Primary Care Health Services, Inc

EIN: 251300356

UEI: HALHR1NGUJQ8

Data as of August 26, 2026

Primary Care Health Services, Inc8 audit years11 findings1 repeat
8
Audit Years
11
Total Findings
1
Repeat Findings

FY 2023-10-31

Management decision deadline — for entities that funded this organization

The FAC accepted this audit on July 30, 2024. 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 January 30, 2025 (574 days ago).

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2023-001
Special Tests & Provisions

No known questioned costs.

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Full finding narrative

No known questioned costs.

Corrective Action Plan

PCHS is in the process of training all reception staff to ensure that sliding fee scale applications are provided to patients and that completed applications are correctly filed and stored to support patients' sliding fee receipts. PCHS will implement quarterly reviews of appropriate support to justify patients' receipt of sliding fee discounts.

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2023-002
Reporting

None.

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None.

Corrective Action Plan

Management agrees with this finding. We will implement a formal review process to prevent future errors and ensure timely submissions.

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2023-003
Reporting
REPEAT

No known questioned costs.

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No known questioned costs.

Corrective Action Plan

Management concurs with this finding. We will implement a formal review process to ensure timely submissions.

Prior Finding References

2022-002

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FY 2022-10-31

FAC accepted this audit on July 30, 2023 — management decision was due January 30, 2024.

2022-002
Reporting

Section III ? Federal Award Finding and Questioned Costs Noncompliance ? Community Health Centers (CFDA Number 93.224) 2022-002 ? Timely Reporting Condition and Criteria: The annual Federal Financial Report (FFR) was not filed within 90 days after the end of the reporting period or April 30, 2023, in accordance with the Notice of Grant Award. Cause: Additional time required to properly close the current year books. Effect: The Corporation was not in compliance with the reporting requirement(s) noted in its Notice of Award. Recommendation: We recommend that the Corporation adheres to its reporting requirements. Views of Responsible Officials and Planned Corrective Action Management concurs with this finding. Questioned Costs None.

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Full finding narrative

Section III ? Federal Award Finding and Questioned Costs Noncompliance ? Community Health Centers (CFDA Number 93.224) 2022-002 ? Timely Reporting Condition and Criteria: The annual Federal Financial Report (FFR) was not filed within 90 days after the end of the reporting period or April 30, 2023, in accordance with the Notice of Grant Award. Cause: Additional time required to properly close the current year books. Effect: The Corporation was not in compliance with the reporting requirement(s) noted in its Notice of Award. Recommendation: We recommend that the Corporation adheres to its reporting requirements. Views of Responsible Officials and Planned Corrective Action Management concurs with this finding. Questioned Costs None.

Corrective Action Plan

MANAGEMENT WILL REVIEW AND MODIFY THE CLOSING PROCESS FOR ALL REQUIRED REPORTS TO ENSURE TIMELY SUBMISSION.

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FY 2021-10-31

FAC accepted this audit on October 2, 2022 — management decision was due April 2, 2023.

2021-002
Reporting

2021-002 ? Timely Reporting Condition and Criteria: The audit report is required to be filed within nine months after the end of audit period or July 31, 2022. Cause: The Corporation was unable to review and reconcile account balances sufficiently prior to the audit. The time required to correct accounting errors delayed the issuance of the report beyond the July 31, 2022, deadline. Effect: The Corporation was not in compliance with timely filing requirements of the Uniform Guidance. Recommendation: The Corporation should increase staffing levels in the accounting department and fill vacant positions with competent staff. In addition, management should review and update policies and procedures to ensure that all accounts are effectively reviewed and reconciled in a timely manner throughout the year. Views of Responsible Officials and Planned Corrective Action As of 9/6/2022, PCHS has hired another staff member to join the finance department who can support the accounting needs of the department which will allow necessary of policies and procedures, and increased monitoring of accounting functions and controls. Questioned Costs None.

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Full finding narrative

2021-002 ? Timely Reporting Condition and Criteria: The audit report is required to be filed within nine months after the end of audit period or July 31, 2022. Cause: The Corporation was unable to review and reconcile account balances sufficiently prior to the audit. The time required to correct accounting errors delayed the issuance of the report beyond the July 31, 2022, deadline. Effect: The Corporation was not in compliance with timely filing requirements of the Uniform Guidance. Recommendation: The Corporation should increase staffing levels in the accounting department and fill vacant positions with competent staff. In addition, management should review and update policies and procedures to ensure that all accounts are effectively reviewed and reconciled in a timely manner throughout the year. Views of Responsible Officials and Planned Corrective Action As of 9/6/2022, PCHS has hired another staff member to join the finance department who can support the accounting needs of the department which will allow necessary of policies and procedures, and increased monitoring of accounting functions and controls. Questioned Costs None.

