EIN: 362893854
UEI: P4Y9KPRDFTM3
Audited by: Citrin Cooperman & Company LLP
Oversight agency: 93 [Department of Health and Human Services]
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Data as of August 31, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on July 27, 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 January 27, 2027 (148 days from today).
What is a management decision? →FAC accepted this audit on March 9, 2026 — management decision was due September 9, 2026.
FAC accepted this audit on July 1, 2025 — management decision was due January 1, 2026.
Schedule of Expenditures of Federal Awards prepared by management of Chicago Family Health Center, Inc., Subsidiaries and Affiliate (the Organization) was not accurate. Several grants reported material amounts of non-federal expenditures and incorrect Assistance Listing Numbers.
Show full finding ▾Hide full finding ▴Schedule of Expenditures of Federal Awards prepared by management of Chicago Family Health Center, Inc., Subsidiaries and Affiliate (the Organization) was not accurate. Several grants reported material amounts of non-federal expenditures and incorrect Assistance Listing Numbers.
The accuracy of the Schedule of Expenditures of Federal Awards prepared by management of Chicago Family Health Center, Inc (CFHC) is very important. Management and accounting staff failed to implement effective internal controls that would allow accurate identification and period matching of all Federal awards received and expended for FY 2023. This is still a cascading result of unattended bookkeeping during periods of turnover and vacancies of positions in the finance team that extended from FY 2022 to the beginning of FY 2024—with each prior period inaccuracy affecting the next. Management therefore is in agreement with ORBA’s findings, and an action plan has already begun to address the weaknesses and deficiencies: - Reconciling the Schedule of Expenditures of Federal Awards monthly as a control over contract number, pass-through entities, and specific grant periods. - Identifying, tracking, and reporting any unobligated balances - Reconciliation and sign-off of each balance sheet for Grants Receivable. - Rebalancing of staff workload to promote separation of duties. - Training all finance staff involved in financial reporting on GAAP accounting and reporting standards. - Developing, enhancing, then following Standard Operating Procedures (SOP) with defined due dates for accounting cycles
The reporting package and data collection form for the year ended June 30, 2023 was not filed by the deadline of March 31, 2024 to the Federal Audit Clearinghouse.
Show full finding ▾Hide full finding ▴The reporting package and data collection form for the year ended June 30, 2023 was not filed by the deadline of March 31, 2024 to the Federal Audit Clearinghouse.
The material weaknesses in the financial statements section of the Uniform Guidance Audit FY 2022, and the significant deficiency in grant award reporting section, are of extreme importance to Chicago Family Health Center, Inc (CFHC). They are the result of unattended bookkeeping during periods of turnover and vacancies of positions in the finance team. The tardy fiscal audit affected various reporting, including the Uniform Guidance Audit timelieness. Management is in agreement with ORBA’s findings, and an action plan has already begun to address the weaknesses and deficiencies: - Tracking and updating an intrium SEFA with attributes for pass-through; contract number; and grant period. - Preparation and review of reconciliations for each balance sheet account - Rebalancing of staff workload to promote separation of duties. - Training all finance and operations staff involved in financial reporting on GAAP accounting and reporting standards - Following standard operating procedures with defined due dates for accounting cycles
2022-002
FAC accepted this audit on November 6, 2024 — management decision was due May 6, 2025.
The reporting package and data collection form for the year ended June 30, 2022 was not filed by the deadline of March 31, 2023 to the Federal Audit Clearinghouse. In accordance with 2 CFR Section 200.512(a) Report Submission – General, the audit must be completed and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditors’ report, or nine months after the end of the audit period, adjusted for any extensions permitted by the Office of Management and Budget. Due to the timing of the annual consolidated financial statements being completed, the Organization could not submit the data collection form by the required due date. The Organization not submitting the data collection form timely could affect future funding from various agencies and donors
Show full finding ▾Hide full finding ▴The reporting package and data collection form for the year ended June 30, 2022 was not filed by the deadline of March 31, 2023 to the Federal Audit Clearinghouse. In accordance with 2 CFR Section 200.512(a) Report Submission – General, the audit must be completed and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditors’ report, or nine months after the end of the audit period, adjusted for any extensions permitted by the Office of Management and Budget. Due to the timing of the annual consolidated financial statements being completed, the Organization could not submit the data collection form by the required due date. The Organization not submitting the data collection form timely could affect future funding from various agencies and donors
The timely submission of the single audit is of extreme importance to Chicago Family Health Center, Inc. Management has taken steps to address the control deficiency and ensure timely completion of the financial statements and single audit in the future.
