EIN: 421533531
UEI: YLLEVAMRNUH5
Audited by: Wipfli LLP
Oversight agency: 10 [Department of Agriculture]
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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 March 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 September 27, 2026 (29 days from today).
What is a management decision? →El Dorado County Community Health Center did not deposit the required funds into the reserve account related to its USDA loan as required by the loan agreement. As a result, the account is under reserved for the year ended June 30, 2025. Criteria: USDA Rural Development Community Facilities loan agreements and related program regulations require borrowers to fund specific reserve accounts, including a debt service reserve, to ensure adequate funding is available to meet future principal and interest obligations. These requirements constitute Special Tests and Provisions under 2 CFR Part 200, Subpart F, and are binding terms of the federal award. Cause: El Dorado County Community Health Center did not fully understand or implement the reserve account funding requirements outlined in the loan agreement. Effect: Failure to properly fund the required reserve accounts places the entity at risk of noncompliance with federal award requirements and could impair its ability to meet future debt service obligations. Recommendation: We recommend El Dorado County Community Health Center properly fund the required reserve account in accordance with loan provisions, and implement procedures to periodically monitor compliance. View of Responsible Officials: Management acknowledged that the required reserve account was not funded as specified in the loan agreement. Subsequent to year end, Management has deposited the funds to meet the requirements.
Show full finding ▾Hide full finding ▴Repeat Finding: Yes Program Name: Community Facilities Loans and Grants Assistance Listing #: 10.766 Federal Agency: U.S. Department of Agriculture Type of Finding: Noncompliance, Significant Deficiency Compliance Requirement: Special Tests and Provisions Condition: El Dorado County Community Health Center did not deposit the required funds into the reserve account related to its USDA loan as required by the loan agreement. As a result, the account is under reserved for the year ended June 30, 2025. Criteria: USDA Rural Development Community Facilities loan agreements and related program regulations require borrowers to fund specific reserve accounts, including a debt service reserve, to ensure adequate funding is available to meet future principal and interest obligations. These requirements constitute Special Tests and Provisions under 2 CFR Part 200, Subpart F, and are binding terms of the federal award. Cause: El Dorado County Community Health Center did not fully understand or implement the reserve account funding requirements outlined in the loan agreement. Effect: Failure to properly fund the required reserve accounts places the entity at risk of noncompliance with federal award requirements and could impair its ability to meet future debt service obligations. Recommendation: We recommend El Dorado County Community Health Center properly fund the required reserve account in accordance with loan provisions, and implement procedures to periodically monitor compliance. View of Responsible Officials: Management acknowledged that the required reserve account was not funded as specified in the loan agreement. Subsequent to year end, Management has deposited the funds to meet the requirements.
Corrective Action Plan: Subsequent to year-end, management has deposited the required funds into the reserve account to bring the organization into compliance with the USDA loan agreement. To prevent recurrence, management will strengthen its monitoring of debt covenant and reserve requirements by implementing the following controls: •Establish a tracking schedule for all loan-related requirements, •Incorporation of reserve funding requirements into the organization’s cash flow planning process, and •Review by appropriate management personnel to ensure timely compliance with all loan agreement provisions. Responsible Party: Judy Stein, CFO Estimated Completion: 03/31/2026
2024-003
FAC accepted this audit on March 23, 2026 — management decision was due September 23, 2026.
El Dorado County Community Health Center did not meet its financial reporting obligations under the grant during the year. El Dorado County Community Health Center did not file the Data Collection Form (SF-SAC) by the due date of March 31, 2024. Criteria:El Dorado County Community Health Center is required to file the SF-SAC within 30 days after receipt of audit or 9 months after year end, whichever is first. Cause:Staffing challenges. Effect:El Dorado County Community Health Center was not in compliance with federal regulations. Recommendation:We recommend audit preparations are completed on a timely basis to ensure that the reporting deadlines are met. View of Responsible Officials: Management acknowledges there were significant capacity issues which contributed to the late filing of the annual audit report. Management has been in contact with HRSA and the Office of Federal Assistance Management Division of Financial Integrity to keep them abreast of our progress.
Show full finding ▾Hide full finding ▴Finding 2024-002 Repeat Finding:Yes Program Name:Opioid STR, Community Facilities Loans and Grants Assistance Listing #:93.788, 10.766 Federal Agency:U.S. Department of Health and Human Services, U.S. Department of Agriculture Type of Finding:Noncompliance, Significant Deficiency Compliance Requirement:Reporting Condition:El Dorado County Community Health Center did not meet its financial reporting obligations under the grant during the year. El Dorado County Community Health Center did not file the Data Collection Form (SF-SAC) by the due date of March 31, 2024. Criteria:El Dorado County Community Health Center is required to file the SF-SAC within 30 days after receipt of audit or 9 months after year end, whichever is first. Cause:Staffing challenges. Effect:El Dorado County Community Health Center was not in compliance with federal regulations. Recommendation:We recommend audit preparations are completed on a timely basis to ensure that the reporting deadlines are met. View of Responsible Officials: Management acknowledges there were significant capacity issues which contributed to the late filing of the annual audit report. Management has been in contact with HRSA and the Office of Federal Assistance Management Division of Financial Integrity to keep them abreast of our progress.
