EIN: 270759056
UEI: GTACCD2L8YP8
Audited by: CHW LLP
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 August 5, 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 February 5, 2027 (152 days from today).
What is a management decision? →FAC accepted this audit on September 4, 2025 — management decision was due March 4, 2026.
In our sample of 40 tested items, for multiple selections patient information was inadequate to determine the proper sliding fee discount or the patient signed application was not available. Questioned Cost: None. Effect: Lack of strict enforcement of the policy of sliding fee eligibility determination and compliance may have resulted in Center providing discounted services greater to or less than the appropriate amounts to beneficiaries. Cause: Inadequate retention of the sliding fee program documentation requirements and Center policies by employees involved in sliding fee process. Recommendation: Training should be provided to employees on the sliding fee program requirements. Center should perform regular audits of sliding fee transactions to identify weaknesses in compliance. Views of Responsible Officials and Corrective Action Plan: Center agrees with the finding and will implement additional controls to ensure that this does not recur. Please refer to the corrective action plan.
Show full finding ▾Hide full finding ▴ALN: 93.224 Program: Community Health Center Cluster Agency: US Department of Health and Human Services Compliance Requirement: N- Special Tests and Provisions Repeat Finding: No Criteria: Federal grant compliance provisions require that the Center correctly identify a patient's ability to pay and that the rates for services be adjusted accordingly based on the sliding fee schedule. Center is required to follow its sliding fee policy when providing discounts to eligible patients. Condition: In our sample of 40 tested items, for multiple selections patient information was inadequate to determine the proper sliding fee discount or the patient signed application was not available. Questioned Cost: None. Effect: Lack of strict enforcement of the policy of sliding fee eligibility determination and compliance may have resulted in Center providing discounted services greater to or less than the appropriate amounts to beneficiaries. Cause: Inadequate retention of the sliding fee program documentation requirements and Center policies by employees involved in sliding fee process. Recommendation: Training should be provided to employees on the sliding fee program requirements. Center should perform regular audits of sliding fee transactions to identify weaknesses in compliance. Views of Responsible Officials and Corrective Action Plan: Center agrees with the finding and will implement additional controls to ensure that this does not recur. Please refer to the corrective action plan.
The Center will - Provide immediate re-training to staff on issues identified, and - Continues to provide ongoing training to current and new staff involved in Sliding Fee Discount Program (SFDP) on program requirements and proper implementation of sliding fee determination and billing, and - Has updated procedures for the Sliding Fee Discount Program approval process in which all sliding fee required documents are first reviewed and approved by a Clinic Supervisor or Center Manager for program compliance. This process was implemented in July 2025, which was at the mid-point of the current fiscal year and will assist in addressing any issues and training proactively, and - Will continue ongoing Sliding Fee Audit Tracers and Chart Audits to assess staff knowledge, provide feedback, and offer guidance, as needed
FAC accepted this audit on September 26, 2024 — management decision was due March 26, 2025.
FAC accepted this audit on June 27, 2024 — management decision was due December 27, 2024.
Preparations and reconciliations for year end independent audit was not occurring as designed during the fiscal year. Effect: Internal control design testing identified reconciliations that were not reviewed timely during the fiscal year 2022. Cause: Inadequate turnover and staffing constraints, specifically within finance, contributed to delays in reconciliation completion and review. Recommendation: We recommend management work to ensure accurate and complete financial and accounting records. Views of Responsible Officials and Corrective Action Plan: The Center agrees with the finding and will implement additional controls to ensure that this does not recur. Please refer to the corrective action plan.
Show full finding ▾Hide full finding ▴Criteria: Management is responsible for establishing and maintaining effective internal controls over financial reporting. Condition: Preparations and reconciliations for year end independent audit was not occurring as designed during the fiscal year. Effect: Internal control design testing identified reconciliations that were not reviewed timely during the fiscal year 2022. Cause: Inadequate turnover and staffing constraints, specifically within finance, contributed to delays in reconciliation completion and review. Recommendation: We recommend management work to ensure accurate and complete financial and accounting records. Views of Responsible Officials and Corrective Action Plan: The Center agrees with the finding and will implement additional controls to ensure that this does not recur. Please refer to the corrective action plan.
The Center has established month end and annual reporting calendars with due dates. With significant turnover within executive and finance departments, this responsibility has been reassigned and monitored by the CFO.
2021-001
During our reporting period, we noted that the Organization did not meet this filing deadline. Questioned Cost: None. Effect: The delay in submitting the required report may lead to granting agencies to impose temporary restrictions on the drawdown process. Recommendation: We recommend the Center file the required single audit reports timely. Views of Responsible Officials and Corrective Action Plan: The Center agrees with the finding and will implement additional controls to ensure that this does not recur. Please refer to the corrective action plan.
Show full finding ▾Hide full finding ▴Criteria: Pursuant to the reporting requirement set forth by Uniform Guidance, the Organization is required to file the annual Single Audit to the Federal Audit Clearinghouse within nine months of fiscal year end. Finding/ Condition: During our reporting period, we noted that the Organization did not meet this filing deadline. Questioned Cost: None. Effect: The delay in submitting the required report may lead to granting agencies to impose temporary restrictions on the drawdown process. Recommendation: We recommend the Center file the required single audit reports timely. Views of Responsible Officials and Corrective Action Plan: The Center agrees with the finding and will implement additional controls to ensure that this does not recur. Please refer to the corrective action plan.
