EIN: 371067171
UEI: JCHMWC4NXFL4
Audited by: LOPEZ AND COMPANY CPAS, LTD
Oversight agency: 93 [Department of Health and Human Services]
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Data as of August 30, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on September 30, 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 March 30, 2026 (153 days ago).
What is a management decision? →FAC accepted this audit on September 10, 2024 — management decision was due March 10, 2025.
FAC accepted this audit on September 9, 2023 — management decision was due March 9, 2024.
Management inadvertently excluded expenses of $196,816 incurred under the grant award and required to be reported on Line 10e. - Federal share of expenditures on the Federal Financial Report (SF-425) for the reporting period end date of December 31, 2022. Questioned Costs: None. Context: This condition impacts $196,816 out of total line 10 e. federal share of expenditures of $3,186,941. Cause: During the reconciliation process of line 10 e. of the SF-425 report, management reconciled to cash receipts reflected in the Payment Management System (PMS) for the reporting period ended, but was unaware that a drawdown of $196,816 it had received on December 30, 2022 was not reflected in the PMS until January 2023. Effect: Federal share of expenditures reported may differ from actual expenditures creating a circumstance of less effective monitoring of the organization's award by oversight agencies. Repeat Finding: No. Recommendation: We recommend management implement a second layer of review and approval as well as carefully review the key line items on the FFR, including reconciling cash receipts from PMS to the Organization's records of its revenue and expense, prior to submitting the report. Section III ? Federal Award Findings and Questioned Costs (Continued) Finding 2022-003 ? Reporting (continued) Views of Responsible Officials: There is no disagreement with the audit finding.
Show full finding ▾Hide full finding ▴Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Health Center Program Cluster Assistance Listing Number: 93.224 and 93.527 Federal Award Identification Number: H80CS00192 Award Period: January 1, 2022 ? December 31, 2022 Type of Finding: Significant deficiency in internal control over compliance Criteria: ? 200.329(b) of the Uniform Guidance requires that the Federal awarding agency must use OMB-approved common information collections, as applicable, when providing financial and performance reporting information. As appropriate and in accordance with above mentioned information collections, the Federal awarding agency must require the recipient to relate financial data and accomplishments to performance goals and objectives of the Federal award. Condition: Management inadvertently excluded expenses of $196,816 incurred under the grant award and required to be reported on Line 10e. - Federal share of expenditures on the Federal Financial Report (SF-425) for the reporting period end date of December 31, 2022. Questioned Costs: None. Context: This condition impacts $196,816 out of total line 10 e. federal share of expenditures of $3,186,941. Cause: During the reconciliation process of line 10 e. of the SF-425 report, management reconciled to cash receipts reflected in the Payment Management System (PMS) for the reporting period ended, but was unaware that a drawdown of $196,816 it had received on December 30, 2022 was not reflected in the PMS until January 2023. Effect: Federal share of expenditures reported may differ from actual expenditures creating a circumstance of less effective monitoring of the organization's award by oversight agencies. Repeat Finding: No. Recommendation: We recommend management implement a second layer of review and approval as well as carefully review the key line items on the FFR, including reconciling cash receipts from PMS to the Organization's records of its revenue and expense, prior to submitting the report. Section III ? Federal Award Findings and Questioned Costs (Continued) Finding 2022-003 ? Reporting (continued) Views of Responsible Officials: There is no disagreement with the audit finding.
U.S. Department of Health and Human Services ? Health Resources and Services Administration 2022-003 Community Health Centers Grant ? Assistance Listing No. 93.224/93.527 Recommendation: We recommend management implement a second layer of review and approval as well as carefully review the key line items on the FFR, including reconciling cash receipts from PMS to the Organization's records of its revenue and expense, prior to submitting the report. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: Management has implemented a policy to proactively reconcile all funds monthly. The inclusive reconciliation process will focus on reconciliation of all fund?s drawdowns and expenditures for the purposes of determining all drawdown matches expenditures. This will include grants with sub-grants. Additionally, management is also instituting a multilayer review and approval process to mitigate errors and instances of non- compliance. Name(s) of the contact person(s) responsible for corrective action: Asante Muyungga, Matthew White, Shannon Courson, Jennifer Lehman. Planned completion date for corrective action plan: August 7, 2023
The Organization charged one (1) patient the full self-pay rate for a visit instead of the appropriate sliding fee discounted rate based on the patient's eligibility determined by their family size and income. Questioned Costs: None. Context: This condition occurred in one (1) of forty (40) transactions selected for testing. Cause: Patient had a credit balance on their account which was incorrectly applied to the full charge for the patient's visit. Effect: Applicants assessed are not charged according to the Organization's sliding fee scale and their ability to pay. Repeat Finding: No. Recommendation: Management should refine and expand its internal audits of patient visits to identify instances where a patient was either assigned to the incorrect sliding fee category or billed the incorrect charges. Views of Responsible Officials: There is no disagreement with the audit finding.
