EIN: 311070665
UEI: MUBYNSCUBQK8
Data as of August 27, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on April 4, 2022. 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 October 4, 2022 (1424 days ago).
What is a management decision? →Cluster/Program - Health Center Program Cluster Assistance Listing Number - 93.224/93.527 Criteria or specific requirement - As part of the compliance requirement the Office of Management and Budget (OMB) Compliance Supplement indicates that health centers must prepare 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 - For three sliding fee discounts selected for testing, management was unable to provide documentation supporting proper application of the sliding fee discount. Effect - The lack of evidence of verification of each patient?s eligibility for a sliding fee discount indicates a breakdown in the internal control process. Cause - Established policies and procedures were not followed for all sliding fee discounts applied during the year. Questioned costs - None Context - A random sample of 19 sliding fee discounts was selected for testing, which represented 10% of the population of discounts. Identification as a repeat finding - No Recommendation - Management should review its process around sliding fee discounts and ensure all established policies are appropriately administered. Views of responsible officials and planned corrective actions - Management will review all active sliding fee discounts to ensure that proper documentation is retained. They will also update internal protocols to add an additional layer of review prior to applying the sliding fee discount, so that all pertinent documents are retained in a timely manner. Finally, management will implement a quarterly audit process surrounding the sliding fee discount program.
Show full finding ▾Hide full finding ▴Cluster/Program - Health Center Program Cluster Assistance Listing Number - 93.224/93.527 Criteria or specific requirement - As part of the compliance requirement the Office of Management and Budget (OMB) Compliance Supplement indicates that health centers must prepare 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 - For three sliding fee discounts selected for testing, management was unable to provide documentation supporting proper application of the sliding fee discount. Effect - The lack of evidence of verification of each patient?s eligibility for a sliding fee discount indicates a breakdown in the internal control process. Cause - Established policies and procedures were not followed for all sliding fee discounts applied during the year. Questioned costs - None Context - A random sample of 19 sliding fee discounts was selected for testing, which represented 10% of the population of discounts. Identification as a repeat finding - No Recommendation - Management should review its process around sliding fee discounts and ensure all established policies are appropriately administered. Views of responsible officials and planned corrective actions - Management will review all active sliding fee discounts to ensure that proper documentation is retained. They will also update internal protocols to add an additional layer of review prior to applying the sliding fee discount, so that all pertinent documents are retained in a timely manner. Finally, management will implement a quarterly audit process surrounding the sliding fee discount program.
I. Audit Finding Ref No. 2021-001 a. Problem Definition: During the FY21 Audit, for three sliding fee discounts selected for testing, management was unable to provide documentation supporting proper application of the sliding fee discount. b. Root Cause Evaluation The auditors noted that established policies and procedures were not followed for all sliding fee discounts applied in the year. Management analysis confirmed that there was a breakdown in the internal processes and adequate documentation was not retained for some sliding fee discounts applied during the year. c. Action Steps The auditors recommend that management review its process around sliding fee discounts and ensure all established policies are appropriately administered. The agency has since: 1. Reviewed all active sliding fee discounts to ensure that proper documentation is retained 2. Updated internal protocols to allow for more segregation of duties to allow an additional layer of review prior to the ?turning on? sliding fee discounts so that all pertinent documents are retained in a timely manner. 3. Added quarterly audit checks to ensure that the team is constantly looking for improvement opportunities and identifying any changes/deviations within reasonable timeframes. d. Anticipated completion date The changes were implemented starting with the 2022 calendar year.
FAC accepted this audit on February 20, 2017 — management decision was due August 20, 2017.
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