EIN: 273113428
UEI: GALQGCNCE367
Audited by: DZA PLLC
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 June 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 December 5, 2026 (96 days from today).
What is a management decision? →FAC accepted this audit on October 9, 2025 — management decision was due April 9, 2026.
During our testing of sliding fee discounts for health center patients qualifying for reduced charge visits, we identified three incidents in which the incorrect sliding fee was applied. Context: This finding appears to be a systemic issue. A sample size of 25 patients included three which did not have the correct sliding fee applied. Cause: The Organization did not follow its policies and procedures set in place to ensure the sliding fee schedule discount is correctly determined and applied to patient accounts. Effect Patients: may have been granted the incorrect sliding fee discount. Questioned Costs: None identified Recommendation: We recommend continued effort in training personnel to properly identify and apply the appropriate sliding fee discount based on the Organization’s approved policy and in compliance with the OMB Compliance Supplement requirements. An appropriate level of review should be conducted on patient accounts to ensure proper document retention, application of sliding fee discounts, and third-party insurance billing. Views of responsible officials and planned corrective action: Management does not disagree with this audit finding.
Show full finding ▾Hide full finding ▴Federal Organization: U.S Department of Health and Human Services Assistance Listing Numbers: 93.224 and 93.527 Health Center Program Cluster Award Numbers: H80CS24102, H8LCS51030, H8GCS47827, H2ECS45503 Criteria: [X] Compliance Finding [X] Significant Deficiency [ ] Material Weakness Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, Subpart F, Compliance Supplement, Part 4, Compliance Requirement N, Special Tests and Provisions states, “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 patients ability to pay.” Condition: During our testing of sliding fee discounts for health center patients qualifying for reduced charge visits, we identified three incidents in which the incorrect sliding fee was applied. Context: This finding appears to be a systemic issue. A sample size of 25 patients included three which did not have the correct sliding fee applied. Cause: The Organization did not follow its policies and procedures set in place to ensure the sliding fee schedule discount is correctly determined and applied to patient accounts. Effect Patients: may have been granted the incorrect sliding fee discount. Questioned Costs: None identified Recommendation: We recommend continued effort in training personnel to properly identify and apply the appropriate sliding fee discount based on the Organization’s approved policy and in compliance with the OMB Compliance Supplement requirements. An appropriate level of review should be conducted on patient accounts to ensure proper document retention, application of sliding fee discounts, and third-party insurance billing. Views of responsible officials and planned corrective action: Management does not disagree with this audit finding.
Corrective action planned: In reviewing audit finding 2024-001, it was determined that the primary cause for the misapplication of the sliding fee was the need for increased training and oversight. One Health has since taken steps to enhance sliding fee policy and procedure training for all staff, with a focus on Intake and Patient Financial Services staff. One Health also intends to review individual performance of staff by implementing peer and supervisory audits of sliding fee scale applications and data entry. Identification of consistent errors has led to enacting accountability measures to allow for additional coaching and follow-up. Additionally, One Health has reviewed EMR processes and functionality to ensure ease and clarity of data entry to eliminate opportunities for human error. Anticipated completion date: December 31, 2025 Contact person responsible for corrective action: Emily Faricy Associate Vice President - Finance
2023-001
FAC accepted this audit on November 19, 2024 — management decision was due May 19, 2025.
During our testing of sliding fee discounts for health center patients qualifying for reduced charge visits, we identified three incidents in which the incorrect sliding fee was applied. Context: This finding appears to be an isolated incident. A sample size of 25 patients included three which did not have the correct sliding fee applied. Cause: The Organization did not follow its policies and procedures set in place to ensure the sliding fee schedule discount is correctly determined and applied to patient accounts. Effect: Patients may have been granted the incorrect sliding fee discount. Questioned Costs: None identified Recommendation:We recommend continued effort in training personnel to properly identify and apply the appropriate sliding fee discount based on the Organization’s approved policy and in compliance with the OMB Compliance Supplement requirements. An appropriate level of review should be conducted on patient accounts to ensure proper document retention, application of sliding fee discounts, and third-party insurance billing. Views of responsible officials and planned corrective action: Management does not disagree with this audit finding.