Show full finding ▾Hide full finding ▴Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Health Center Program Cluster Assistance Listing Number: 93.224 and 93.527 Federal Award Identification Number: H80CS00192 Award Period: January 1, 2022 ? December 31, 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 charged one (1) patient the full self-pay rate for a visit instead of the appropriate sliding fee discounted rate based on the patient's eligibility determined by their family size and income. Questioned Costs: None. Context: This condition occurred in one (1) of forty (40) transactions selected for testing. Cause: Patient had a credit balance on their account which was incorrectly applied to the full charge for the patient's visit. Effect: Applicants assessed are not charged according to the Organization's sliding fee scale and their ability to pay. Repeat Finding: No. Recommendation: Management should refine and expand its internal audits of patient visits to identify instances where a patient was either assigned to the incorrect sliding fee category or billed the incorrect charges. Views of Responsible Officials: There is no disagreement with the audit finding.
2022-004 Community Health Centers Grant ? Assistance Listing No. 93.224/93.527 Recommendation: Management should refine and expand its internal audits of patient visits to identify instances where a patient was either assigned to the incorrect sliding fee category or billed the incorrect charges. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: Management has instituted some measures and procedure to mitigate the risk of having patients being assigned to incorrect sliding fee category or billed the incorrect charges. These additional measures and procedures include but are not limited to providing training and more oversight of the front desk and billing staff. More oversight such as regular and ongoing internal audits of the front desk and billing staff will be contacted on a quarterly basis. The objective of the regular audit is to ensure that all policies and procedures are being followed and to ensure any instances of non-compliance are timely identified and corrected. Name(s) of the contact person(s) responsible for corrective action: Matthew White, Shannon Courson, Asante Muyungga Planned completion date for corrective action plan: August 7, 2023
FAC accepted this audit on October 31, 2022 — management decision was due May 1, 2023.
Management inadvertently included in Table 9E Line 1b an amount of $160,982 related to an assistance listing number not associated with the community health center grant. Questioned Costs: None. Context: One key line item within Table 9E of the 2021 UDS report. Cause: Oversight. Effect: Drawdowns reported for the health center cluster on Line 1g of Table 9E are $160,982 greater than actual drawdowns. Repeat Finding: No. Recommendation: Management should carefully review its federal award grant agreements and the UDS Reporting instructions to identify which awards should be reported and on what line. Views of Responsible Officials: There is no disagreement with the audit finding.
Show full finding ▾Hide full finding ▴Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Health Centers Cluster Assistance Listing Number: 93.224 and 93.527 Federal Award Identification Number and Year: H80CS00192-02 Award Period: January 1, 2021 ? December 31, 2021 Type of Finding: Compliance and significant deficiency in internal control over compliance Criteria: ? 200.329(b) of the Uniform Guidance requires that the Federal awarding agency must use OMB-approved common information collections, as applicable, when providing financial and performance reporting information. As appropriate and in accordance with above mentioned information collections, the Federal awarding agency must require the recipient to relate financial data and accomplishments to performance goals and objectives of the Federal award. In addition, OMB Compliance Supplement Part IV has designated key line items within the UDS report. Condition: Management inadvertently included in Table 9E Line 1b an amount of $160,982 related to an assistance listing number not associated with the community health center grant. Questioned Costs: None. Context: One key line item within Table 9E of the 2021 UDS report. Cause: Oversight. Effect: Drawdowns reported for the health center cluster on Line 1g of Table 9E are $160,982 greater than actual drawdowns. Repeat Finding: No. Recommendation: Management should carefully review its federal award grant agreements and the UDS Reporting instructions to identify which awards should be reported and on what line. Views of Responsible Officials: There is no disagreement with the audit finding.
The Health Center has instituted corrective action and measures to help identify which awards should be reported and on what line. These includes but is not limited to providing additional mandatory UDS reporting training to staff along with increased management review of the UDS reports prior to submission. The additional training will enhance staff knowledge and familiarity with the UDS reporting while increased management review of the report prior to submission is design to detect any errors prior to submission.
The timing between when the organization drew down a portion of its health center cluster award and when that drawdown was spent on eligible expenses was not minimized. Questioned Costs: None. Context: At December 31, 2021, the Organization drew down on its health center cluster grant $211,725 in excess of identified expenses and did not spend this funding until after April 2022. Cause: Timely reconciliations of grant funds were not performed. Effect: Advance drawdowns of the health center cluster grants were not spent on eligible expenses in a way that minimized the time elapsing between the drawdown and payment of those expenses. Repeat Finding: No. Recommendation: We recommend that management perform timely reconciliations of its federal grants and implement a system of review of these reconciliations where possible. Views of Responsible Officials: There is no disagreement with the audit finding.
