EIN: 362170869
UEI: UMCRGR7H4697
Audited by: CliftonLarsonAllen 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 February 10, 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 August 10, 2026 (28 days ago).
What is a management decision? →FAC accepted this audit on January 6, 2025 — management decision was due July 6, 2025.
FAC accepted this audit on February 28, 2024 — management decision was due August 28, 2024.
FAC accepted this audit on June 21, 2023 — management decision was due December 21, 2023.
The Organization requested reimbursement for indirect costs using a previously expired indirect cost rate. Questioned Costs: $901. Context: The condition affected three of the four indirect cost transactions selected for testing. Cause: Turnover of staff resulted in using a previously expired indirect cost rate. Effect: Amounts were requested and reimbursed by the granting agencies in excess of the current indirect cost rate agreement. Repeat Finding: No. Recommendation: We recommend a member of management review, and document their approval, on the monthly expense reimbursement vouchers prior to them being submitted to ensure indirect costs are computed correctly. Views of Responsible Officials: There is no disagreement with the audit finding.
Show full finding ▾Hide full finding ▴Criteria: Code of Federal Regulations ? 200.414 discusses the use of federally approved indirect cost rate agreements. Unless approved by the cognizant agency, organizations that have previously established indirect cost rates must submit a new indirect cost proposal to the cognizant agency for indirect costs within six months after the close of each fiscal year. The results of each negotiation must be formalized in a written agreement between the cognizant agency for indirect costs and the nonprofit organization. Condition: The Organization requested reimbursement for indirect costs using a previously expired indirect cost rate. Questioned Costs: $901. Context: The condition affected three of the four indirect cost transactions selected for testing. Cause: Turnover of staff resulted in using a previously expired indirect cost rate. Effect: Amounts were requested and reimbursed by the granting agencies in excess of the current indirect cost rate agreement. Repeat Finding: No. Recommendation: We recommend a member of management review, and document their approval, on the monthly expense reimbursement vouchers prior to them being submitted to ensure indirect costs are computed correctly. Views of Responsible Officials: There is no disagreement with the audit finding.
Action taken in response to finding: Finance leadership will ensure that the annual rates are shared at the time that the negotiated indirect cost letter is executed with all finance staff members. Finance leadership will add the review of the indirect cost rate as part of the review and sign off procedures. Name(s) of the contact person(s) responsible for corrective action: Lanita Higgs-Jackson, CFO Planned completion date for corrective action plan: 6/15/2023
The Organization could not provide documentation showing an independent review and approval of grant reimbursement requests prior to the request being submitted for payment. Questioned Costs: None. Context: The condition affected four of the four cash management transactions selected for testing. Cause: Unknown. Effect: Inaccurate amounts could be requested for expense reimbursement. Repeat Finding: No. Recommendation: We recommend a member of management review, and document their approval, on the monthly expense reimbursement vouchers submitted for reimbursement to ensure that all amounts are accurate. Views of Responsible Officials: There is no disagreement with the audit finding.
Show full finding ▾Hide full finding ▴Criteria: Code of Federal Regulations ? 200.305(b)(3) indicates reimbursement of costs previously occurred is an acceptable method for requesting payment of Federal funds. However, the organization is responsible for determining that the entity paid for the costs for which reimbursement is being requested, prior to the date of the reimbursement request. Strong internal controls include an independent review and approval of reimbursement requests, prior to the request being submitted to the funder. Condition: The Organization could not provide documentation showing an independent review and approval of grant reimbursement requests prior to the request being submitted for payment. Questioned Costs: None. Context: The condition affected four of the four cash management transactions selected for testing. Cause: Unknown. Effect: Inaccurate amounts could be requested for expense reimbursement. Repeat Finding: No. Recommendation: We recommend a member of management review, and document their approval, on the monthly expense reimbursement vouchers submitted for reimbursement to ensure that all amounts are accurate. Views of Responsible Officials: There is no disagreement with the audit finding.
Action taken in response to finding: Finance leadership will ensure that the annual rates are shared at the time that the negotiated indirect cost letter is executed with all finance staff members. Finance leadership will add the review of the indirect cost rate as part of the review and sign off procedures. Name(s) of the contact person(s) responsible for corrective action: Lanita Higgs-Jackson, CFO Planned completion date for corrective action plan: 6/15/2023
FAC accepted this audit on March 1, 2022 — management decision was due September 1, 2022.
The Organization assigned two patients an incorrect sliding fee discount based on incorrect family size or income information provided at the time of visit. Questioned Costs: None. Context: The condition affected two of twenty-five encounters selected for testing and resulted in an understatement of patient service revenue. Cause: Intake process assigned the patients the incorrect sliding fee discount at the time of visit due to an oversight. Effect: Applicants assessed were not charged according to the Organization?s sliding fee scale and their ability to pay. Repeat Finding: No. Recommendation: Management should expand its internal audits of patient visits, hold additional trainings for front desk staff, and review and update current sliding fee policies as necessary. Views of Responsible Officials: There is no disagreement with the audit finding.
Show full finding ▾Hide full finding ▴Finding 2021-001 ? Special Provisions Federal Agency: U.S. Department of Health and Human Services Federal program Title: Health Centers Cluster Assistance Listing Number: 93.224 and 93.527 Award Period: May 1, 2020 ? April 30, 2021; May 1, 2021 ? April 30, 2022 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 (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 assigned two patients an incorrect sliding fee discount based on incorrect family size or income information provided at the time of visit. Questioned Costs: None. Context: The condition affected two of twenty-five encounters selected for testing and resulted in an understatement of patient service revenue. Cause: Intake process assigned the patients the incorrect sliding fee discount at the time of visit due to an oversight. Effect: Applicants assessed were not charged according to the Organization?s sliding fee scale and their ability to pay. Repeat Finding: No. Recommendation: Management should expand its internal audits of patient visits, hold additional trainings for front desk staff, and review and update current sliding fee policies as necessary. Views of Responsible Officials: There is no disagreement with the audit finding.
2021-001 Community Health Centers Grant ? Assistance Listing No. 93.224/93.527 Recommendation: Management should expand its internal audits of patient visits, hold additional trainings for front desk staff, and review and update current sliding fee policies as necessary. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management will update processes and procedures as it relates to sliding scale, particularly backdating due to the delay of information submission by patients. Included as a procedure will be tightened communication between benefits and billing staff. Applicable staff members will be trained on the processes and procedures as it relates to sliding scale. Management will build in more regular internal audits of the procedures. Name(s) of the contact person(s) responsible for corrective action: Claudia Valenzuela, VP of Health Center Operations; Lisa Patel, VP of Revenue Cycle Management; Linda Stevens, Senior VP of Health Center Services; Lanita Higgs-Jackson, CFO Planned completion date for corrective action plan: June 30, 2022
FAC accepted this audit on March 28, 2021 — management decision was due September 28, 2021.
FAC accepted this audit on November 19, 2019 — management decision was due May 19, 2020.
FAC accepted this audit on December 30, 2018 — management decision was due June 30, 2019.
FAC accepted this audit on November 12, 2017 — management decision was due May 12, 2018.
FAC accepted this audit on November 15, 2016 — management decision was due May 15, 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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