The Center has established clear reporting calendars with due dates. With significant turnover within accounting and finance departments, this responsibility has been reassigned and monitored by the CFO.
2021-002
FAC accepted this audit on February 13, 2024 — management decision was due August 13, 2024.
Preparations and reconciliations for year end independent audit was not occurring as designed during the fiscal year. Effect: Internal control design testing identified reconciliations that were not reviewed timely during the fiscal year 2021. Cause: Inadequate turnover and staffing constraints, specifically within finance, contributed to delays in reconciliation completion and review. Recommendation: We recommend management work to ensure accurate and complete financial and accounting records. Views of Responsible Officials and Corrective Action Plan: The Center agrees with the finding and will implement additional controls to ensure that this does not recur. Please refer to the corrective action plan.
Show full finding ▾Hide full finding ▴Criteria: Management is responsible for establishing and maintaining effective internal controls over financial reporting. Condition: Preparations and reconciliations for year end independent audit was not occurring as designed during the fiscal year. Effect: Internal control design testing identified reconciliations that were not reviewed timely during the fiscal year 2021. Cause: Inadequate turnover and staffing constraints, specifically within finance, contributed to delays in reconciliation completion and review. Recommendation: We recommend management work to ensure accurate and complete financial and accounting records. Views of Responsible Officials and Corrective Action Plan: The Center agrees with the finding and will implement additional controls to ensure that this does not recur. Please refer to the corrective action plan.
The Center has established month end and annual reporting calendars with due dates. With significant turnover within executive and finance departments, this responsibility has been reassigned and monitored by the CFO.
2020-001
During our reporting period, we noted that the Organization did not meet this filing deadline. Questioned Cost: None. Effect: The delay in submitting the required report may lead to granting agencies to impose temporary restrictions on the drawdown process. Recommendation: We recommend the Center file the required single audit reports timely. Views of Responsible Officials and Corrective Action Plan: The Center agrees with the finding and will implement additional controls to ensure that this does not recur. Please refer to the corrective action plan.
Show full finding ▾Hide full finding ▴Criteria: Pursuant to the reporting requirement set forth by Uniform Guidance, the Organization is required to file the annual Single Audit to the Federal Audit Clearinghouse within nine months of fiscal year end. Finding/ Condition: During our reporting period, we noted that the Organization did not meet this filing deadline. Questioned Cost: None. Effect: The delay in submitting the required report may lead to granting agencies to impose temporary restrictions on the drawdown process. Recommendation: We recommend the Center file the required single audit reports timely. Views of Responsible Officials and Corrective Action Plan: The Center agrees with the finding and will implement additional controls to ensure that this does not recur. Please refer to the corrective action plan.
The Center has established clear reporting calendars with due dates. With significant turnover within accounting and finance departments, this responsibility has been reassigned and monitored by the CFO.
2020-002
FAC accepted this audit on February 16, 2021 — management decision was due August 16, 2021.
The Center?s internal controls require review by appropriate personnel of all expenditures submitted for grant reimbursement for proper allocation before submission. During audit procedures over major programs, it was discovered that the amount submitted for grant reimbursement for one employee for one month exceeded that employee?s gross salary paid. The amount overdrawn did not meet the threshold to report as a questioned cost. Cause: The implementation of internal controls over allowable costs/cost principles were not effective. Effect: The amount submitted for reimbursement under the grants exceeded the amount allowed as outlined in the federal award. Internal Controls Systems over Allowable Costs/Cost Principles ? U.S. Department of Health and Human Services, Health Center Program Cluster, CFDA #93.224 (Continued) Repeat finding: No Recommendation: We recommend that management design and implement a system of internal controls necessary to ensure all expenditures submitted for grant reimbursement are reviewed for proper allocation before submission.
Show full finding ▾Hide full finding ▴Internal Controls Systems over Allowable Costs/Cost Principles ? U.S. Department of Health and Human Services, Health Center Program Cluster, CFDA #93.224 Criteria: The auditee must maintain a system of internal control to provide reasonable assurance that federal funds are expended in accordance with the terms and conditions outlined in the federal award. Condition: The Center?s internal controls require review by appropriate personnel of all expenditures submitted for grant reimbursement for proper allocation before submission. During audit procedures over major programs, it was discovered that the amount submitted for grant reimbursement for one employee for one month exceeded that employee?s gross salary paid. The amount overdrawn did not meet the threshold to report as a questioned cost. Cause: The implementation of internal controls over allowable costs/cost principles were not effective. Effect: The amount submitted for reimbursement under the grants exceeded the amount allowed as outlined in the federal award. Internal Controls Systems over Allowable Costs/Cost Principles ? U.S. Department of Health and Human Services, Health Center Program Cluster, CFDA #93.224 (Continued) Repeat finding: No Recommendation: We recommend that management design and implement a system of internal controls necessary to ensure all expenditures submitted for grant reimbursement are reviewed for proper allocation before submission.
Views of Responsible Officials and Planned Corrective Action: The Center, will review, design, strengthen, and enforce its internal controls to ensure all expenditures submitted for grant reimbursement are reviewed for proper allocation before submission.
FAC accepted this audit on September 24, 2019 — management decision was due March 24, 2020.
GSA_MIGRATION
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FAC accepted this audit on September 25, 2018 — management decision was due March 25, 2019.
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FAC accepted this audit on February 4, 2018 — management decision was due August 4, 2018.
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2015-002
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2015-009
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2015-011
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2015-012
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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