EIN: 352297925
UEI: DLFSZFNGMWX7
Audited by: Wipfli LLP
Oversight agency: 10 [Department of Agriculture]
Data as of August 27, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on January 16, 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 July 16, 2022 (1504 days ago).
What is a management decision? →During the course of the audit, we noted five employees with missing or outdated wage rate documentation. Questioned Costs: $8,537 Context: Each of the above conditions occurred once out of a sample size of forty. Cause: The Center had turnover in the human resources department during 2020 while in the process of digitizing rate approvals and some were mistakenly not scanned in or were lost during the process.. Effect: Employees with unsupported rates increase the likelihood that a material misstatement may occur in the financial statements and make the Center more susceptible to the possibility of fraud. Repeat Finding: The finding is a repeat of a finding in the immediately prior year. Prior year finding number was 2019-001.
Show full finding ▾Hide full finding ▴Federal Agency: U.S. Department of Health and Human Services Federal Program Title: Health Centers Cluster CFDA Number: 93.224 and 93.527 Award Period: January 1, 2020 ? December 31, 2020 Type of Finding: Compliance and significant deficiency in internal control over compliance Criteria or specific requirement: Management is responsible for adopting sound accounting policies and establishing and maintaining a system of internal control over compliance to ensure that only allowable costs are charged to federal awards. Condition: During the course of the audit, we noted five employees with missing or outdated wage rate documentation. Questioned Costs: $8,537 Context: Each of the above conditions occurred once out of a sample size of forty. Cause: The Center had turnover in the human resources department during 2020 while in the process of digitizing rate approvals and some were mistakenly not scanned in or were lost during the process.. Effect: Employees with unsupported rates increase the likelihood that a material misstatement may occur in the financial statements and make the Center more susceptible to the possibility of fraud. Repeat Finding: The finding is a repeat of a finding in the immediately prior year. Prior year finding number was 2019-001.
U.S. Department of Health and Human Services ? Health Resources and Services Administration Health Centers Cluster - CFDA 93.224 and 93.527 Recommendation: We recommend that management establish and/or revise policies and procedures related to the documentation of rate approvals. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: We will formalize the actions taken by the Compensation Committee and use minutes, such that compensation actions are better documented. Name(s) of the contact person(s) responsible for corrective action: Jodi Dahlgren, Director, Human Resources. Planned completion date for corrective action plan: December 1, 2021.
2019-001
The Organization did not maintain adequate documentation for five transactions, as required by its procurement policy, to support the type of purchasing methodology used. Questioned Costs: Unknown Context: The condition affected five of five transactions selected for testing. Effect: The center did not have adequate documentation for the procurement method rationale or price consideration. Cause: Oversight. Repeat Finding: No.
Show full finding ▾Hide full finding ▴Federal Agency: U.S. Department of Health and Human Services Federal Program Title: Health Centers Cluster CFDA Number: 93.224 and 93.527 Award Period: January 1, 2020 ? December 31, 2020 Type of Finding: Compliance and material weakness in internal control over compliance Criteria: The non-Federal entity must maintain records sufficient to detail the history of procurement. These records will include, but are not necessarily limited to the following: rationale for the method of procurement, selection of contract type, contractor selection or rejection, and the basis for the contract price. Condition: The Organization did not maintain adequate documentation for five transactions, as required by its procurement policy, to support the type of purchasing methodology used. Questioned Costs: Unknown Context: The condition affected five of five transactions selected for testing. Effect: The center did not have adequate documentation for the procurement method rationale or price consideration. Cause: Oversight. Repeat Finding: No.
U.S. Department of Health and Human Services ? Health Resources and Services Administration Health Centers Cluster - CFDA 93.224 and 93.527 Recommendation: We recommend management implement additional training around the Organization's purchasing policy and review/reinforce existing policies related to non-payroll purchases. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: We have again shared the Procurement Policy with managers. The importance of adhering to the Policy has been reinforced. Name(s) of the contact person(s) responsible for corrective action: Mark Witmer, Finance Director. Planned completion date for corrective action plan: September 1, 2021.
The Organization assigned one patient an incorrect sliding fee discount. Questioned Costs: None. Context: The condition affected one of twenty-five encounters selected for testing. Effect: Applicants assessed are not charged according to the Organization's sliding fee scale and their ability to pay. Cause: Oversight. Repeat Finding: Yes.
