EIN: 237241323
UEI: MUUEBN1SHUK6
Audited by: BARNES DENNIG & CO., LTD.
Oversight agency: 93 [Department of Health and Human Services]
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Data as of September 2, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on September 30, 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 March 30, 2026 (158 days ago).
What is a management decision? →FAC accepted this audit on September 26, 2024 — management decision was due March 26, 2025.
FAC accepted this audit on December 4, 2023 — management decision was due June 4, 2024.
FAC accepted this audit on December 28, 2022 — management decision was due June 28, 2023.
FAC accepted this audit on March 23, 2022 — management decision was due September 23, 2022.
FAC accepted this audit on December 29, 2020 — management decision was due June 29, 2021.
The Center?s internal control process to ensure patient charges are appropriately adjusted based on income and family size did not function as designed. We noted two instances in which the income was not properly verified. Effect of Condition: The sliding fee discount could have been improperly applied. Cause of Condition: The Center did not follow their documented internal controls over applying sliding fee discounts to ensure all sliding fee discounts are properly applied based on income and family size. Recommendation: The Center should continue to review its internal control over compliance requirements for this program with employees to ensure that the sliding fee discount is properly applied. Views of Responsible Officials and Planned Corrective Action: Management is aware of the non-compliance as it relates to sliding-fee discount. Staff have been retrained on how to correctly apply the sliding fee discount. Staff members were instructed on how/when to use the correct forms, how to enter the information from the forms into NextGen, and how to apply both effective and expiration dates to ensure that the income and family size are re-evaluated on an annual basis. Management also runs a report of all sliding fee discount patients on a monthly basis and randomly audit 10% of all sliding fee patients to ensure that the proper data is being collected and the Center is complying with federal regulations as it pertains to the sliding fee discount. In the event management finds a mistake in the application of the sliding fee discount, the staff member receives a one-on-one training as well as a write-up in their personnel file. If the same problem persists, management will consider terminating the employee in accordance with the Center?s handbook.
Show full finding ▾Hide full finding ▴SECTION III ? FEDERAL AWARD FINDINGS AND QUESTIONED COSTS 2019-001 ? Internal Controls over Sliding Fee Discount Criteria: Controls over sliding fee discounts. Health Centers must prepare and apply a sliding fee discount schedule (SFDS) so that amounts owed for health center services by eligible participants are adjusted (discounted) based upon the patient?s ability to pay following certain criteria based on the annual income of individuals and families served. Condition: The Center?s internal control process to ensure patient charges are appropriately adjusted based on income and family size did not function as designed. We noted two instances in which the income was not properly verified. Effect of Condition: The sliding fee discount could have been improperly applied. Cause of Condition: The Center did not follow their documented internal controls over applying sliding fee discounts to ensure all sliding fee discounts are properly applied based on income and family size. Recommendation: The Center should continue to review its internal control over compliance requirements for this program with employees to ensure that the sliding fee discount is properly applied. Views of Responsible Officials and Planned Corrective Action: Management is aware of the non-compliance as it relates to sliding-fee discount. Staff have been retrained on how to correctly apply the sliding fee discount. Staff members were instructed on how/when to use the correct forms, how to enter the information from the forms into NextGen, and how to apply both effective and expiration dates to ensure that the income and family size are re-evaluated on an annual basis. Management also runs a report of all sliding fee discount patients on a monthly basis and randomly audit 10% of all sliding fee patients to ensure that the proper data is being collected and the Center is complying with federal regulations as it pertains to the sliding fee discount. In the event management finds a mistake in the application of the sliding fee discount, the staff member receives a one-on-one training as well as a write-up in their personnel file. If the same problem persists, management will consider terminating the employee in accordance with the Center?s handbook.
December 2, 2020 Barnes Dennig & Co., Ltd. 150 East Fourth Street Cincinnati, OH 45202 Winton Hills Medical and Health Center respectfully submits the following corrective action plan for the year ended December 31, 2019. FEDERAL AWARD FINDINGS 2019-001 ? Internal Controls over Sliding Fee Discount Recommendation:The Center should continue to review its internal control over compliance requirements for this program with employees to ensure that the sliding fee discount is properly applied. Corrective Action taken: Management is aware of the non-compliance as it relates to the sliding-fee discount. Staff have been retrained on how to correctly apply the sliding fee discount. Staff members were instructed on how/when to use the correct forms, how to enter the information from the forms into NextGen, and how to apply both effective and expiration dates to ensure that the income and family size are re-evaluated on an annual basis. Management also runs a report of all sliding fee discount patients on a monthly basis and randomly audit 10% of all sliding fee patients to ensure that the proper data is being collected and the organization is complying with federal regulations as it pertains to the sliding fee discount. In the event management finds a mistake in the application of the sliding fee discount, the staff member receives a one-on-one training as well as a write-up in their personnel file. If the same problem persists, management will consider terminating the employee in accordance with the organization?s handbook. Questions regarding this plan should be directed to Jacob Stork, CFO and Mariam Crenshaw, CEO.
2018-001
FAC accepted this audit on October 2, 2019 — management decision was due April 2, 2020.
GSA_MIGRATION
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GSA_MIGRATION
FAC accepted this audit on September 26, 2018 — management decision was due March 26, 2019.
FAC accepted this audit on October 11, 2017 — management decision was due April 11, 2018.
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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