EIN: 263084386
UEI: G8FAN2A5TUT6
Audited by: CliftonLarsonAllen LLP
Oversight agency: 10 [Department of Agriculture]
View federal awards & risk assessment →
Data as of September 2, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on July 31, 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 January 31, 2027 (150 days from today).
What is a management decision? →Per La Pine Community Health Center’s sliding fee discount policy the determination of a patient’s eligibility for the program is determined based upon gross income. Context: During our testing of the sliding fee discount program, we identified six instances of 40 that were determined based upon a patient’s net income vs gross income. Cause: Process and procedures were not followed and the Organization’s internal control system failed to identify the wrong basis for program eligibility was used in the determination process. Effect: Potentially a patient would receive an incorrect determination and/or sliding fee discount. Recommendation: Management should review their sliding fee policy, refamiliarize personnel with the policy, and implement a secondary review process. Views of responsible officials: There is no disagreement with the audit finding.
Show full finding ▾Hide full finding ▴Federal Agency: U.S Department of Health and Human Services Federal Program Name: Health Center Program Cluster Assistance Listing Number: 93.224 and 93.527 Award Period: 03/1/24-02/28/27 Type of Finding: Significant Deficiency in Internal Control over Compliance and Compliance Criteria or specific requirement: Per 42 USC 254b(k)(3)(E), (F), and (G); 42 CFR sections 51c.303(e),(f), and (g); the health and 42 CFR sections 56.303(e), (f), and (g) a health center must establish and apply a sliding fee discount schedule (SFDS) so that the amounts owed for health center services by eligible patients are adjusted (discounted) based on the patient’s ability to pay. Condition: Per La Pine Community Health Center’s sliding fee discount policy the determination of a patient’s eligibility for the program is determined based upon gross income. Context: During our testing of the sliding fee discount program, we identified six instances of 40 that were determined based upon a patient’s net income vs gross income. Cause: Process and procedures were not followed and the Organization’s internal control system failed to identify the wrong basis for program eligibility was used in the determination process. Effect: Potentially a patient would receive an incorrect determination and/or sliding fee discount. Recommendation: Management should review their sliding fee policy, refamiliarize personnel with the policy, and implement a secondary review process. Views of responsible officials: There is no disagreement with the audit finding.
Action taken in response to finding: The organization has worked with appropriate staff to provide further clarification on sliding fee intake and approval process.
There is no formal process in place to review required reports prior to submission. Context: During our audit inquiries related to internal control, it was noted that the Organization is not practicing a key control of their internal control structure by reviewing reports prior to submission to the relevant granting authority. Cause: Following recent staff turnover, an internal policy was not maintained and/or adhered to. Effect: Potentially submitted reports may contain errors or provide misinformation. Recommendation: We recommend the organization review all required reports for accuracy prior to submission. Views of responsible officials: There is no disagreement with the audit finding.
Show full finding ▾Hide full finding ▴Federal Agency: U.S Department of Health and Human Services Federal Program Name: Health Center Program Cluster Assistance Listing Number: 93.224 and 93.527 Award Period: 03/01/24-02/28/27 Federal Program Name: Congressionally Directed Spending for Construction Projects Assistance Listing Number: 93.493 Award Period: 09/03/23-09/29/26 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: 2 CFR 200.303 requires that recipients and subrecipients receiving federal awards establish, document and maintain effective internal control over the federal awards that provides reasonable assurance that the recipient or subrecipient is managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal awards. Condition: There is no formal process in place to review required reports prior to submission. Context: During our audit inquiries related to internal control, it was noted that the Organization is not practicing a key control of their internal control structure by reviewing reports prior to submission to the relevant granting authority. Cause: Following recent staff turnover, an internal policy was not maintained and/or adhered to. Effect: Potentially submitted reports may contain errors or provide misinformation. Recommendation: We recommend the organization review all required reports for accuracy prior to submission. Views of responsible officials: There is no disagreement with the audit finding.
Action taken in response to finding: The organization has implemented a procedure to review and approve required reports prior to submission.
FAC accepted this audit on April 24, 2025 — management decision was due October 24, 2025.
FAC accepted this audit on February 21, 2024 — management decision was due August 21, 2024.