FAC accepted this audit on March 30, 2022 — management decision was due September 30, 2022.
FAC accepted this audit on March 23, 2021 — management decision was due September 23, 2021.
FAC accepted this audit on February 5, 2020 — management decision was due August 5, 2020.
CFDA Number, Federal Agency, and Program Name - 93.224, U.S. Department of Health and Human Services, Consolidated Health Centers Federal Award Identification Number and Year - H80CS00514-2019 Pass-through Entity - N/A Finding Type - Significant deficiency Repeat Finding - No Criteria - Health centers must prepare and apply a sliding fee discount schedule so that the amounts owed for health services by eligible patients are discounted based on the patient's ability to pay (42 USC 254b(k)(3)(G)(i)). The patient's ability to pay is determined based on the official poverty income guideline, as revised annually by HHS (42 CFR sections 51c.107(b)(5) and 56.303(f)). Condition - In two out of 25 cases that were selected for testing, the Center improperly applied the sliding fee scale in place and as a result patients were billed improperly. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - We identified improper discounts applied to patients during testing for two out of 25 patients tested. Cause and Effect - A written policy for calculating sliding fee discounts does exist; however, the Center did not apply sliding fee scales properly. As a result, patient were billed improperly. The Center did not comply with the requirement to calculate the sliding discount based on a patient's ability to pay. Recommendation - Management should review its process for reviewing patients categorized as sliding fee to ensure they are sufficient to capture the proper charges to patients based on their income level and operating effectively. Views of Responsible Officials and Corrective Action Plan - Agree with the finding. Management will implement a two-tiered approval process so that all applications for sliding fee are reviewed by a second person before approval. Additionally, management will implement an audit process to review a representative sample of applications each month. Finally, management will implement a formal review process of all sliding fee transactions.
Show full finding ▾Hide full finding ▴CFDA Number, Federal Agency, and Program Name - 93.224, U.S. Department of Health and Human Services, Consolidated Health Centers Federal Award Identification Number and Year - H80CS00514-2019 Pass-through Entity - N/A Finding Type - Significant deficiency Repeat Finding - No Criteria - Health centers must prepare and apply a sliding fee discount schedule so that the amounts owed for health services by eligible patients are discounted based on the patient's ability to pay (42 USC 254b(k)(3)(G)(i)). The patient's ability to pay is determined based on the official poverty income guideline, as revised annually by HHS (42 CFR sections 51c.107(b)(5) and 56.303(f)). Condition - In two out of 25 cases that were selected for testing, the Center improperly applied the sliding fee scale in place and as a result patients were billed improperly. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - We identified improper discounts applied to patients during testing for two out of 25 patients tested. Cause and Effect - A written policy for calculating sliding fee discounts does exist; however, the Center did not apply sliding fee scales properly. As a result, patient were billed improperly. The Center did not comply with the requirement to calculate the sliding discount based on a patient's ability to pay. Recommendation - Management should review its process for reviewing patients categorized as sliding fee to ensure they are sufficient to capture the proper charges to patients based on their income level and operating effectively. Views of Responsible Officials and Corrective Action Plan - Agree with the finding. Management will implement a two-tiered approval process so that all applications for sliding fee are reviewed by a second person before approval. Additionally, management will implement an audit process to review a representative sample of applications each month. Finally, management will implement a formal review process of all sliding fee transactions.
Finding Number: 2019-002 Condition: In two out of 25 cases that were selected for testing, the Center improperly applied the sliding fee scale in place and as a result patients were billed improperly. Planned Corrective Action: Management will implement a two-tiered approval process so that all applications for sliding fee are reviewed by a second person before approval. Additionally, management will implement an audit process to review a representative sample of applications each month. Finally, management will implement a formal review process of all sliding fee transactions. Contact person responsible for corrective action: Joseph Moldovan, CFO Anticipated Completion Date: February 29, 2020
FAC accepted this audit on February 26, 2019 — management decision was due August 26, 2019.
FAC accepted this audit on January 15, 2018 — management decision was due July 15, 2018.
GSA_MIGRATION
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GSA_MIGRATION
FAC accepted this audit on January 10, 2017 — management decision was due July 10, 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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