Show full finding ▾Hide full finding ▴Federal Organization U.S Department of Health and Human Services Assistance Listing Numbers 93.224 & 93.527 Health Center Program Cluster Award Numbers H80CS24102, H8FCS41012, H8GCS47827, H2ECS45503, H2ECS45503 Criteria: Compliance Finding and Significant Deficiency Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, Subpart F, Compliance Supplement, Part 4, Compliance Requirement N, Special Tests and Provisions states, “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 patients ability to pay.” Condition: During our testing of sliding fee discounts for health center patients qualifying for reduced charge visits, we identified three incidents in which the incorrect sliding fee was applied. Context: This finding appears to be an isolated incident. A sample size of 25 patients included three which did not have the correct sliding fee applied. Cause: The Organization did not follow its policies and procedures set in place to ensure the sliding fee schedule discount is correctly determined and applied to patient accounts. Effect: Patients may have been granted the incorrect sliding fee discount. Questioned Costs: None identified Recommendation:We recommend continued effort in training personnel to properly identify and apply the appropriate sliding fee discount based on the Organization’s approved policy and in compliance with the OMB Compliance Supplement requirements. An appropriate level of review should be conducted on patient accounts to ensure proper document retention, application of sliding fee discounts, and third-party insurance billing. Views of responsible officials and planned corrective action: Management does not disagree with this audit finding.
Corrective action planned: Effective 06/2023, One Health transitioned EDR systems to better integrate with the EMR. Intention of the new system is to automate the slide process and reduce manual entry by staff. In conjunction with the EDR transition, One Health has expanded their staffing and training regarding slide applications. Patient Financial Services staff review and support slide applications, working directly with patients to obtain needed documents. Additionally, One Health has added a supervisory role within this department in order to prioritize slide application internal audits on an ongoing basis. Anticipated completion date: 12/31/2023 Contact person responsible for corrective action: Emily Faricy, Associate Vice President - Finance
2022-004
FAC accepted this audit on December 5, 2023 — management decision was due June 5, 2024.
The organization had assessed four patients with the incorrect sliding fee discount; three patients were assessed a lower discount and one patient was assessed a higher discount based on their family size and income information that was documented. Questioned Costs: None. Context: For 4 of the 25 sliding fee encounters tested, the sliding fee discount applied to the encounter did not match the sliding fee application provided. Cause: There was no process to review sliding fee discounts applied to patient balances prior to finalizing them. Effect: Applicants assessed are not charged according to the Organization's sliding fee scale and their ability to pay. Repeat Finding: Yes – repeat of 2021-001. Recommendation: Management should consider increasing the frequency of its internal audits over patient encounters or expanding its sample sizes in addition to providing additional training for front desk staff regarding the collection and verification of patient information for each patient. Views of responsible officials: There is no disagreement with the audit findings.
Show full finding ▾Hide full finding ▴Federal Agency: U.S. Department of Health and Human Services Federal Program Title: Health Center Program Cluster Assistance Listing Number: 93.224 and 93.527 Federal Award Identification Number and Year: H80CS24102-10 Award Period: May 1, 2021 through April 30, 2022 Type of Finding: Significant Deficiency in Internal Control over Compliance and Compliance. Criteria or Specific Requirement: 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. (42 USC 254(k)(3)(E), (F), and (G); 42 CFR sections 51c.303(e), (f), and (g); and 42 CFR sections 56.303(e), (f), and (g)). Condition: The organization had assessed four patients with the incorrect sliding fee discount; three patients were assessed a lower discount and one patient was assessed a higher discount based on their family size and income information that was documented. Questioned Costs: None. Context: For 4 of the 25 sliding fee encounters tested, the sliding fee discount applied to the encounter did not match the sliding fee application provided. Cause: There was no process to review sliding fee discounts applied to patient balances prior to finalizing them. Effect: Applicants assessed are not charged according to the Organization's sliding fee scale and their ability to pay. Repeat Finding: Yes – repeat of 2021-001. Recommendation: Management should consider increasing the frequency of its internal audits over patient encounters or expanding its sample sizes in addition to providing additional training for front desk staff regarding the collection and verification of patient information for each patient. Views of responsible officials: There is no disagreement with the audit findings.
