EIN: 351097350
UEI: HQMUFQ6UYLJ1
Audited by: Blue and Co., LLC
Oversight agency: 93 [Department of Health and Human Services]
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Data as of September 7, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on December 8, 2025. 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 June 8, 2026 (93 days ago).
What is a management decision? →FAC accepted this audit on November 12, 2024 — management decision was due May 12, 2025.
FAC accepted this audit on January 25, 2024 — management decision was due July 25, 2024.
2023-001 – Significant deficiency related to sliding fee scale discount applications Federal agency – United States Department of Health and Human Services Federal program - Health Centers Cluster - Affordable Care Act Grants for New and Expanded Services under the Health Center Program Assistance Listing # – 93.527 Grant ID # - H80CS28353 Grant award period – FY 2022-2023 Compliance requirement – Special Tests and ProvisionsCriteria – Management is responsible for establishing and maintaining effective internal controls over determining sliding fee discounts and write-offs. Federal grant funds received by the Center required that the Center maintain a sliding fee write-off policy based on income and family size thresholds. Condition – The auditor noted during its testing of sliding fee discounts that two out of forty sliding fee discounts were incorrectly calculated and/or applied. Questioned costs - $-0- Context – Grant specific requirements direct the grant recipient to comply with policies surrounding sliding fee discounts. Effect – This condition creates a risk that patients can be under or over charged for services provided by the Center, which is not in compliance with the Center’s federal grant guidelines. Cause – The cause of this deficiency is related to human input error. Recommendation – The auditor recommends that procedures and policies surrounding sliding fee discounts are reviewed and revised in order to strengthen internal controls to help ensure calculations and applications of sliding fee discounts are done correctly. In addition, the auditor recommends that all system settings surrounding sliding fee discounts are reviewed to make sure calculations are correctly performed. Views of Responsible Officials and Planned Corrective Action - Management concurs with audit finding 2023-001. The Center is developing procedures and policies surrounding review of sliding fee discounts are reviewed and revised in order to strengthen internal controls to help ensure calculations and applications are done correctly.
Show full finding ▾Hide full finding ▴2023-001 – Significant deficiency related to sliding fee scale discount applications Federal agency – United States Department of Health and Human Services Federal program - Health Centers Cluster - Affordable Care Act Grants for New and Expanded Services under the Health Center Program Assistance Listing # – 93.527 Grant ID # - H80CS28353 Grant award period – FY 2022-2023 Compliance requirement – Special Tests and ProvisionsCriteria – Management is responsible for establishing and maintaining effective internal controls over determining sliding fee discounts and write-offs. Federal grant funds received by the Center required that the Center maintain a sliding fee write-off policy based on income and family size thresholds. Condition – The auditor noted during its testing of sliding fee discounts that two out of forty sliding fee discounts were incorrectly calculated and/or applied. Questioned costs - $-0- Context – Grant specific requirements direct the grant recipient to comply with policies surrounding sliding fee discounts. Effect – This condition creates a risk that patients can be under or over charged for services provided by the Center, which is not in compliance with the Center’s federal grant guidelines. Cause – The cause of this deficiency is related to human input error. Recommendation – The auditor recommends that procedures and policies surrounding sliding fee discounts are reviewed and revised in order to strengthen internal controls to help ensure calculations and applications of sliding fee discounts are done correctly. In addition, the auditor recommends that all system settings surrounding sliding fee discounts are reviewed to make sure calculations are correctly performed. Views of Responsible Officials and Planned Corrective Action - Management concurs with audit finding 2023-001. The Center is developing procedures and policies surrounding review of sliding fee discounts are reviewed and revised in order to strengthen internal controls to help ensure calculations and applications are done correctly.
Management concurs with audit finding. The Center is developing procedures and policies surrounding review of sliding fee discounts are reviewed and revised in order to strengthen internal controls to help ensure calculations and applications are done correctly.
FAC accepted this audit on March 27, 2023 — management decision was due September 27, 2023.
FAC accepted this audit on September 26, 2022 — management decision was due March 26, 2023.
FAC accepted this audit on March 30, 2021 — management decision was due September 30, 2021.
FAC accepted this audit on February 25, 2020 — management decision was due August 25, 2020.
FAC accepted this audit on February 24, 2019 — management decision was due August 24, 2019.
FAC accepted this audit on February 14, 2018 — management decision was due August 14, 2018.
FAC accepted this audit on January 29, 2017 — management decision was due July 29, 2017.
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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