Corrective Action Plan: Management has been in contact with HRSA and the Office of Federal Assistance Management Division of Financial Integrity to keep them informed of the status of required financial reporting. The audit for the year end June 30, 2025 has been expedited and will be issued prior to the reporting deadline. To prevent recurrence, management will implement enhanced controls over grant reporting compliance including: •Establishment of a reporting calendar with key deadlines, •Implementation of a standardized checklist to ensure all reporting is completed timely and accurately, and •Periodic management review of reporting status to ensure deadlines are met. Responsible Party - Judy Stein, CFO Estimated Completion - 3/31/2026
2023-002
El Dorado County Community Health Center did not deposit the required funds into the reserve account related to its USDA loan as required by the loan agreement. As a result, the account is under reserved for the year ended June 30, 2024. Criteria:USDA Rural Development Community Facilities loan agreements and related program regulations require borrowers to fund specific reserve accounts, including a debt service reserve, to ensure adequate funding is available to meet future principal and interest obligations. These requirements constitute Special Tests and Provisions under 2 CFR Part 200, Subpart F, and are binding terms of the federal award. Cause:El Dorado County Community Health Center did not fully understand or implement the reserve account funding requirements outlined in the loan agreement. Effect:Failure to properly fund the required reserve accounts places the entity at risk of noncompliance with federal award requirements and could impair its ability to meet future debt service obligations. Recommendation:We recommend El Dorado County Community Health Center properly fund the required reserve account in accordance with loan provisions, and implement procedures to periodically monitor compliance. View of Responsible Officials:Management acknowledged that the required reserve account was not funded as specified in the loan agreement. Subsequent to year end, Management has deposited the funds to meet the requirements.
Show full finding ▾Hide full finding ▴Finding 2024-003 Repeat Finding:No Program Name:Community Facilities Loans and Grants Assistance Listing #:10.766 Federal Agency:U.S. Department of Agriculture Type of Finding:Noncompliance, Significant Deficiency Compliance Requirement:Special Tests and Provisions Condition:El Dorado County Community Health Center did not deposit the required funds into the reserve account related to its USDA loan as required by the loan agreement. As a result, the account is under reserved for the year ended June 30, 2024. Criteria:USDA Rural Development Community Facilities loan agreements and related program regulations require borrowers to fund specific reserve accounts, including a debt service reserve, to ensure adequate funding is available to meet future principal and interest obligations. These requirements constitute Special Tests and Provisions under 2 CFR Part 200, Subpart F, and are binding terms of the federal award. Cause:El Dorado County Community Health Center did not fully understand or implement the reserve account funding requirements outlined in the loan agreement. Effect:Failure to properly fund the required reserve accounts places the entity at risk of noncompliance with federal award requirements and could impair its ability to meet future debt service obligations. Recommendation:We recommend El Dorado County Community Health Center properly fund the required reserve account in accordance with loan provisions, and implement procedures to periodically monitor compliance. View of Responsible Officials:Management acknowledged that the required reserve account was not funded as specified in the loan agreement. Subsequent to year end, Management has deposited the funds to meet the requirements.
Finding # 2024-003 Corrective Action Plan: Subsequent to year-end, management has deposited the required funds into the reserve account to bring the organization into compliance with the USDA loan agreement. To prevent recurrence, management will strengthen its monitoring of debt covenant and reserve requirements by implementing the following controls: •Establish a tracking schedule for all loan-related requirements, •Incorporation of reserve funding requirements into the organization’s cash flow planning process, and •Review by appropriate management personnel to ensure timely compliance with all loan agreement provisions. Responsible Party - Judy Stein, CFO Estimated Completion - 3/31/2026
FAC accepted this audit on May 29, 2025 — management decision was due November 29, 2025.
El Dorado County Community Health Center did not meet its financial reporting obligations under the grant during the year. During the audit, it was determined El Dorado County Community Health Center did not file the annual Federal Financial Report within 90 days of the required reporting end date as well as did not file the Data Collection Form (SF-SAC) by the due date of March 31, 2024. Criteria: El Dorado County Community Health Center is required to file the annual Federal Financial Report within 90 days of the required reporting end date and is required to file the SF-SAC within 30 days after receipt of audit or 9 months after year end, whichever is first. Cause: Staffing challenges. Effect: El Dorado County Community Health Center was not in compliance with federal regulations and the Health Center Program grant. Recommendation: We recommend Federal Financial Reports are submitted on a timely basis and recommend audit preparations are completed on a timely basis to ensure that the reporting deadlines are met. View of Responsible Officials Management acknowledges there were significant capacity issues which contributed to the late filing of the Federal Financial Report and the annual audit report. Management has been in contact with HRSA and the Office of Federal Assistance Management Division of Financial Integrity to keep them abreast of our progress.