Corrective Action Plan

2021-002 ? Timely Reporting Condition and Criteria: The audit report is required to be filed within nine months after the end of audit period or July 31, 2022. Cause: The Corporation was unable to review and reconcile account balances sufficiently prior to the audit. The time required to correct accounting errors delayed the issuance of the report beyond the July 31, 2022, deadline. Effect: The Corporation was not in compliance with timely filing requirements of the Uniform Guidance. Recommendation: The Corporation should increase staffing levels in the accounting department and fill vacant positions with competent staff. In addition, management should review and update policies and procedures to ensure that all accounts are effectively reviewed and reconciled in a timely manner throughout the year. Views of Responsible Officials and Planned Corrective Action As of September 6th 2022, PCHS has hired another staff member to join the finance department who can support the accounting needs of the department which will allow necessary of policies and procedures, and increased monitoring of accounting functions and controls. Questioned Costs None.

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FY 2020-10-31

FAC accepted this audit on January 30, 2022 — management decision was due July 30, 2022.

2020-002
Special Tests & Provisions

We randomly selected forty (40) patient accounts to ascertain whether charges were appropriately adjusted based on income and family size. We found that the Corporation: ? Could not locate applications for seven patient accounts selected for testing ? Failed to collect discounted fees from eight patients ? Failed to include the patient?s income on one application to ascertain whether the discount was applied properly Cause: Applications were not consistently maintained in a centralized location and nominal fees were not collected. Effect: The possibility of inappropriate classification assessment which could result in a patient being charged the incorrect reduced fee and application of discounts to patients that do not meet the Corporation?s sliding fee discount schedule(s). Recommendation: Efforts to secure the minimum payment due at the door should be enforced. Staff should be retrained to ensure sliding fee discounts are applied in accordance with the Corporation?s sliding fee policy. We also recommend setting up a central file system for sliding fee applications.

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Full finding narrative

Criteria: The Corporation provides services to patients at a reduced fee if certain eligibility requirements are met. An application and household assessment are completed to determine eligibility based on a sliding fee discount schedule. Eligible patients are adjusted (discounted) based on the patient?s ability to pay. Condition: We randomly selected forty (40) patient accounts to ascertain whether charges were appropriately adjusted based on income and family size. We found that the Corporation: ? Could not locate applications for seven patient accounts selected for testing ? Failed to collect discounted fees from eight patients ? Failed to include the patient?s income on one application to ascertain whether the discount was applied properly Cause: Applications were not consistently maintained in a centralized location and nominal fees were not collected. Effect: The possibility of inappropriate classification assessment which could result in a patient being charged the incorrect reduced fee and application of discounts to patients that do not meet the Corporation?s sliding fee discount schedule(s). Recommendation: Efforts to secure the minimum payment due at the door should be enforced. Staff should be retrained to ensure sliding fee discounts are applied in accordance with the Corporation?s sliding fee policy. We also recommend setting up a central file system for sliding fee applications.

Corrective Action Plan

Views of Responsible Officials and Planned Corrective Action PCHS is in the process of training all reception staff to ensure sliding fee scale applications are provided to patients and that completed applications are properly filed and stored to support sliding fee receipt of patients. PCHS will implement quarterly reviews of appropriate support to justify the receipt of sliding fee discounts to patients.

About Special Tests and Provisions →
2020-003
Reporting

Condition and Criteria: The annual Federal Financial Report (FFR) was not filed within 90 days after the end of the reporting period or April 30, 2021. The actual report submitted included an incorrect date of July 6, 2020. Cause: The Corporation was unable to gain system access to file the FFR. Effect: The Corporation was not in compliance with reporting requirements in its Department of Health and Human Services Notice of Award. Recommendation: In accordance with the instructions in the Notice of Award, technical questions regarding the FFR, including system access, should be directed to the Help Desk at PMSFFR@psc.hhs.gov. Views of Responsible Officials and Planned Corrective Action PCHS concurs. Management will follow the instructions recommended by the auditor. Questioned Costs None.

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Full finding narrative

Condition and Criteria: The annual Federal Financial Report (FFR) was not filed within 90 days after the end of the reporting period or April 30, 2021. The actual report submitted included an incorrect date of July 6, 2020. Cause: The Corporation was unable to gain system access to file the FFR. Effect: The Corporation was not in compliance with reporting requirements in its Department of Health and Human Services Notice of Award. Recommendation: In accordance with the instructions in the Notice of Award, technical questions regarding the FFR, including system access, should be directed to the Help Desk at PMSFFR@psc.hhs.gov. Views of Responsible Officials and Planned Corrective Action PCHS concurs. Management will follow the instructions recommended by the auditor. Questioned Costs None.

Corrective Action Plan

Views of Responsible Officials and Planned Corrective Action PCHS concurs. Management will follow the instructions recommended by the auditor.

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FY 2018-10-31

FAC accepted this audit on July 31, 2019 — management decision was due January 31, 2020.

2018-004
Reporting

GSA_MIGRATION

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GSA_MIGRATION

Corrective Action Plan

GSA_MIGRATION

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FY 2016-10-31

FAC accepted this audit on July 30, 2017 — management decision was due January 30, 2018.

2016-001
Program Income

GSA_MIGRATION

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GSA_MIGRATION

Corrective Action Plan

GSA_MIGRATION

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2016-002
Reporting

GSA_MIGRATION

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GSA_MIGRATION

Corrective Action Plan

GSA_MIGRATION

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2016-003
Cash Management

GSA_MIGRATION

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GSA_MIGRATION

Corrective Action Plan

GSA_MIGRATION

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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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