EIN: 262420730
UEI: JLJ7ANHJV5K5
Audited by: CBIZ CPAs, P.C.
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 March 30, 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 September 30, 2026 (31 days from today).
What is a management decision? →For five claims tested, the discount for eligible patients was inaccurately calculated and billed. Questioned Costs: N/A Context: In a population of 7,227 claims, we conducted a non-statistical sample of 40 claims. For five claims tested, we noted the discount for eligible patients was inaccurately calculated and billed. We also noted no evidence of management review or approval of the sliding fee discount applied. Effect: The system of internal controls was not properly implemented to ensure review and approval of the sliding fees discounts applied prior to billing the eligible patients. This is deemed to be a material weaknesses in internal control over compliance. Cause: The Organization does not have a supervisory review process implemented for application of the sliding fee discount. Identification as a Repeat Finding: Not a repeat finding. Recommendation: The Organization should implement additional controls to ensure claims where a sliding fee discount is applied are reviewed and approved prior to billing the patient. This review and approval should be clearly documented. Views of Responsible Officials: Management of the Organization concurs with the finding. See Corrective Action Plan.
Show full finding ▾Hide full finding ▴Item: 2025-002 Assistance Listing Number: 93.224 Program: Health Center Program Federal Agency: U.S. Department of Health and Human Services Contract Number: 24H80CS28365; H8JCS54690; 21H8HCS44987 Award Year: June 1, 2024 to May 31, 2025; December 1, 2024 to November 30, 2025 September 1, 2023 to August 31, 2025 Compliance Requirement: Special Tests and Provisions Criteria: Health Centers must prepare and apply a sliding fee discount schedule so that the amounts owed for health center services by eligible patients are adjusted (discounted) based on the patient’s ability to pay. Condition: For five claims tested, the discount for eligible patients was inaccurately calculated and billed. Questioned Costs: N/A Context: In a population of 7,227 claims, we conducted a non-statistical sample of 40 claims. For five claims tested, we noted the discount for eligible patients was inaccurately calculated and billed. We also noted no evidence of management review or approval of the sliding fee discount applied. Effect: The system of internal controls was not properly implemented to ensure review and approval of the sliding fees discounts applied prior to billing the eligible patients. This is deemed to be a material weaknesses in internal control over compliance. Cause: The Organization does not have a supervisory review process implemented for application of the sliding fee discount. Identification as a Repeat Finding: Not a repeat finding. Recommendation: The Organization should implement additional controls to ensure claims where a sliding fee discount is applied are reviewed and approved prior to billing the patient. This review and approval should be clearly documented. Views of Responsible Officials: Management of the Organization concurs with the finding. See Corrective Action Plan.
Item: 2025-002 Assistance Listing Number: 93.224 Programs: Health Center Program Federal Agency: U.S. Department of Health and Human Services Pass-Through Agency: N/A Contract Number: 24H80CS28365; H8JCS54690; 21H8HCS44987 Award Year: June 1, 2024 to May 31, 2025; December 1, 2024 to November 30, 2025; September 1, 2023 to August 31, 2025 Compliance Requirement: Special Tests and Provisions Criteria: Health Centers must prepare and apply a sliding fee discount schedule so that the amounts owed for health center services by eligible patients are adjusted (discounted) based on the patient’s ability to pay. Condition: For five claims tested, the discount for eligible patients was inaccurately calculated and billed. Name of Contact Person: Michele Grebisz, CFO Phone Number: (602)776-0776 Anticipated Completion Date: March 31, 2026 Views of Responsible Officials and Corrective Actions: Management agrees with the finding and will implement additional controls to ensure sliding fee discounts applied are reviewed and approved before patients are billed. Management will ensure this additional process includes clearly documenting the review and approval.
FAC accepted this audit on April 22, 2025 — management decision was due October 22, 2025.
Single Audit Reporting Package Not Submitted in a Timely Manner FAL#: All federal programs Questioned Costs: None 200.512 of the Uniform Guidance requires the the Organization submit an annual single audit reporting package and submit it data collection form prior to nine months after the end of the audit period. The Organization did not submit its single audit audit reporting package or data collection form within the required timeline. Staffing turnover. Due staffing turnover the Organization was not in compliance with provisions of 200.512 of the Uniform Guidance. The Organization should work to increase accounting staffing and focus on preparing supporting schedules for the preparation of its financial statements in a timely manner.