Show full finding ▾Hide full finding ▴Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Health Centers Cluster Assistance Listing Number: 93.224 and 93.527 Federal Award Identification Number and Year: H8FCS41057-01 Award Period: April 1, 2021 ? March 31, 2023 Type of Finding: Significant deficiency in internal control over compliance Criteria: ? 200.305(b) of the Uniform Guidance states that non-Federal entities must minimize the time elapsing between the transfer of funds from the United States Treasury or the pass-through entity and the disbursement by the non-Federal entity whether the payment is made by electronic funds transfer, or issuance or redemption of checks, warrants, or payment by other means. See also ? 200.302(b)(6). Except as noted elsewhere in this part, Federal agencies must require recipients to use only OMB-approved, governmentwide information collection requests to request payment. Condition: The timing between when the organization drew down a portion of its health center cluster award and when that drawdown was spent on eligible expenses was not minimized. Questioned Costs: None. Context: At December 31, 2021, the Organization drew down on its health center cluster grant $211,725 in excess of identified expenses and did not spend this funding until after April 2022. Cause: Timely reconciliations of grant funds were not performed. Effect: Advance drawdowns of the health center cluster grants were not spent on eligible expenses in a way that minimized the time elapsing between the drawdown and payment of those expenses. Repeat Finding: No. Recommendation: We recommend that management perform timely reconciliations of its federal grants and implement a system of review of these reconciliations where possible. Views of Responsible Officials: There is no disagreement with the audit finding.
The Health Center instituted a corrective action, and it includes a comprehensive review of all grant spendings, drawdown compliance provisions and requirement on a quarterly basis. The grant manager is task with ensuring that all reimbursement schedules are timely prepared for drawdown and to ensure that all drawdowns are to reimbursement for actual expenditures or reasonable anticipated expenditures.
FAC accepted this audit on February 15, 2022 — management decision was due August 15, 2022.
The Organization assigned one patient an incorrect sliding fee discount based on no family size or income information provided at the time of visit. Questioned Costs: None. Context: The condition affected one of twenty-five encounters selected for testing and resulted in an understatement of patient service revenue. Cause: Intake process assigned the patient the Organization?s highest sliding fee discount at the time of visit without initial documentation of family size and income. Effect: Applicants assessed are 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 2020-001 ? Special Provisions Federal Agency: U.S. Department of Health and Human Services Major Program: Health Centers Cluster CFDA Numbers: 93.224 and 93.527 Grant Number: H80CS00192 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 (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 one patient an incorrect sliding fee discount based on no family size or income information provided at the time of visit. Questioned Costs: None. Context: The condition affected one of twenty-five encounters selected for testing and resulted in an understatement of patient service revenue. Cause: Intake process assigned the patient the Organization?s highest sliding fee discount at the time of visit without initial documentation of family size and income. Effect: Applicants assessed are 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.
Action planned/taken in response to finding: To address the finding identified, the Health Center has taken corrective action by planning a training for all front desk and billing staff on March 1, 2022, to address the correct way to assess patients for the sliding fee scale discount program. The objective of the training is to ensure that the front desk and billing staff are more equipped with the necessary information and tools required for the performance of their duties and responsibilities according to the Health Center policies and procedures. More oversight such as regular and ongoing internal audits of the front desk and billing staff have also been instituted. The Health Center has added to the sliding fee policy a requirement to conduct quality and compliance audits quarterly for the sliding fee program and report these to the board. The center implemented a quarterly internal audit function to monitor and review patient visit documents as it relates to the sliding fee scale assessment. Name(s) of the contact person(s) responsible for corrective action: Edward Murphy, Jana Cozadd, Shannon Courson. Planned completion date for corrective action plan: 03/01/2022
The organization did not verify that certain employees and vendors were not suspended, debarred or otherwise excluded from or ineligible for participation in Federal programs or activities before entering into transactions with them. Questioned Costs: None. Context: The condition affected three of three parties selected for testing. Cause: The Organization does not have a suspension and debarment policy or process that complied with 2 CFR part 180. Effect: Ineligible parties may participate in and be reimbursed by a federal program through the Organization. Repeat Finding: No. Recommendation: Management should ensure it has a policy which complies with the Uniform Guidance for determining whether certain parties are suspended or debarred from Federal programs or activities before entering into transactions with them and that staff are trained to follow the established policy. Views of responsible officials: There is no disagreement with the audit finding.
