EIN: 382009364
UEI: M2QMLP2TMNH2
Audited by: Yeo and Yeo, PC
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 December 17, 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 17, 2026 (77 days ago).
What is a management decision? →FAC accepted this audit on December 18, 2024 — management decision was due June 18, 2025.
FAC accepted this audit on December 21, 2023 — management decision was due June 21, 2024.
FAC accepted this audit on December 29, 2022 — management decision was due June 29, 2023.
We tested 60 sliding fee encounters and noted that 1 of 60 sliding fee encounters tested received the wrong slide. We noted 6 of 60 sliding fee applications were missing an approving sign off. We noted 2 of 60 sliding fee applications were missing and not on file. We noted 1 out of 60 sliding fee applications did not properly document an extension in the slide eligibility period. We noted 1 out of 60 sliding fee encounters was not properly charged a lab visit fee in accordance with the policy. Lastly, we noted 1 out of 60 sliding fee encounters had a wrong correcting adjustment applied to the patient account. Questioned Costs: None. Cause and Effect: The Organization failed to follow controls related to sliding fee encounters, including approvals, applications, and appropriate discounts based on supporting documentation and fee scales. Recommendation: We recommend that sliding fee applications be completed and properly approved for each sliding fee patient. The Organization should develop controls to verify sliding fee discounts applied are correct based on the patient application. The Organization should consider doing sampling throughout the year to verify sliding fee applications are obtained, completed, and agree to the discount applied. Views of Responsible Officials: Management agrees with the finding. Corrective Action Plan: See attached correct plan.
Show full finding ▾Hide full finding ▴Program information: AL # 93.224 and 93.527, Health Center Program Cluster, Department of Health and Human Services. Criteria: Health centers must obtain sliding fee applications so that amounts owed for health center services by eligible patients are adjusted (discounted) based on the patient?s ability to pay. Condition: We tested 60 sliding fee encounters and noted that 1 of 60 sliding fee encounters tested received the wrong slide. We noted 6 of 60 sliding fee applications were missing an approving sign off. We noted 2 of 60 sliding fee applications were missing and not on file. We noted 1 out of 60 sliding fee applications did not properly document an extension in the slide eligibility period. We noted 1 out of 60 sliding fee encounters was not properly charged a lab visit fee in accordance with the policy. Lastly, we noted 1 out of 60 sliding fee encounters had a wrong correcting adjustment applied to the patient account. Questioned Costs: None. Cause and Effect: The Organization failed to follow controls related to sliding fee encounters, including approvals, applications, and appropriate discounts based on supporting documentation and fee scales. Recommendation: We recommend that sliding fee applications be completed and properly approved for each sliding fee patient. The Organization should develop controls to verify sliding fee discounts applied are correct based on the patient application. The Organization should consider doing sampling throughout the year to verify sliding fee applications are obtained, completed, and agree to the discount applied. Views of Responsible Officials: Management agrees with the finding. Corrective Action Plan: See attached correct plan.
In Response to Federal Award Finding, Finding 2022-003 ? Material Weakness and Material Noncompliance ? Special Tests ? Sliding Fee. Health centers must obtain sliding fee applications so that amounts owed for health center services by eligible patients are adjusted (discounted) based on the patient?s ability to pay. We tested 60 sliding fee encounters and noted that 1 of 60 sliding fee encounters tested received the wrong slide. We noted 6 of 60 sliding fee applications were missing an approving sign off. We noted 2 of 60 sliding fee applications were missing and not on file. We noted 1 out of 60 sliding fee applications did not properly document an extension in the slide eligibility period. We noted 1 out of 60 sliding fee encounters was not properly charged a lab visit fee in accordance with the policy. Lastly, we noted 1 out of 60 sliding fee encounters had a wrong correcting adjustment applied to the patient account. Responsible Person: Stephanie Smith, CPA, Chief Financial Officer Corrective Action Planned: Management will ensure sliding fee applications are completed and properly approved and that discounts for eligible patients are properly calculated, documented in files, processed and extended correctly when applicable, for each sliding fee patient. Management has carefully revised training materials for staff as well as new staff, and will work to ensure controls are followed to verify sliding fee discounts applied are correct based on the patient application. To help ensure compliance, the organization has already begun conducing sampling throughout the year to verify sliding fee applications are obtained, completed correctly, and applied accurately to accounts. Anticipated Completion Timeframe: To be completed by 3/31/23.
2021-003
FAC accepted this audit on June 14, 2022 — management decision was due December 14, 2022.