Show full finding ▾Hide full finding ▴Single Audit Reporting Package Not Submitted in a Timely Manner FAL#: All federal programs Questioned Costs: None 200.512 of the Uniform Guidance requires the the Organization submit an annual single audit reporting package and submit it data collection form prior to nine months after the end of the audit period. The Organization did not submit its single audit audit reporting package or data collection form within the required timeline. Staffing turnover. Due staffing turnover the Organization was not in compliance with provisions of 200.512 of the Uniform Guidance. The Organization should work to increase accounting staffing and focus on preparing supporting schedules for the preparation of its financial statements in a timely manner.
We are reviewing the duties each accountant is responsible for. Once the desk audits are complete a determination will be made on if new staff is needed or if better processes are needed to increase efficiency. In addition new reconciliation processes will be implemented to ensure timely and accurate financial statements.
2023-102
FAC accepted this audit on December 9, 2024 — management decision was due June 9, 2025.
The Organization requires patients that apply for the SFS discount to complete attestation forms that includes their household sizes and income levels, and these forms are then used to determine patients' SFS discounts. One patient attestation form out of twenty-five SFS patient encounters that we tested was missing, and another SFS encounter that we tested did not have patient attestation form covering the date of service. Cause: Unknown Effect: Due to missing attestation forms, we could not determine whether the Organization consistently provided patients with the proper discount based upon their income levels. Recommendation: To help ensure that SFS discounts are properly calculated and documented, the Organization should perform random reviews of its SFS applications in order to detect and correct errors or incomplete applications on a timely basis.
Show full finding ▾Hide full finding ▴Special Tests and Provisions - Sliding Fee Scale Discounts Federal program: FAL 93.224 Health Center Program U.S. Department of Health and Human Services Federal grant number: H8HCS44987 Criteria: Patients applying for sliding fee scale (SFS) discounts should have their income levels adequately documented and accurately calculated, and patients should be given the proper discount based upon their income level in accordance with 42 CFR Section 51c.303(f). Condition: The Organization requires patients that apply for the SFS discount to complete attestation forms that includes their household sizes and income levels, and these forms are then used to determine patients' SFS discounts. One patient attestation form out of twenty-five SFS patient encounters that we tested was missing, and another SFS encounter that we tested did not have patient attestation form covering the date of service. Cause: Unknown Effect: Due to missing attestation forms, we could not determine whether the Organization consistently provided patients with the proper discount based upon their income levels. Recommendation: To help ensure that SFS discounts are properly calculated and documented, the Organization should perform random reviews of its SFS applications in order to detect and correct errors or incomplete applications on a timely basis.
Recommendation: To help ensure that SFS discounts are properly calculated and documented, the Organization should perform random reviews of its SFS applications in order to detect and correct errors or incomplete applications on a timely basis. Action Taken: CTC has designated a person in the Finance Department to audit Income Attestations. Rather than just do random reviews, all patients requiring an Income Attestation are audited every month. This process occurred for most of 2023 and all of 2024. In addition, one of CTC's key performance indicators (KPls) is the expectation that 100% of all patients will have an income attestation. For all of FY24 and now FY25 year-to-date, this KPI metric was and will continue to be measured and reported to CTC leadership every month to ensure full compliance. Contact Person: John Moore, CFO Anticipated Completion Date: Completed
The Organization did not submit its single audit audit reporting package or data collection form within the required timeline. Cause: Staffing turnover. Effect: Due staffing turnover the Organization was not in compliance with provisions of 200.512 of the Uniform Guidance. Recommendation: The Organization should work to increase accounting staffing and focus on preparing supporting schedules for the preparation of its financial statements in a timely manner.