Show full finding ▾Hide full finding ▴Condition: El Dorado County Community Health Center did not meet its financial reporting obligations under the grant during the year. During the audit, it was determined El Dorado County Community Health Center did not file the annual Federal Financial Report within 90 days of the required reporting end date as well as did not file the Data Collection Form (SF-SAC) by the due date of March 31, 2024. Criteria: El Dorado County Community Health Center is required to file the annual Federal Financial Report within 90 days of the required reporting end date and is required to file the SF-SAC within 30 days after receipt of audit or 9 months after year end, whichever is first. Cause: Staffing challenges. Effect: El Dorado County Community Health Center was not in compliance with federal regulations and the Health Center Program grant. Recommendation: We recommend Federal Financial Reports are submitted on a timely basis and recommend audit preparations are completed on a timely basis to ensure that the reporting deadlines are met. View of Responsible Officials Management acknowledges there were significant capacity issues which contributed to the late filing of the Federal Financial Report and the annual audit report. Management has been in contact with HRSA and the Office of Federal Assistance Management Division of Financial Integrity to keep them abreast of our progress.
View of Responsible Officials: Management acknowledges there were significant capacity issues which contributed to the late filing of the Federal Financial Report and the annual audit report. Management has been in contact with HRSA and the Office of Federal Assistance Management Division of Financial Integrity to keep them abreast of our progress. Responsible Party: Judy Stein, CFO Estimated Completion: On-going. Management will work on being more timely in the coming year’s audit.
El Dorado County Community Health Center lacked adequate controls over its sliding fee discount program to ensure applications were properly processed, recorded, and received the correct discount. For one of 40 patient files reviewed who received a sliding fee discount, the patient was not eligible for a sliding fee discount. For one of the 40 patient files reviewed who received a sliding fee discount, the patient’s income was not documented in accordance with the policy before moving forward with determination of sliding fee discount and no supporting documentation regarding the hardship was included on the application. Criteria: El Dorado County Community Health Center must have a policy and processes in place to ensure that eligible patient charges are adjusted 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)). Cause: El Dorado County Community Health Center did not properly follow the review process in place to verify that eligible patients received the applicable sliding fee discount according to the Organization’s policy. Effect: El Dorado County Community Health Center's sliding fee program was not operating in accordance with the Organization's policies and federal regulations. Recommendation: We recommend El Dorado County Community Health Center review their sliding fee process and provide additional training to individuals regarding the process. In addition, we recommend El Dorado County Community Health Center implement a review process to identify errors that may occur. View of Responsible Officials Management acknowledges this condition related to lack of adequate controls over the sliding fee discount program and is creating controls that will assure compliance with requirements.
Show full finding ▾Hide full finding ▴Condition: El Dorado County Community Health Center lacked adequate controls over its sliding fee discount program to ensure applications were properly processed, recorded, and received the correct discount. For one of 40 patient files reviewed who received a sliding fee discount, the patient was not eligible for a sliding fee discount. For one of the 40 patient files reviewed who received a sliding fee discount, the patient’s income was not documented in accordance with the policy before moving forward with determination of sliding fee discount and no supporting documentation regarding the hardship was included on the application. Criteria: El Dorado County Community Health Center must have a policy and processes in place to ensure that eligible patient charges are adjusted 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)). Cause: El Dorado County Community Health Center did not properly follow the review process in place to verify that eligible patients received the applicable sliding fee discount according to the Organization’s policy. Effect: El Dorado County Community Health Center's sliding fee program was not operating in accordance with the Organization's policies and federal regulations. Recommendation: We recommend El Dorado County Community Health Center review their sliding fee process and provide additional training to individuals regarding the process. In addition, we recommend El Dorado County Community Health Center implement a review process to identify errors that may occur. View of Responsible Officials Management acknowledges this condition related to lack of adequate controls over the sliding fee discount program and is creating controls that will assure compliance with requirements.
View of Responsible Officials: Management acknowledges this condition related to lack of adequate controls over the sliding fee discount program and is creating controls that will assure compliance with requirements. Responsible Party: Judy Stein, CFO Estimated Completion: Management will ensure staff will have adequate training and a review of the discounts will be performed with refunds or adjustments applied for patients with incorrect discounts given.
FAC accepted this audit on March 30, 2023 — management decision was due September 30, 2023.
FAC accepted this audit on October 3, 2022 — management decision was due April 3, 2023.
FAC accepted this audit on March 2, 2021 — management decision was due September 2, 2021.
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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