EIN: 421060724
UEI: H2ESLBNHJ3Z3
Audited by: ForvisMazars, LLP
Oversight agency: 93 [Department of Health and Human Services]
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Data as of August 28, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on September 8, 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 8, 2026 (177 days ago).
What is a management decision? →FAC accepted this audit on September 19, 2024 — management decision was due March 19, 2025.
FAC accepted this audit on October 19, 2023 — management decision was due April 19, 2024.
Provider Relief Fund and American Rescue Plan Act (ARP) Rural Distribution Federal Assistance Listing No. 93.498 U.S. Department of Health and Human Services Criteria or Specific Requirement – Reporting (45 CFR 75.342) and Activities Allowed/Unallowed and Cost Principles (Pub. L. No. 116-136, 134 Stat. 563 and Pub. L. No. 116-139, 134 Stat. 622 and 623) Condition – The Organization is required to prepare and submit period four Provider Relief Funding Reporting. This report is to be prepared using accurate financial information and submitted by the deadline established. Questioned Costs – Unknown Context – The period four Provider Relief Fund report was tested. The Organization selected option three to report lost revenues based on quarterly actual results of the dental and pediatrics service lines. The Organization did not account for the Iowa Medicaid wraparound payments within the 2020, 2021, and 2022 quarters. After including these amounts in a subsequent evaluation, the Organization was able to demonstrate the error did not affect its ability to fully obligate the distributions received based on the proposed methodology. Effect – The lost revenue reported did not fully reflect the Organization’s activities within the dental and pediatric service lines. Cause – Nine of fifteen attributes tested that disclose lost revenues for the dental and pediatric service lines were inconsistent with the audited financial results of those service lines. Identification As a Repeat Finding – Repeat finding 2022-001. Recommendation - The Organization should revise its internal allocation processes, specifically the Iowa Medicaid wrap payment mechanism, to ensure activity is fully and accurately reported across departments and activities at the health center.
Show full finding ▾Hide full finding ▴Provider Relief Fund and American Rescue Plan Act (ARP) Rural Distribution Federal Assistance Listing No. 93.498 U.S. Department of Health and Human Services Criteria or Specific Requirement – Reporting (45 CFR 75.342) and Activities Allowed/Unallowed and Cost Principles (Pub. L. No. 116-136, 134 Stat. 563 and Pub. L. No. 116-139, 134 Stat. 622 and 623) Condition – The Organization is required to prepare and submit period four Provider Relief Funding Reporting. This report is to be prepared using accurate financial information and submitted by the deadline established. Questioned Costs – Unknown Context – The period four Provider Relief Fund report was tested. The Organization selected option three to report lost revenues based on quarterly actual results of the dental and pediatrics service lines. The Organization did not account for the Iowa Medicaid wraparound payments within the 2020, 2021, and 2022 quarters. After including these amounts in a subsequent evaluation, the Organization was able to demonstrate the error did not affect its ability to fully obligate the distributions received based on the proposed methodology. Effect – The lost revenue reported did not fully reflect the Organization’s activities within the dental and pediatric service lines. Cause – Nine of fifteen attributes tested that disclose lost revenues for the dental and pediatric service lines were inconsistent with the audited financial results of those service lines. Identification As a Repeat Finding – Repeat finding 2022-001. Recommendation - The Organization should revise its internal allocation processes, specifically the Iowa Medicaid wrap payment mechanism, to ensure activity is fully and accurately reported across departments and activities at the health center.
CHC agrees it did not allocate its Iowa Medicaid Wrap-Around payments to the Dental and Pediatric Services lines correctly. As the additional context states in the audit report, CHC agrees the departmental allocation did not affect its overall financial statements for the 2020, 2021, and 2022 quarters and did not affect its ability to fully obligate the distributed funds, with its corrected lost revenues reflecting $2,589,831 in lost revenues. CHC has a strong record of grant compliance demonstrated by its consistent compliance with its financial statement audits and its clean record of compliance with its HRSA surveyors. We take our grant compliance seriously and have adequate internal controls in place to maintain current and future federal grants. We will strengthen our departmental allocation methodology of the Iowa Medicaid wrap-around payments with the following: • Re-educating its current accounting staff on the correct allocation methodology for Iowa Medicaid wrap-around payments. • Ensuring its dental payor wraparound payments are allocated correctly to its internal dental departments. This process will be monitored and completed through its monthly account reconciliation process and quarterly departmental reporting processes. • Ensuring its medical payor wraparound payments are allocated correctly to its internal medical departments. This will be done by utilizing a consistent allocation methodology based upon patient visits. This process will be monitored and completed through its monthly account reconciliation process and quarterly departmental reporting processes. The timing of the implemented corrective actions began in 2023 and has been re-enforced with its accounting staff in the first 2 quarters of 2023. As CHC has been able to fill its open accounting positions and train appropriately, I do not anticipate further Iowa Medicaid wrap allocation deficiencies. As such I consider all remediation steps to be implemented and complete.
2022-001
FAC accepted this audit on October 27, 2022 — management decision was due April 27, 2023.