La Pine Community Health Center (the Organization) had one instance where support for an allocated cost was not retained by the Organization. Criteria or specific requirement: Recipients of federal grants are required to retain documentation of allocated expenditures. These expenditures are required to be for allowable costs and activities, and the documentation retained should support these expenditures. Questioned costs: None. Context: There was one instances where the required supporting documentation was not retained. However, due to the broad nature of allowable costs and activities and the nature of the Organization’s operations, the likelihood that an allocated cost is unallowable to the Federal program is limited. Cause: Documentation of expenditures allocated to the grant was not retained by the Organization. Effect: Due to inadequate documentation retention, it cannot be verified if the expenditures allocated to the grant were allowable costs to the program. Lack of retained documentation could allow for unallowable cots being charged to a Federal program. Recommendation: CLA recommends that LPCHC retain documentation and records for expenditures allocated to federal funds. View of responsible officials and planned corrective actions: There is no disagreement with the audit finding. A review of allocated costs and a check to retain the supporting documentation will be conducted to ensure proper documentation is retained.
Show full finding ▾Hide full finding ▴2023-001 Activities Allowed or Unallowed Federal agency: U.S. Department of Health and Human Services Federal program title: Health Center Program Cluster AL Number: 93.224 and 93.527 Award Period: March 1, 2021 – March 31, 2023 Type of Finding: Significant Deficiency in Internal Control over Compliance Condition: La Pine Community Health Center (the Organization) had one instance where support for an allocated cost was not retained by the Organization. Criteria or specific requirement: Recipients of federal grants are required to retain documentation of allocated expenditures. These expenditures are required to be for allowable costs and activities, and the documentation retained should support these expenditures. Questioned costs: None. Context: There was one instances where the required supporting documentation was not retained. However, due to the broad nature of allowable costs and activities and the nature of the Organization’s operations, the likelihood that an allocated cost is unallowable to the Federal program is limited. Cause: Documentation of expenditures allocated to the grant was not retained by the Organization. Effect: Due to inadequate documentation retention, it cannot be verified if the expenditures allocated to the grant were allowable costs to the program. Lack of retained documentation could allow for unallowable cots being charged to a Federal program. Recommendation: CLA recommends that LPCHC retain documentation and records for expenditures allocated to federal funds. View of responsible officials and planned corrective actions: There is no disagreement with the audit finding. A review of allocated costs and a check to retain the supporting documentation will be conducted to ensure proper documentation is retained.
U.S. Department of Health and Human Services La Pine Community Health Center respectfully submits the following corrective action plan for the year ended October 31, 2023. Audit period: November 1, 2022 – October 31, 2023 The findings from the schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS—FINANCIAL STATEMENT AUDIT None noted. FINDINGS—FEDERAL AWARD PROGRAMS AUDITS U.S. Department of Health and Human Services 2023-001 Health Center Program Cluster – Assistance Listing No. 93.224, 93.527 Recommendation: CLA recommends that La Pine Community Health Center retain documentation and records for expenditures allocated to federal funds. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management will design and implement procedures to perform checks and review allocated expenditures to ensure proper documentation is retained. Name(s) of the contact person(s) responsible for corrective action: Karen Forman, CFO Planned completion date for corrective action plan: October 31, 2024 If the U.S. Department of Health and Human Services has questions regarding this plan, please call Karen Forman, CFO, at 541-876-1843.
FAC accepted this audit on August 30, 2023 — management decision was due March 1, 2024.
La Pine Community Health Center?s (the Organization) sliding fee discount program provides discount to uninsured patients based on the patient?s income and poverty levels. During our audit we noted two instances of an inaccurate sliding fee discount provided. Criteria or specific requirement: Per the Organization?s sliding fee policy, sliding fee discounts are determined and applied based on the patient's financial class per the Federal Poverty Guidelines. Special Tests and provisions: Sliding Fee Discounts (42 USC 254(k)(3)(g); 42 CFR section 51c.303(g) and 42 CFR section 56.303(f)). Questioned costs: None. Context: An initial sample of 25 encounters were tested in relation to the sliding fee discount program. Of the 25 encounters tested, there was one where the patient was assigned an incorrect sliding fee level based on their income and family size. Cause: Incorrect application of sliding fee determination. Effect: Improper sliding fee discounts were given to patients. Recommendation: CLA recommends that the Organization periodically perform internal audit procedures to identify and correct instances of misapplied sliding fee discounts. View of responsible officials and planned corrective actions: There is no disagreement with the audit finding. A review of internal procedures will be conducted to ensure that the internal control over the sliding fee program is operating. Additionally, training, and internal audits will be conducted with the responsible staff as appropriate.