Health Center Program Cluster– Assistance Listing No. 93.224 & 93.527 Recommendation: Management should consider increasing the frequency of its internal audits over patient encounters or expanding its sample sizes in addition to providing additional training for front desk staff regarding the collection and verification of patient information for each patient. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The finding in the previous year’s audit was associated with lack of documentation of a slide application within the EMR, this was corrected. The current year’s finding was associated with the One Health EDR and was regarding an incorrect application of slide category. One Health has transitioned to an EDR that is interfaced and embedded into the current EMR and anticipates an automated process with slide application, which would correct the manual slide calculation by staff. Additionally, One Health is in the process of adjusting staff management to provide further oversight to intake personnel responsible for slide paperwork and documentation within the Electronic Health Record. One Health has already instituted additional internal audit oversight due to the EDR transition and plans to increase the frequency of review for those sliding scale patients. Name of the contact person responsible for corrective action: Colette Mild, VP Business Operations & Finance Planned completion date for corrective action plan: 12/31/2023
2021-001
FAC accepted this audit on August 18, 2022 — management decision was due February 18, 2023.
Bighorn Valley Health Center, Inc. dba One Health?s sliding fee discount program provides discounts to uninsured patients based on the patient?s income and poverty levels. During our audit we noted instances of an inaccurate sliding fee discount provided. Additionally, under One Health?s policy supporting documentation used to determine a patient?s eligibility for a sliding fee discount should be maintained as part of the patient?s record. There was one instance noted where a lack of sliding fee application documentation was maintained. Questioned costs: None. Context: A sample of 25 encounters were tested in relation to the sliding fee discount program. Of the 25 encounters tested one of the selections did not have a sliding fee application retained in the patient record per One Health?s policy to document verification of a patient?s eligibility for the sliding fee discount. Additionally, for six selections, it was found that the slide determination listed with the encounter did not match the sliding fee application provided. Cause: One Health did not comply with their sliding fee policy or maintain proper documentation of sliding fee eligibility. Effect: Improper sliding fee discounts were given to patients. Repeat finding: No.
Show full finding ▾Hide full finding ▴2021 ? 001 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: May 1, 2020 through April 30, 2021 Type of Finding: Significant Deficiency in Internal Control over Compliance and Compliance Criteria or specific requirement: 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)). Condition: Bighorn Valley Health Center, Inc. dba One Health?s sliding fee discount program provides discounts to uninsured patients based on the patient?s income and poverty levels. During our audit we noted instances of an inaccurate sliding fee discount provided. Additionally, under One Health?s policy supporting documentation used to determine a patient?s eligibility for a sliding fee discount should be maintained as part of the patient?s record. There was one instance noted where a lack of sliding fee application documentation was maintained. Questioned costs: None. Context: A sample of 25 encounters were tested in relation to the sliding fee discount program. Of the 25 encounters tested one of the selections did not have a sliding fee application retained in the patient record per One Health?s policy to document verification of a patient?s eligibility for the sliding fee discount. Additionally, for six selections, it was found that the slide determination listed with the encounter did not match the sliding fee application provided. Cause: One Health did not comply with their sliding fee policy or maintain proper documentation of sliding fee eligibility. Effect: Improper sliding fee discounts were given to patients. Repeat finding: No.
U.S. Department of Health and Human Services Bighorn Valley Health Center, Inc. dba: One Health respectfully submits the following corrective action plan for the year ended April 30, 2021. Audit period: May 1, 2020 through April 30, 2021 The finding from the schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the number assigned in the schedule. FINDINGS?FINANCIAL STATEMENT AUDIT There were no financial statement findings in the audit period. FINDINGS?FEDERAL AWARD PROGRAMS AUDITS Significant Deficiency 2021-001 Sliding Fee Discount Health Center Program Cluster ? CFDA No. 93.224 and 93.527 Recommendation: One Health should review their policies and procedures with personnel responsible for determination of a patient?s sliding fee discount and for ensuring that documentation is maintained to support the eligibility of sliding fee discount. Additionally, One Health should implement, either monthly or quarterly, a self-audit process of newly approved sliding fee discounts to the support maintained in the associated patient record. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Front desk intake staff were retrained on sliding fee and the federal poverty level policy and procedure. Going forward monthly audits of the sliding fee applications will be conducted by revenue cycle staff and reviewed by management, and improvements will be reported at the monthly Quality Improvement meetings. Name of the contact person responsible for corrective action: Colette Mild, VP Business Operations & Finance Planned completion date for corrective action plan: December 31, 2022 If the U.S. Department of Health and Human Services has questions regarding this plan, please call Colette Mild, VP of Business Operations & Finance, 307-764-1601 colette.mild@onechc.org
FAC accepted this audit on March 18, 2021 — management decision was due September 18, 2021.
