guidance. CAUSE: The Clinic experienced turnover in a key management position, which caused a delay in the performance, completion, and submission of the annual audit report. EFFECT: Late submission causes the Clinic to be put on the non-compliance list and can result in withholding of federal pass-through funding. QUESTIONED COSTS: Unknown. RECOMMENDATION: The Clinic should implement policies and procedures to ensure timely filing of any and all required reports. RESPONSE: See corrective action plan starting on page 32.
Show full finding ▾Hide full finding ▴CRITERIA: 2 CFR requires that non-Federal entities that expend $750,000 or more in a year in Federal awards must submit their audited annual financail reports and the data collection form to the Federal Audit Clearinghouse within thirty (30) days after receipt of the auditor's report, or nine (9) months of the close of the auditee's fiscal year. CONDITION: The Clinic did not remit the annual audited financial statements and the data collection form to the Federal Audit Clearinghouse within 9 months after year-end as required by the Uniform Guidance. CAUSE: The Clinic experienced turnover in a key management position, which caused a delay in the performance, completion, and submission of the annual audit report. EFFECT: Late submission causes the Clinic to be put on the non-compliance list and can result in withholding of federal pass-through funding. QUESTIONED COSTS: Unknown. RECOMMENDATION: The Clinic should implement policies and procedures to ensure timely filing of any and all required reports. RESPONSE: See corrective action plan starting on page 32.
The Clinic has taken this recommendation into consideration and has created a policy and procedure for completing and submitting the Clinic's annual audit report to the Federal Audit Clearinghouse. Resolving finding 2021-003 is expected for the 2023 audit.
FAC accepted this audit on April 4, 2024 — management decision was due October 4, 2024.
CRITERIA: 2 CFR requires that non-Federal entities that expend $750,000 or more in a year in Federal awards must submit their audited annual financail reports and the data collection form to the Federal Audit Clearinghouse within thirty (30) days after receipt of the auditor's report, or nine (9) months of the close of the auditee's fiscal year. CONDITION: The Clinic did not remit the annual audited financial statements and the data collection form to the Federal Audit Clearinghouse within 9 months after year-end as required by the Uniform Guidance. CAUSE: The Clinic experienced turnover in a key management position, which caused a delay in the performance, completion, and submission of the annual audit report. EFFECT: Late submission causes the Clinic to be put on the non-compliance list and can result in withholding of federal pass-through funding. QUESTIONED COSTS: Unknown. RECOMMENDATION: The Clinic should implement policies and procedures to ensure timely filing of any and all required reports. RESPONSE: See corrective action plan starting on page 30.
Show full finding ▾Hide full finding ▴CRITERIA: 2 CFR requires that non-Federal entities that expend $750,000 or more in a year in Federal awards must submit their audited annual financail reports and the data collection form to the Federal Audit Clearinghouse within thirty (30) days after receipt of the auditor's report, or nine (9) months of the close of the auditee's fiscal year. CONDITION: The Clinic did not remit the annual audited financial statements and the data collection form to the Federal Audit Clearinghouse within 9 months after year-end as required by the Uniform Guidance. CAUSE: The Clinic experienced turnover in a key management position, which caused a delay in the performance, completion, and submission of the annual audit report. EFFECT: Late submission causes the Clinic to be put on the non-compliance list and can result in withholding of federal pass-through funding. QUESTIONED COSTS: Unknown. RECOMMENDATION: The Clinic should implement policies and procedures to ensure timely filing of any and all required reports. RESPONSE: See corrective action plan starting on page 30.
The Clinic has taken this recommendation into consideration and has created a policy and procedure for completing and submitting the Clinic's annual audit report to the Federal Audit Clearinghouse. Resolving finding 2020-003 is expected for the 2023 audit.
FAC accepted this audit on December 1, 2020 — management decision was due June 1, 2021.
2019-002 ? Lack of Reasonable Collection Efforts (Originated in 2016) Title and CFDA Number of Federal Program: CFDA 93.224 ? Health Center Program Cluster Federal Award Identification Number and Year: 6 H80CS26580 / 2019 Name of Federal Agency: Department of Health and Human Services CRITERIA: 42 USC 254b(k)(3)(F) and (G)(ii)(II) requires the Clinic to make every reasonable effort to collect appropriate reimbursement for their costs in providing health services to persons eligible for medical assistance. CONDITION: The Clinic could not provide records of billings or receivable postings for the entire twelve months during the period. CAUSE: New management was in place during 2018 but did not fully implement the policies and procedures adopted to ensure proper recording and monitoring of patient receivables during the period. EFFECT: Inability to comply with significant requirements of the grant could result in possible recapture of grant awards. QUESTIONED COSTS: Unknown RECOMMENDATION: The Clinic implement policies and procedures to ensure timely billing and related monitoring of receivables for health services. RESPONSE: See corrective action plan starting on page 29.
Show full finding ▾Hide full finding ▴2019-002 ? Lack of Reasonable Collection Efforts (Originated in 2016) Title and CFDA Number of Federal Program: CFDA 93.224 ? Health Center Program Cluster Federal Award Identification Number and Year: 6 H80CS26580 / 2019 Name of Federal Agency: Department of Health and Human Services CRITERIA: 42 USC 254b(k)(3)(F) and (G)(ii)(II) requires the Clinic to make every reasonable effort to collect appropriate reimbursement for their costs in providing health services to persons eligible for medical assistance. CONDITION: The Clinic could not provide records of billings or receivable postings for the entire twelve months during the period. CAUSE: New management was in place during 2018 but did not fully implement the policies and procedures adopted to ensure proper recording and monitoring of patient receivables during the period. EFFECT: Inability to comply with significant requirements of the grant could result in possible recapture of grant awards. QUESTIONED COSTS: Unknown RECOMMENDATION: The Clinic implement policies and procedures to ensure timely billing and related monitoring of receivables for health services. RESPONSE: See corrective action plan starting on page 29.
2019-002 ? Lack of Reasonable Collection Efforts (Originated in 2016) Recommendation: The Clinic implement policies and procedures to ensure timely billing and related monitoring of receivables for health services. Action Taken: Common Ground Health Clinic (CGHC) has strongly taking this recommendation into consideration. Due to the drastic transition in 2016 previously reported in pass audits, CGHC underwent several changes, implemented several policies in 2016 and 2017, and continued to update those policies in 2018 and 2019. One of those policies was a current and efficient sliding fee scale policy. The Clinic outsourced most of the billing in 2017 and later transitioned to an experienced in-house biller in November 2017. Since the onboarding of the in-house biller, the Clinic's collection efforts have improved drastically. Even still, the current collection process is always being monitored for best available practices and will continue in 2020. Both CFO and CEO and have met with representatives of HRSA in 202 to discuss collection efforts related to uninsured patients as well as with representatives from some commercial payers to discuss collection and payment of claims to improve both areas. Responsible Party: Carleetha Smith, CEO Bryant Williams, CFO Estimated Completion Date: Action was taken during fiscal 2019 with continued monitoring for best practices and policy updates by HRSA and will be fully implemented for the year ended December 31, 2020.
2018-007
FAC accepted this audit on March 11, 2020 — management decision was due September 11, 2020.
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2017-003
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2017-004
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2017-005
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2017-006
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2017-007
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2017-008
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2017-010
FAC accepted this audit on January 16, 2020 — management decision was due July 16, 2020.
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2016-001
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2016-002
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2016-003
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2016-004
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2016-005
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2016-006
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2016-007
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2016-008
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FAC accepted this audit on February 10, 2019 — management decision was due August 10, 2019.
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2015-003
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2015-004
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2015-005
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2015-006
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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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