2022-001 Provider Relief Fund Federal Assistance Listing No. 93.498 U.S. Department of Health and Human Services Criteria or Specific Requirement ? Reporting (45 CFR 75.342) and Activities Allowed/Unallowed and Cost Principles (45 CFR 75.403) Condition ? The Organization is required to prepare and submit period one Provider Relief Funding Reporting. This report is to be prepared using accurate financial information and submitted by the deadline established. Questioned Costs ? Unknown Context ? The period one and period two Provider Relief Fund reports were tested. The Organization selected option one to report lost revenues based on quarterly actuals. The Organization had offsetting errors within their 2019 quarter two and three revenues related to patient care. The error did not impact the amount of Provider Relief Fund revenue that the Organization recognized. Effect ? Errors were made in reporting quarterly Total Revenue from Patient Care. Lost revenues were not accurately reported. Cause ? The Organization overstated revenue for 2019 quarter two and understated revenue for 2019 quarter three. Identification As a Repeat Finding ? Not a repeat finding. Recommendation ? Policies and procedures over federal grant reporting should be modified to ensure reports are prepared using complete and accurate information. Views of Responsible Officials and Planned Corrective Actions ? During CHC's annual audit, Management discovered $80,305.25 of self-pay revenue had been entered into an incorrect quarter in the provider relief reporting portal. This has resulted in a finding in the current year financial statement audit. Management has evaluated the finding and reviewed whether any funds need to be repaid and evaluated its controls around future provider relief reporting cycles. It has been determined that even if the Self-Pay revenue was reclassified to the correct quarter, lost revenues would have been sufficient to keep the entire award. Therefore, no repayment is necessary. If allowed in future provider relief reporting periods CHC will correct the misreporting. In addition, management will ensure adequate time to review the provider relief reporting prior to the submission deadline. Management believes all necessary steps have been completed to correct the misreporting and believe this matter to be closed.
Show full finding ▾Hide full finding ▴2022-001 Provider Relief Fund Federal Assistance Listing No. 93.498 U.S. Department of Health and Human Services Criteria or Specific Requirement ? Reporting (45 CFR 75.342) and Activities Allowed/Unallowed and Cost Principles (45 CFR 75.403) Condition ? The Organization is required to prepare and submit period one Provider Relief Funding Reporting. This report is to be prepared using accurate financial information and submitted by the deadline established. Questioned Costs ? Unknown Context ? The period one and period two Provider Relief Fund reports were tested. The Organization selected option one to report lost revenues based on quarterly actuals. The Organization had offsetting errors within their 2019 quarter two and three revenues related to patient care. The error did not impact the amount of Provider Relief Fund revenue that the Organization recognized. Effect ? Errors were made in reporting quarterly Total Revenue from Patient Care. Lost revenues were not accurately reported. Cause ? The Organization overstated revenue for 2019 quarter two and understated revenue for 2019 quarter three. Identification As a Repeat Finding ? Not a repeat finding. Recommendation ? Policies and procedures over federal grant reporting should be modified to ensure reports are prepared using complete and accurate information. Views of Responsible Officials and Planned Corrective Actions ? During CHC's annual audit, Management discovered $80,305.25 of self-pay revenue had been entered into an incorrect quarter in the provider relief reporting portal. This has resulted in a finding in the current year financial statement audit. Management has evaluated the finding and reviewed whether any funds need to be repaid and evaluated its controls around future provider relief reporting cycles. It has been determined that even if the Self-Pay revenue was reclassified to the correct quarter, lost revenues would have been sufficient to keep the entire award. Therefore, no repayment is necessary. If allowed in future provider relief reporting periods CHC will correct the misreporting. In addition, management will ensure adequate time to review the provider relief reporting prior to the submission deadline. Management believes all necessary steps have been completed to correct the misreporting and believe this matter to be closed.
During CHC's annual audit, Management discovered $80,305.25 of self-pay revenue has been entered into an incorrect quarter in the provider relief reporting portal. This has resulted in a finding in the current year financial statement audit. Management has evaluated the finding and reviewed whether any funds need to be repaid and evaluated its controls around future provider relief reporting cycles. It has been determined that even if Self-Pay revenue were reclassified to the correct quarter, lost revenues would have been sufficient to keep the entire award. Therefore, no repayment is necessary. If allowed in future provider relief reporting periods CHC will correct the misreporting. In addition, management will ensure adequate time to review the provider relief reporting prior to the submission deadline. Management believes all necessary steps have been completed to correct the misreporting and believe this matter to be closed.
FAC accepted this audit on September 30, 2021 — management decision was due March 30, 2022.
FAC accepted this audit on August 27, 2020 — management decision was due February 27, 2021.
FAC accepted this audit on July 15, 2019 — management decision was due January 15, 2020.
FAC accepted this audit on September 4, 2018 — management decision was due March 4, 2019.
FAC accepted this audit on August 10, 2017 — management decision was due February 10, 2018.
FAC accepted this audit on August 31, 2016 — management decision was due March 3, 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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