As a result of our audit procedures, we found an error in the preparation of the Schedule of Expenditures of Federal Awards. Criteria: The Center is required to prepare an accurate Schedule of Expenditures of Federal Awards (the Schedule) under Part 200.510, paragraph (b) of the Uniform Guidance; controls should be in place to allow for accurate preparation of the Schedule. Context: During our testing, we received six versions of the Schedule presented for the audit. Additionally, the related grant revenue did not agree to the Schedule resulting in a material audit adjustment proposed by management. Effect: No material noncompliance or questioned costs were noted in the period under audit; however, continued findings could result in loss of funding. Cause: The Center experienced several events that caused strain on the resources available for financial reporting and monitoring of compliance. In addition, there appears to be no reconciliation in place surrounding the preparation of the Schedule of Expenditures of Federal Awards to general ledger detail. Therefore, these errors were not prevented or detected and corrected in a timely manner. Recommendation: We recommend the Center develop and implement an overall system of preventative and detective internal controls to ensure adequate monitoring controls over compliance requirements. In addition we recommend a reconciliation of the Schedule of Expenditures of Federal Awards be performed at year-end.
Show full finding ▾Hide full finding ▴#2020-002 Grant Program: Department of Health and Human Services Health Centers Cluster ? CFDA #93.224 Condition: As a result of our audit procedures, we found an error in the preparation of the Schedule of Expenditures of Federal Awards. Criteria: The Center is required to prepare an accurate Schedule of Expenditures of Federal Awards (the Schedule) under Part 200.510, paragraph (b) of the Uniform Guidance; controls should be in place to allow for accurate preparation of the Schedule. Context: During our testing, we received six versions of the Schedule presented for the audit. Additionally, the related grant revenue did not agree to the Schedule resulting in a material audit adjustment proposed by management. Effect: No material noncompliance or questioned costs were noted in the period under audit; however, continued findings could result in loss of funding. Cause: The Center experienced several events that caused strain on the resources available for financial reporting and monitoring of compliance. In addition, there appears to be no reconciliation in place surrounding the preparation of the Schedule of Expenditures of Federal Awards to general ledger detail. Therefore, these errors were not prevented or detected and corrected in a timely manner. Recommendation: We recommend the Center develop and implement an overall system of preventative and detective internal controls to ensure adequate monitoring controls over compliance requirements. In addition we recommend a reconciliation of the Schedule of Expenditures of Federal Awards be performed at year-end.
#2020-002 ? Grant Program: Department of Health and Human Services Health Centers Cluster ? CFDA #93.224 Finding: As a result of our audit procedures, we found an error in the Schedule of Expenditures of Federal Awards. The Center is required to prepare an accurate Schedule of Expenditures of Federal Awards (the Schedule) under Part 200.510, paragraph (b) of the Uniform Guidance; controls should be in place to allow for accurate preparation of the Schedule. During our testing, we received six versions of the Schedule presented for the audit. Additionally, the related grant revenue did not agree to the Schedule resulting in a material audit adjustment proposed by management. No material noncompliance or questioned costs were noted in the period under audit; however, continued findings could result in loss of funding. Our Response: One Health has updated the coding of federal revenue to align more appropriately with the financial software chart of accounts, thus creating ease of reporting. Additionally, One Health will implement a process of updating the schedule of federal expenditures on an ongoing basis, reconciling total balances quarterly. This will allow the One Health finance team to submit a single report for the fiscal year 2021 audit.
2019-003
FAC accepted this audit on April 5, 2020 — management decision was due October 5, 2020.