Show full finding ▾Hide full finding ▴Federal Agency: U.S. Department of Health and Human Services Federal Program Title: Health Centers Cluster CFDA Number: 93.224 and 93.527 Award Period: January 1, 2020 ? December 31, 2020 Type of Finding: Compliance and significant deficiency in internal control over compliance Criteria: 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 (discount) 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 assigned one patient an incorrect sliding fee discount. Questioned Costs: None. Context: The condition affected one of twenty-five encounters selected for testing. Effect: Applicants assessed are not charged according to the Organization's sliding fee scale and their ability to pay. Cause: Oversight. Repeat Finding: Yes.
U.S. Department of Health and Human Services ? Health Resources and Services Administration Sliding Fee Encounters Testing Recommendation: Management should continue to refine and expand its internal audits of patient visits and hold additional trainings for front desk staff. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: We had a focused Patient Services Representatives training on workflow regarding the correct way to enter the federal poverty level data into registration. Name(s) of the contact person(s) responsible for corrective action: Tricia Krym, Director of Patient Financial Services. Planned completion date for corrective action plan: September 30, 2021.
2019-002
FAC accepted this audit on June 21, 2020 — management decision was due December 21, 2020.
During the course of the audit, we noted an instance in which an employee's total hours from the payroll register were less than the total hours from the approved time sheet. This resulted in an underpayment to the employee of $390. Additionally, we noted an instance in which an employee timesheet was missing the supervisor?s approval. Questioned Cost: None. Context: Each of the above conditions occurred once out of a sample size of forty. Effect: Changes made to employee timesheets without documentation of the appropriate level of approval increases the possibility of unallowable cost being charged to a federal award. Cause: Oversight. Repeat Finding: No.
Show full finding ▾Hide full finding ▴Federal Agency: U.S. Department of Health and Human Services Federal Program Title: Health Centers Cluster CFDA Number: 93.224 & 93.527 Award Period: January 1, 2019 ? December 31, 2019 Type of Finding: Compliance and significant deficiency in internal control over compliance Criteria: Management is responsible for adopting sound accounting policies and establishing and maintaining a system of internal control over compliance to ensure that only allowable costs are charged to federal awards. Condition: During the course of the audit, we noted an instance in which an employee's total hours from the payroll register were less than the total hours from the approved time sheet. This resulted in an underpayment to the employee of $390. Additionally, we noted an instance in which an employee timesheet was missing the supervisor?s approval. Questioned Cost: None. Context: Each of the above conditions occurred once out of a sample size of forty. Effect: Changes made to employee timesheets without documentation of the appropriate level of approval increases the possibility of unallowable cost being charged to a federal award. Cause: Oversight. Repeat Finding: No.
U.S. Department of Health and Human Services ? Health Resources and Services Administration Payroll Testing Recommendation: We recommend that management reinforce the current policies and procedures in place related to review and approval of employee timesheets and reconciliation of amounts to the payroll register. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: We have reinforced our long-standing payroll policies and procedures to ensure that all timecards are manager-approved. Name(s) of the contact person(s) responsible for corrective action: Mark Witmer Planned completion date for corrective action plan: May 19, 2020.
During the course of the audit, we noted instances in which there was no annual income and/or family size information available for sliding fee encounters selected for testing. Questioned Costs: None. Context: The condition affected two of the forty encounters selected for testing. Effect: Sliding fee encounters that occur without the appropriate family size and annual income information could result in patients not being charged the appropriate fee and/or received an incorrect sliding fee discount. Cause: Oversight. Repeat Finding: No.
Show full finding ▾Hide full finding ▴Federal Agency: U.S. Department of Health and Human Services Federal Program Title: Health Centers Cluster CFDA Number: 93.224 & 93.527 Award Period: January 1, 2019 ? December 31, 2019 Type of Finding: Compliance and significant deficiency in internal control over compliance Criteria: 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 (discount) 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: During the course of the audit, we noted instances in which there was no annual income and/or family size information available for sliding fee encounters selected for testing. Questioned Costs: None. Context: The condition affected two of the forty encounters selected for testing. Effect: Sliding fee encounters that occur without the appropriate family size and annual income information could result in patients not being charged the appropriate fee and/or received an incorrect sliding fee discount. Cause: Oversight. Repeat Finding: No.
U.S. Department of Health and Human Services ? Health Resources and Services Administration Sliding Fee Encounters Testing Recommendation: We recommend that management reinforce current policies and procedures related to the collection of family size and annual income information by the front desk staff and provide additional training where determined to be necessary. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: We will reinforce our long-standing policies and procedures related to the collection of family size and annual income information by the front desk staff, and will provide additional training where determined to be necessary. Name(s) of the contact person(s) responsible for corrective action: Ana Tochterman Planned completion date for corrective action plan: May 29, 2020
FAC accepted this audit on June 21, 2017 — management decision was due December 21, 2017.
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