EIN: 263990559
UEI: HVJMQ9C6HR48
Audited by: Brown, Ewing and Co. CPA
Oversight agency: 93 [Department of Health and Human Services]
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Data as of August 31, 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 (28 days from today).
What is a management decision? →FAC accepted this audit on March 31, 2025 — management decision was due October 1, 2025.
FAC accepted this audit on November 26, 2024 — management decision was due May 26, 2025.
FAC accepted this audit on July 2, 2024 — management decision was due January 2, 2025.
FAC accepted this audit on October 9, 2022 — management decision was due April 9, 2023.
FAC accepted this audit on December 16, 2020 — management decision was due June 16, 2021.
FAC accepted this audit on December 16, 2020 — management decision was due June 16, 2021.
Section 3 - Findings and Questioned Costs - Major Federal Awards Program Audit Finding 2019-001 SPECIAL TESTS AND PROVISIONS - SLIDING FEE DISCOUNT U. S. Department of Health and Human Services Health Center Cluster Grant; CFDA #93.224 and #93.527 Condition During our test of sliding fee patients, we found eight (8) instances out of a sample of 25 (twenty-five) patient files reviewed, the sliding fee discount was calculated incorrectly. Cause Failure to follow established Clinic procedures Effect Improper calculation of sliding fee discount Criteria Department of Health & Human Services guidelines, Section 330 of the PHS Act and 42 CFR Part 51c.303(f) which states Health Centers must provide a full discount to individuals with an annual income at or below 100% of the poverty guidelines and for those with incomes between 100% and 200% of poverty, fees must be charged in accordance with a sliding discount policy based on family size and income. Recommendation The Organization should strengthen internal administrative controls to ensure that appropriate documentation is maintained on file to support a patient's family income. The Organization should also ensure that the fees charged and level of discount a patient receives is calculated correctly based on income and family size.
Show full finding ▾Hide full finding ▴Section 3 - Findings and Questioned Costs - Major Federal Awards Program Audit Finding 2019-001 SPECIAL TESTS AND PROVISIONS - SLIDING FEE DISCOUNT U. S. Department of Health and Human Services Health Center Cluster Grant; CFDA #93.224 and #93.527 Condition During our test of sliding fee patients, we found eight (8) instances out of a sample of 25 (twenty-five) patient files reviewed, the sliding fee discount was calculated incorrectly. Cause Failure to follow established Clinic procedures Effect Improper calculation of sliding fee discount Criteria Department of Health & Human Services guidelines, Section 330 of the PHS Act and 42 CFR Part 51c.303(f) which states Health Centers must provide a full discount to individuals with an annual income at or below 100% of the poverty guidelines and for those with incomes between 100% and 200% of poverty, fees must be charged in accordance with a sliding discount policy based on family size and income. Recommendation The Organization should strengthen internal administrative controls to ensure that appropriate documentation is maintained on file to support a patient's family income. The Organization should also ensure that the fees charged and level of discount a patient receives is calculated correctly based on income and family size.
CORRECTIVE ACTION PLAN October 9, 2019 U. S. DEPARTMENT OF HEALTH AND HUMAN SERVICES Health Education, Assessment, and Leadership, Inc., respectfully submits the following corrective action plan for the year ended June 30, 2019. Name and address of independent public accounting form: Brown, Ewing & Co., P. A Certified Public Accountants, 308 Highland Park Cove, Ridgeland, MS 39157. Audit period: Year Ended June 30, 2019. The finding from the June 30, 2019 Schedule of Findings and Questioned Costs is discussed below. The finding is numbered consistently with the number assigned in the schedule. Section 3 of the schedule, Summary of Audit's Results, does not include findings and is not addressed. Section 3 - Findings and Questioned Costs - Major Federal Awards Program Audit Finding 2019-001 SPECIAL TESTS AND PROVISIONS - SLIDING FEE DISCOUNT U. S. Department of Health and Human Services Health Center Cluster Grant; CFDA #93.224 and #93.527 Condition: During our test of sliding fee patients, we found eight (8) instances out of 25 patient files reviewed in which the sliding fee discount was calculated incorrectly. Action Taken: We will implement control procedures in order to strengthen internal administrative controls to ensure that appropriate documentation is maintained on file to support a patient's family income. These procedures, when implemented will also ensure that the fees charged and level of discount a patient receives is calculated correctly based on income and family size. If you have any questions regarding this plan, please call me at 404.564.7749. Sincerely, Rodney Green Rodney Green Chief Financial Officer
FAC accepted this audit on April 3, 2019 — management decision was due October 3, 2019.
GSA_MIGRATION
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GSA_MIGRATION
2016-004
GSA_MIGRATION
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GSA_MIGRATION
2016-005
GSA_MIGRATION
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GSA_MIGRATION
FAC accepted this audit on July 10, 2018 — management decision was due January 10, 2019.
GSA_MIGRATION
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GSA_MIGRATION
FAC accepted this audit on March 29, 2017 — management decision was due September 29, 2017.
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