As a result of our audit procedures, we found an error in the preparation of the Schedule of Expenditures of Federal Awards and multiple errors in the sliding fee categories patients were placed into based on the support provided with their applications. We also noted one instance of a required report not being filed in a timely manner. Criteria: The Center is required to prepare an accurate Schedule of Expenditures of Federal Awards (the Schedule) under Part 200.510, paragraph (b) of the Uniform Guidance; controls should be in place to allow for accurate preparation of the Schedule. The sliding fee scale discount is based on patient income and demographic information. Controls should be in place to ensure the sliding fee scale is consistently applied for each patient. The Center is also required to provide timely and accurate reporting under the requirements of the federal award. Controls should be in place to allow for timely filing. Context: During our testing, we noted the following items: ? Our audit procedures detected $38,634 of federal expenditures that were not included on the Schedule originally presented for audit. As a result, an audit adjustment was proposed. ? We found 7 of the 60 patients tested were not in the proper slide category based on the fiscal year 2019 sliding fee scale provided by Bighorn Valley Health Center. The Center placed 4 patients into the incorrect bracket and was unable to provide support for the other 3. No questioned costs were identified. ? The annual Federal Financial Report was filed after the reporting deadline. Effect: No material noncompliance or questioned costs were noted in the period under audit; however, continued findings could result in loss of funding. Cause: The Center experienced several events that caused strain on the resources available for financial reporting and monitoring of compliance. In addition, there appears to be no form of secondary review in place surrounding the preparation of the Schedule of Expenditures of Federal Awards or the patient sliding fee scale determination. Therefore, these errors were not detected and corrected in a timely manner. Recommendation: We recommend the Center develop and implement an overall system of preventative and detective internal controls to ensure adequate monitoring controls over compliance requirements. In addition we recommend a secondary review of the Schedule of Expenditures of Federal Awards and the sliding fee applications and proof of income to ensure the patient is placed into the correct slide category. Management Response: See Corrective Action Plan.
Show full finding ▾Hide full finding ▴#2019-002 Grant Program: Department of Health and Human Services Health Centers Cluster ? CFDA #93.224 Condition: As a result of our audit procedures, we found an error in the preparation of the Schedule of Expenditures of Federal Awards and multiple errors in the sliding fee categories patients were placed into based on the support provided with their applications. We also noted one instance of a required report not being filed in a timely manner. Criteria: The Center is required to prepare an accurate Schedule of Expenditures of Federal Awards (the Schedule) under Part 200.510, paragraph (b) of the Uniform Guidance; controls should be in place to allow for accurate preparation of the Schedule. The sliding fee scale discount is based on patient income and demographic information. Controls should be in place to ensure the sliding fee scale is consistently applied for each patient. The Center is also required to provide timely and accurate reporting under the requirements of the federal award. Controls should be in place to allow for timely filing. Context: During our testing, we noted the following items: ? Our audit procedures detected $38,634 of federal expenditures that were not included on the Schedule originally presented for audit. As a result, an audit adjustment was proposed. ? We found 7 of the 60 patients tested were not in the proper slide category based on the fiscal year 2019 sliding fee scale provided by Bighorn Valley Health Center. The Center placed 4 patients into the incorrect bracket and was unable to provide support for the other 3. No questioned costs were identified. ? The annual Federal Financial Report was filed after the reporting deadline. Effect: No material noncompliance or questioned costs were noted in the period under audit; however, continued findings could result in loss of funding. Cause: The Center experienced several events that caused strain on the resources available for financial reporting and monitoring of compliance. In addition, there appears to be no form of secondary review in place surrounding the preparation of the Schedule of Expenditures of Federal Awards or the patient sliding fee scale determination. Therefore, these errors were not detected and corrected in a timely manner. Recommendation: We recommend the Center develop and implement an overall system of preventative and detective internal controls to ensure adequate monitoring controls over compliance requirements. In addition we recommend a secondary review of the Schedule of Expenditures of Federal Awards and the sliding fee applications and proof of income to ensure the patient is placed into the correct slide category. Management Response: See Corrective Action Plan.
#2019-002 ? Federal Award Findings and Questioned Costs Management has engaged the services of a consulting firm which specializes in providing financial services and consulting on best practices regarding finance department policies and procedures. In addition to the items listed in response to #2019-001, the consulting firm will address the following: ? Review and recommend revisions to the sliding fee applications and proof of income forms ? Assist in developing trainings for front-desk staff in the appropriate procedures to assist in preparation and require completion of the sliding fee applications and proof of income forms. ? Assist in developing trainings for staff on appropriate evaluation of the forms and determining the appropriate category on which to place patients in regard to the sliding fee program ? Assist in developing trainings for staff on monitoring the periodic update of the patients sliding fee application and related information ? Assist in developing trainings for staff on coordinating initial placement and subsequent updates with billing so the billing system is consistent with the supporting information for the sliding fee program ? Review document retention procedures regarding the sliding fee program to ensure each patient participating in the program has documentation supporting their classification within the billing system. This should address the deficiencies noted in correct placement of patients on the sliding fee scale and the issue of missing supporting documentation.