We noted that 15 out of 60 disbursements did not have a purchase order as required. We also noted 2 out of 60 disbursements had a purchase order that was not properly completed. Additionally, 2 out of 60 disbursements did not have an invoice and 1 out of 60 disbursements had a purchase order approved after the purchase. Questioned Costs: Not required to be reported. Less than $25,000. Cause and Effect: Management was not properly following its procurement policy partially due to turnover in the finance department. Recommendation: We recommend that management put controls on place to ensure that all disbursements are supported, have a purchase order and are properly approved before payment. Views of Responsible Officials: Management agrees with the finding. Corrective Action Plan: See attached corrective action plan.
Show full finding ▾Hide full finding ▴Program Information: AL #10.557, WIC Special Supplemental Nutrition Program for Women, Infants and Children, U.S. Department of Agriculture, passed through Michigan Department of Community Health. Criteria: The federal procurement policy requires disbursements have purchase orders completed and approved, as well as supporting documentation for the purchase, such as an invoice. Condition: We noted that 15 out of 60 disbursements did not have a purchase order as required. We also noted 2 out of 60 disbursements had a purchase order that was not properly completed. Additionally, 2 out of 60 disbursements did not have an invoice and 1 out of 60 disbursements had a purchase order approved after the purchase. Questioned Costs: Not required to be reported. Less than $25,000. Cause and Effect: Management was not properly following its procurement policy partially due to turnover in the finance department. Recommendation: We recommend that management put controls on place to ensure that all disbursements are supported, have a purchase order and are properly approved before payment. Views of Responsible Officials: Management agrees with the finding. Corrective Action Plan: See attached corrective action plan.
In Response to Federal Award Finding, Finding 2021-002; 2020-002 ? Significant Deficiency and Noncompliance ? Allowable Costs. The federal procurement policy requires disbursements have purchase orders completed and approved, as well as supporting documentation for the purchase, such as an invoice. We noted that 15 out of 60 disbursements did not have a purchase order as required. We also noted 2 out of 60 disbursements had a purchase order that was not properly completed. Additionally, 2 out of 60 disbursements did not have an invoice and 1 out of 60 disbursements had a purchase order approved after the purchase. Responsible Person: Stephanie Smith, CPA, Chief Financial Officer. Corrective Action Planned: Management will ensure established controls are in place and followed so that all disbursements are properly supported, have a purchase order when appropriate and are properly approved before payment. Payment will not be made until all supporting documentation and approval is on file. Anticipated Completion Timeframe: Management has now filled and trained vacant finance positions; however, not all vacancies were filled as of 03/31/21. Management shall also retrain leadership organization wide to ensure controls are properly followed. To be completed by 3/31/22.
2020-002
We tested 40 sliding fee encounters and noted that 4 of 40 sliding fee encounters tested were discounted the wrong amount. Questioned Costs: None. Cause and Effect: The Organization failed to verify that sliding fee patients received the correct discount to charges based on their application. Recommendation: We recommend that sliding fee applications be completed and properly approved for each sliding fee patient. The Organization should develop controls to verify sliding fee discounts applied are correct based on the patient application. The Organization should consider doing sampling throughout the year to verify sliding fee applications are obtained, completed, and agree to the discount applied. Views of Responsible Officials: Management agrees with the finding. Corrective Action Plan: See attached correct plan.
Show full finding ▾Hide full finding ▴Program information: AL # 93.224 and 93.527, Health Center Program Cluster, Department of Health and Human Services. Criteria: Health centers must obtain sliding fee applications so that amounts owed for health center services by eligible patients are adjusted (discounted) based on the patient?s ability to pay. Condition: We tested 40 sliding fee encounters and noted that 4 of 40 sliding fee encounters tested were discounted the wrong amount. Questioned Costs: None. Cause and Effect: The Organization failed to verify that sliding fee patients received the correct discount to charges based on their application. Recommendation: We recommend that sliding fee applications be completed and properly approved for each sliding fee patient. The Organization should develop controls to verify sliding fee discounts applied are correct based on the patient application. The Organization should consider doing sampling throughout the year to verify sliding fee applications are obtained, completed, and agree to the discount applied. Views of Responsible Officials: Management agrees with the finding. Corrective Action Plan: See attached correct plan.