Show full finding ▾Hide full finding ▴Finding 2020-002 ? Suspension and Debarment Federal Agency: U.S. Department of Health and Human Services Major Program: Health Centers Cluster CFDA Numbers: 93.224 and 93.527 Grant Number: H80CS00192 Award Period: January 1, 2020 ? December 31, 2020 Type of Finding: Compliance and material weakness in internal control over compliance Criteria: Non-Federal entities are subject to the non-procurement debarment and suspension regulations implementing Executive Orders 12549 and 12689, 2 CFR part 180. The regulations in 2 CFR part 180 restrict awards, subawards, and contracts with certain parties that are debarred, suspended, or otherwise excluded from or ineligible for participation in Federal assistance programs or activities. Condition: The organization did not verify that certain employees and vendors were not suspended, debarred or otherwise excluded from or ineligible for participation in Federal programs or activities before entering into transactions with them. Questioned Costs: None. Context: The condition affected three of three parties selected for testing. Cause: The Organization does not have a suspension and debarment policy or process that complied with 2 CFR part 180. Effect: Ineligible parties may participate in and be reimbursed by a federal program through the Organization. Repeat Finding: No. Recommendation: Management should ensure it has a policy which complies with the Uniform Guidance for determining whether certain parties are suspended or debarred from Federal programs or activities before entering into transactions with them and that staff are trained to follow the established policy. Views of responsible officials: There is no disagreement with the audit finding.
Action taken in response to finding: The Health Center has approved a debarment and suspension policy that is compliant with the requirements of the Uniform Guidance. The purchasing coordinator along with the HR Manager will ensure no business is conducted before a search on Sam.gov is completed, and a copy of results is filed within the vendor's file. A history search in Sam.gov will be conducted annually for all vendors Eagle View has done business in the past. Name(s) of the contact person(s) responsible for corrective action: Edward Murphy, Shannon Courson, Jana Cozadd. Planned completion date for corrective action plan: 01/18/2022-Complete
The Organization failed to submit the required report within the required time frame. Questioned Costs: None. Context: The Organization filed the Federal Financial Report (SF-425) for the reporting period ended December 31, 2020, on May 3, 2021 which was three days late based on the terms of the notice of grant award. Cause: Unknown Effect: Noncompliance with the grant agreement and inaccurate financial reporting. Repeat Finding: No. Recommendation: We recommend that the Organization closely monitor and track the reporting requirements for each federally funded grant in order to ensure the required reports are submitted within the time allotted. Views of responsible officials: There is no disagreement with the audit finding.
Show full finding ▾Hide full finding ▴Finding 2020-003 ? Reporting Federal Agency: U.S. Department of Health and Human Services Major Program: Health Centers Cluster CFDA Numbers: 93.224 and 93.527 Grant Number: H80CS00192 Award Period: January 1, 2020 ? December 31, 2020 Type of Finding: Compliance and significant deficiency in internal control over compliance Criteria: The Organization was required to submit the Federal Financial Report (SF-425) by April 30, 2021 for the reporting period ended December 31, 2020 Condition: The Organization failed to submit the required report within the required time frame. Questioned Costs: None. Context: The Organization filed the Federal Financial Report (SF-425) for the reporting period ended December 31, 2020, on May 3, 2021 which was three days late based on the terms of the notice of grant award. Cause: Unknown Effect: Noncompliance with the grant agreement and inaccurate financial reporting. Repeat Finding: No. Recommendation: We recommend that the Organization closely monitor and track the reporting requirements for each federally funded grant in order to ensure the required reports are submitted within the time allotted. Views of responsible officials: There is no disagreement with the audit finding.
Action planned/taken in response to finding: The center has hired a Grant Manager who will ensure grant agreements, and financial reporting is compliant going forward. The grant manager is responsible for ensuring that all the terms and conditions of a grant are complied with. The grant manager will maintain a spreadsheet that contains the grand award number, amount, and dates reporting is due. If the reports cannot be prepared on time for submission, the grant manager will initiate appropriate action to request an extension. The Health Center has also compiled a Grants Management Policy and Procedure. Name(s) of the contact person(s) responsible for corrective action: Edward Murphy, Jana Cozadd, Shannon Courson. Planned completion date for corrective action plan: 02/22/2022
FAC accepted this audit on August 24, 2020 — management decision was due February 24, 2021.
FAC accepted this audit on July 8, 2019 — management decision was due January 8, 2020.
FAC accepted this audit on October 7, 2018 — management decision was due April 7, 2019.
GSA_MIGRATION
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2016-004
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2016-005
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Show full finding ▾Hide full finding ▴FAC accepted this audit on August 22, 2017 — management decision was due February 22, 2018.
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2015-003
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2015-004
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