Show full finding ▾Hide full finding ▴2022-001 Sliding Fee Program Discount Federal agency: U.S. Department of Health and Human Services Federal program title: Health Center Program Cluster CFDA Number: 93.224 and 93.527 Award Period: March 1, 2021 ? February 28, 2022 Type of Finding: Significant Deficiency in Internal Control over Compliance Condition: La Pine Community Health Center?s (the Organization) sliding fee discount program provides discount to uninsured patients based on the patient?s income and poverty levels. During our audit we noted two instances of an inaccurate sliding fee discount provided. Criteria or specific requirement: Per the Organization?s sliding fee policy, sliding fee discounts are determined and applied based on the patient's financial class per the Federal Poverty Guidelines. Special Tests and provisions: Sliding Fee Discounts (42 USC 254(k)(3)(g); 42 CFR section 51c.303(g) and 42 CFR section 56.303(f)). Questioned costs: None. Context: An initial sample of 25 encounters were tested in relation to the sliding fee discount program. Of the 25 encounters tested, there was one where the patient was assigned an incorrect sliding fee level based on their income and family size. Cause: Incorrect application of sliding fee determination. Effect: Improper sliding fee discounts were given to patients. Recommendation: CLA recommends that the Organization periodically perform internal audit procedures to identify and correct instances of misapplied sliding fee discounts. View of responsible officials and planned corrective actions: There is no disagreement with the audit finding. A review of internal procedures will be conducted to ensure that the internal control over the sliding fee program is operating. Additionally, training, and internal audits will be conducted with the responsible staff as appropriate.
U.S. Department of Health and Human Services La Pine Community Health Center respectfully submits the following corrective action plan for the year ended October 31, 2022. Audit period: November 1, 2021 ? October 31, 2022 The findings from the schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS?FEDERAL AWARD PROGRAM AUDIT Significant Deficiency 2022-001 Health Center Program Cluster ? CFDA No. 93.224 and 93.527 Condition: La Pine Community Health Center?s sliding fee discount program provides discounts to uninsured and insured patients based on the patient?s income and poverty levels. During our audit we noted one instance of an inaccurate sliding fee discount provided. Criteria or specific requirement: Per La Pine?s Community Health Center?s sliding fee policy, sliding fee discounts are determined and applied based on the patient's financial class per the Federal Poverty Guidelines. Special Tests and provisions: Sliding Fee Discounts (42 USC 254(k)(3)(g); 42 CFR section 51c.303(g) and 42 CFR section 56.303(f)). Recommendation: CLA recommends that La Pine Community Health Center periodically perform internal audit procedures to identify and correct instances of misapplied sliding fee discounts. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: A review of internal procedures will be conducted to ensure that the internal control over the sliding fee program is operating. Additionally, training and internal audits will be conducted with the responsible staff as appropriate. Name(s) of the contact person(s) responsible for corrective action: Karen Forman, Controller. Planned completion date for corrective action plan: October 31, 2023
FAC accepted this audit on August 1, 2022 — management decision was due February 1, 2023.
FAC accepted this audit on March 31, 2021 — management decision was due October 1, 2021.
FAC accepted this audit on April 22, 2020 — management decision was due October 22, 2020.
FAC accepted this audit on April 10, 2019 — management decision was due October 10, 2019.
FAC accepted this audit on March 27, 2018 — management decision was due September 27, 2018.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴GSA_MIGRATION
GSA_MIGRATION
FAC accepted this audit on March 19, 2017 — management decision was due September 19, 2017.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴GSA_MIGRATION
Show full finding ▾Hide full finding ▴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.
Browse other Single Audit organizations in Oregon →
Track your findings and corrective action plans across audit cycles.
Start tracking findings →Monitor subrecipient audit findings and filing records.
Start monitoring →© 2026 Single Audit Intelligence. All data is public domain.