In Response to Federal Award Finding, Finding 2021-003 ? Significant Deficiency and Noncompliance ? Special Tests ? Sliding Fee. Health centers must obtain sliding fee applications so that amounts owed for health center services by eligible patients are adjusted (discounted) based on the patient?s ability to pay. We tested 40 sliding fee encounters and noted that 4 of 40 sliding fee encounters tested were discounted the wrong amount. Responsible Person: Stephanie Smith, CPA, Chief Financial Officer. Corrective Action Planned: Management will ensure sliding fee applications are completed and properly approved for each sliding fee patient. Management will develop controls to verify sliding fee discounts applied are correct based on the patient application and ensure training of all involved staff members. To help ensure compliance, the Organization shall conduct sampling throughout the year to verify sliding fee applications are obtained, completed correctly, and agree to the discount applied. Anticipated Completion Timeframe: To be completed by 9/30/22.
FAC accepted this audit on March 23, 2021 — management decision was due September 23, 2021.
We noted that 11 out of 60 disbursements did not have a purchase order as required. We also noted 3 out of 60 disbursements did not have proper signoff authorization. Additionally, 1 out of 60 disbursements did not have an invoice and 1 out of 60 disbursements was for employee food that was not allowable to be charged to the grant. Questioned Costs: Not required to be reported. Less than $25,000. Cause and Effect: Management was not properly following its procurement policy partially due to turnover in the finance department. Recommendation: We recommend that management put controls on place to ensure that all disbursements are supported, have a purchase order and are properly approved before payment. Views of Responsible Officials: Management agrees with the finding. Corrective Action Plan: See attached corrective action plan.
Show full finding ▾Hide full finding ▴Program Information: WIC Special Supplemental Nutrition Program for Women, Infants and Children, U.S. Department of Agriculture, 2019, passed through Michigan Department of Community Health, CFDA #10.557 Criteria: The federal procurement policy requires disbursements have purchase orders completed and approved, as well as supporting documentation for the purchase, such as an invoice. Employee related costs are not allowable under the grant. Condition: We noted that 11 out of 60 disbursements did not have a purchase order as required. We also noted 3 out of 60 disbursements did not have proper signoff authorization. Additionally, 1 out of 60 disbursements did not have an invoice and 1 out of 60 disbursements was for employee food that was not allowable to be charged to the grant. Questioned Costs: Not required to be reported. Less than $25,000. Cause and Effect: Management was not properly following its procurement policy partially due to turnover in the finance department. Recommendation: We recommend that management put controls on place to ensure that all disbursements are supported, have a purchase order and are properly approved before payment. Views of Responsible Officials: Management agrees with the finding. Corrective Action Plan: See attached corrective action plan.
Yeo & Yeo CPA?s & Business Consultants completed their audit of InterCare?s financial statements for the period ending March 31, 2020, and the following findings were noted for management?s consideration. InterCare has provided the below action plans in response. In Response to Government Auditing Standards, Finding 2020-001 ? Material Weakness ? Audit Adjustment. Financial statements and records should be free of errors that could change the users? overall assessment of the Organization?s finances. The Organization did not properly record a capital lease that related to the new billing software. Responsible Person: Stephanie Smith, CPA, Chief Financial Officer Corrective Action Planned: Management will adopt procedures to ensure that all significant agreements are reviewed timely to determine whether they are operating or capital leases and accordingly record a lease liability when necessary Anticipated Completion Timeframe: Management to incorporate a month end review of all new leases to properly reflect liability and fixed asset associated with capital leases by 3/31/21. In Response to Federal Award Finding, Finding 2020-002 ? Significant Deficiency and Noncompliance ? Allowable Costs. The federal procurement policy requires disbursements have purchase orders completed and approved, as well as supporting documentation for the purchase, such as an invoice. Employee related costs are not allowable under the grant. The Organization had WIC disbursements without a purchase order, orders without proper signoff authorization and a disbursements for employee food that was not allowable to be charged to the grant. Responsible Person: Stephanie Smith, CPA, Chief Financial Officer Corrective Action Planned: Management will ensure established controls are followed to ensure that all disbursements are supported, have a purchase order and are properly approved before payment. Payment will not be made until all supporting documentation and approval is on file. Anticipated Completion Timeframe: Management has already filled a part time position with a full time associate & trained /retrained staff to ensure controls are properly followed. To be completed by 3/31/21.
FAC accepted this audit on November 19, 2019 — management decision was due May 19, 2020.
FAC accepted this audit on December 18, 2018 — management decision was due June 18, 2019.
FAC accepted this audit on December 19, 2017 — management decision was due June 19, 2018.
FAC accepted this audit on October 23, 2016 — management decision was due April 23, 2017.
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