2018-002
As a result of our audit procedures, we found an error in the preparation of the Schedule of Expenditures of Federal Awards. We also noted one instance of a required report not being filed in a timely manner. Criteria: The Center is required to prepare an accurate Schedule of Expenditures of Federal Awards (the Schedule) under Part 200.510, paragraph (b) of the Uniform Guidance; controls should be in place to allow for accurate preparation of the Schedule. The Center is also required to provide timely and accurate reporting under the requirements of the federal award. Controls should be in place to allow for timely filing. Context: During our testing, we detected $38,634 of federal expenditures that were not included on the Schedule originally presented for audit. As a result, an audit adjustment was proposed. We also determined the annual Federal Financial Report was filed after the reporting deadline. Effect: No material noncompliance or questioned costs were noted in the period under audit; however, continued findings could result in loss of funding. Cause: The Center experienced several events that caused strain on the resources available for financial reporting and monitoring of compliance. In addition, there appears to be no form of secondary review in place surrounding the preparation of the Schedule of Expenditures of Federal Awards or other reporting requirements. Therefore, these errors were not prevented or detected and corrected in a timely manner. Recommendation: We recommend the Center develop and implement an overall system of preventative and detective internal controls to ensure adequate monitoring controls over compliance requirements. In addition we recommend a secondary review of the Schedule of Expenditures of Federal Awards and other reporting requirements. Management Response: See Corrective Action Plan.
Show full finding ▾Hide full finding ▴#2019-003 Grant Program: Department of Health and Human Services Health Centers Cluster ? CFDA #93.224 Condition: As a result of our audit procedures, we found an error in the preparation of the Schedule of Expenditures of Federal Awards. We also noted one instance of a required report not being filed in a timely manner. Criteria: The Center is required to prepare an accurate Schedule of Expenditures of Federal Awards (the Schedule) under Part 200.510, paragraph (b) of the Uniform Guidance; controls should be in place to allow for accurate preparation of the Schedule. The Center is also required to provide timely and accurate reporting under the requirements of the federal award. Controls should be in place to allow for timely filing. Context: During our testing, we detected $38,634 of federal expenditures that were not included on the Schedule originally presented for audit. As a result, an audit adjustment was proposed. We also determined the annual Federal Financial Report was filed after the reporting deadline. Effect: No material noncompliance or questioned costs were noted in the period under audit; however, continued findings could result in loss of funding. Cause: The Center experienced several events that caused strain on the resources available for financial reporting and monitoring of compliance. In addition, there appears to be no form of secondary review in place surrounding the preparation of the Schedule of Expenditures of Federal Awards or other reporting requirements. Therefore, these errors were not prevented or detected and corrected in a timely manner. Recommendation: We recommend the Center develop and implement an overall system of preventative and detective internal controls to ensure adequate monitoring controls over compliance requirements. In addition we recommend a secondary review of the Schedule of Expenditures of Federal Awards and other reporting requirements. Management Response: See Corrective Action Plan.
#2019-003 ? Grant Program: Department of Health and Human Services Health Centers Cluster ? CFDA #93.224 Management has engaged the services of a consulting firm which specializes in providing financial services and consulting on best practices regarding finance department policies and procedures. The consultants will assist in the preparation of workpapers for the audit, Including: Assist in the preparation of the Schedule of Expenditures of Federal Awards and reconciliation of the totals on the schedule to the general ledger and the logs supporting the various draws for each of the grants. his should address the issues discovered regarding the accuracy of the Schedule of Expenditures of Federal Awards. The timing of addressing and implementing the deficiencies noted in the audit is to have all deficiencies addressed and corrected by the end of the current fiscal year.
2018-003
FAC accepted this audit on July 30, 2019 — management decision was due January 30, 2020.
GSA_MIGRATION
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GSA_MIGRATION
2017-001
GSA_MIGRATION
Show full finding ▾Hide full finding ▴FAC accepted this audit on October 15, 2017 — management decision was due April 15, 2018.
GSA_MIGRATION
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GSA_MIGRATION
2016-001
FAC accepted this audit on December 5, 2016 — management decision was due June 5, 2017.
GSA_MIGRATION
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GSA_MIGRATION
2014-002
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