Show full finding ▾Hide full finding ▴Single Audit Reporting Package Not Submitted in a Timely Manner Federal program: FAL#: All federal programs Questioned Costs: None Criteria: 200.512 of the Uniform Guidance requires the the Organization submit an annual single audit reporting package and submit it data collection form prior to nine months after the end of the audit period. Condition: The Organization did not submit its single audit audit reporting package or data collection form within the required timeline. Cause: Staffing turnover. Effect: Due staffing turnover the Organization was not in compliance with provisions of 200.512 of the Uniform Guidance. Recommendation: The Organization should work to increase accounting staffing and focus on preparing supporting schedules for the preparation of its financial statements in a timely manner.
Recommendation: The Center should work to increase accounting staffing and focus on preparing supporting schedules for the preparation of its financial statements in a timely manner. Action Taken: As indicated in the response to finding 2023-001, staffing has since been increased to ensure compliance with the timely filing of all internal and external deliverables. Contact Person: John Moore, CFO Anticipated Completion Date: Completed
FAC accepted this audit on March 14, 2023 — management decision was due September 14, 2023.
FAC accepted this audit on February 3, 2022 — management decision was due August 3, 2022.
FAC accepted this audit on January 28, 2021 — management decision was due July 28, 2021.
The Organization requires patients that apply for the SFS discount to complete attestation forms that includes their household sizes and income levels, and these forms are then used to determine patients' SFS discounts. One patient attestation form out of twenty-five SFS patient encounters that we tested was missing, and another SFS encounter that we tested had incorrectly-calculated SFS discount applied in the patient management system. Cause: Unknown Effect: Due to incomplete attestation forms, we could not determine whether the Organization consistently provided patients with the proper discount based upon their income levels, and internal controls over compliance requirements do not appear to have been operating effectively in order to detect calculation errors on attestation forms. Recommendation: To help ensure that SFS discounts are properly calculated and documented, the Organization should perform random reviews of its SFS applications in order to detect and correct errors or incomplete applications on a timely basis.
Show full finding ▾Hide full finding ▴2020-002 Special Tests and Provisions Federal program: CFDA 93.224 Health Center Program U.S. Department of Health and Human Services Federal grant number: H80CS28365 Criteria: Patients applying for sliding fee scale (SFS) discounts should have their income levels adequately documented and accurately calculated, and patients should be given the proper discount based upon their income level in accordance with 42 CFR Section 51c.303(f). Condition: The Organization requires patients that apply for the SFS discount to complete attestation forms that includes their household sizes and income levels, and these forms are then used to determine patients' SFS discounts. One patient attestation form out of twenty-five SFS patient encounters that we tested was missing, and another SFS encounter that we tested had incorrectly-calculated SFS discount applied in the patient management system. Cause: Unknown Effect: Due to incomplete attestation forms, we could not determine whether the Organization consistently provided patients with the proper discount based upon their income levels, and internal controls over compliance requirements do not appear to have been operating effectively in order to detect calculation errors on attestation forms. Recommendation: To help ensure that SFS discounts are properly calculated and documented, the Organization should perform random reviews of its SFS applications in order to detect and correct errors or incomplete applications on a timely basis.
CORRECTIVE ACTION PLAN January 25, 2021 We have prepared the following corrective action plan as required by the standards applicable to financial audits contained in Government Auditing Standards and by the audit requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Name and address of the independent public accounting firm: Fester & Chapman, PLLC 9019 East Bahia Drive, Suite 100 Scottsdale, AZ 85260 Audit Period: July 1, 2019 ? June 30, 2020 The findings from the June 30, 2020 schedule of findings and questions costs are discussed below. 2020-002 Special Tests and Provisions Recommendation: To help ensure that sliding fee scale (SFS) discounts are properly calculated and documented, the Organization should perform random reviews of its SFS applications to detect and correct errors or incomplete applications on a timely basis. Action Taken: Training concerning how to properly document patient SFS eligibility. Ongoing random samples will be selected and reviewed monthly by the Revenue Cycle Staff to ensure program staff competency with the established procedures. Completion Date: March 2021
FAC accepted this audit on November 19, 2019 — management decision was due May 19, 2020.
FAC accepted this audit on December 11, 2018 — management decision was due June 11, 2019.
FAC accepted this audit on December 21, 2017 — management decision was due June 21, 2018.
GSA_MIGRATION
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GSA_MIGRATION
FAC accepted this audit on January 23, 2017 — management decision was due July 23, 2017.
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