EIN: 453792193
UEI: Y81FEL5NKLA5
Audited by: Bourgeois Bennett, LLC
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 June 12, 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 December 12, 2026 (102 days from today).
What is a management decision? →FAC accepted this audit on July 10, 2025 — management decision was due January 10, 2026.
Criteria - The internal control structure should be designed to contain the following: 1. Segregation of duties to provide reasonable assurance that all transactions are being properly approved. 2. All accounts are reconciled in a timely manner, and account reconciliations are reviewed. 3. Timely preparation of internal financial statements and other financial information to ensure those in charge of governance can make financial decisions based upon current financial data. 2024-001 Internal Control Structure (Continued) Condition - BCHS’s internal control structure presently is not operating effectively in certain phases including, the summary of checks received is not being compared to the bank deposit slip, reconciliations of accounts receivable balances to the general ledger total are not performed in all instances, the monthly accounts receivable balances are not reviewed and approved by a member of management, reconciliations are not presently reviewed by a member of management, credit card statements of the key employees are not reviewed by another member of management, and in several instances, transactions on credit card statements were not supported by receipts. Cause - Due to the size of the accounting staff implementation of procedures related to reconciliations, approval and posting of transactions was not considered practicable. Effect - The lack of adequate internal controls relating to approval of transactions and account reconciliations could result in the financial statements being misstated. Context - Systematic. Recommendation - We recommend BCHS implement adequate compensating internal controls relating to transaction approval and account reconciliation which provide for approval of all transactions and reconciliation of all accounts on a monthly basis.
Show full finding ▾Hide full finding ▴Criteria - The internal control structure should be designed to contain the following: 1. Segregation of duties to provide reasonable assurance that all transactions are being properly approved. 2. All accounts are reconciled in a timely manner, and account reconciliations are reviewed. 3. Timely preparation of internal financial statements and other financial information to ensure those in charge of governance can make financial decisions based upon current financial data. 2024-001 Internal Control Structure (Continued) Condition - BCHS’s internal control structure presently is not operating effectively in certain phases including, the summary of checks received is not being compared to the bank deposit slip, reconciliations of accounts receivable balances to the general ledger total are not performed in all instances, the monthly accounts receivable balances are not reviewed and approved by a member of management, reconciliations are not presently reviewed by a member of management, credit card statements of the key employees are not reviewed by another member of management, and in several instances, transactions on credit card statements were not supported by receipts. Cause - Due to the size of the accounting staff implementation of procedures related to reconciliations, approval and posting of transactions was not considered practicable. Effect - The lack of adequate internal controls relating to approval of transactions and account reconciliations could result in the financial statements being misstated. Context - Systematic. Recommendation - We recommend BCHS implement adequate compensating internal controls relating to transaction approval and account reconciliation which provide for approval of all transactions and reconciliation of all accounts on a monthly basis.
2024-001 Internal Control Structure Recommendation - We recommend BCHS implement adequate internal controls relating to transaction approval and account reconciliation which provide for approval of all transactions and reconciliation of all accounts on a monthly basis. Management's Response - BCHS will implement adequate internal control procedures related to reconciliation of all accounts on a yearly basis. Contact Person Responsible for the Corrections - Cary Calhoun Anticipated Completion Date - 12/31/2025
2023-001
Criteria - The Health Resources and Services Administration (HRSA) requires that all grant reporting be completed by specified dates based on the month end of the budget period Condition - There was no documentation that three out of five reports due during the current year were submitted within the required timeframe. The reports were not accepted until after the required reporting timeframe, and the report acceptance date is the only support maintained by BCHS. Cause - The reports were initially rejected and required modification before their final acceptance Effect - BCHS was not in compliance with Federal Financial Reporting requirements. Context - Systematic. Recommendation - We recommend BCHS submit form SF-425 for all grants in compliance with Federal Financial Reporting requirements.
Show full finding ▾Hide full finding ▴Criteria - The Health Resources and Services Administration (HRSA) requires that all grant reporting be completed by specified dates based on the month end of the budget period Condition - There was no documentation that three out of five reports due during the current year were submitted within the required timeframe. The reports were not accepted until after the required reporting timeframe, and the report acceptance date is the only support maintained by BCHS. Cause - The reports were initially rejected and required modification before their final acceptance Effect - BCHS was not in compliance with Federal Financial Reporting requirements. Context - Systematic. Recommendation - We recommend BCHS submit form SF-425 for all grants in compliance with Federal Financial Reporting requirements.
Recommendation - We recommend BCHS submit form SF-425 for all grants in compliance with Federal Financial Reporting requirements. Management's Response - BCHS plans to submit form SF-425 for all grants in compliance with Federal Financial Reporting requirements. Contact Person Responsible for the Corrections - Cary Calhoun Anticipated Completion Date - 6/30/2025
FAC accepted this audit on July 22, 2024 — management decision was due January 22, 2025.
Criteria - The internal control structure should be designed to contain the following: 1. Segregation of duties to provide reasonable assurance that all transactions are being properly approved. 2. All accounts are reconciled in a timely manner, and account reconciliations are reviewed. 3. Timely preparation of internal financial statements and other financial information to ensure those in charge of governance can make financial decisions based upon current financial data.in certain phases including, the summary of checks received is not being compared to the bank deposit slip, reconciliations of accounts receivable balances to the general ledger total are not performed in all instances, the monthly accounts receivable balances are not reviewed and approved by a member of management, reconciliations are not presently reviewed by a member of management, credit card statements of the key employees are not reviewed by another member of management, and in several instances, transactions on credit card statements were not supported by receipts. Cause - Due to the size of the accounting staff and implementation of procedures related to reconciliations, approval and posting of transactions. Effect - The lack of adequate internal controls relating to approval of transactions and account reconciliations could result in the financial statements being misstated. Context - Systematic. Recommendation - We recommend BCHS implement adequate internal controls relating to transaction approval and account reconciliation which provide for approval of all transactions and reconciliation of all accounts on a monthly basis.
Show full finding ▾Hide full finding ▴Criteria - The internal control structure should be designed to contain the following: 1. Segregation of duties to provide reasonable assurance that all transactions are being properly approved. 2. All accounts are reconciled in a timely manner, and account reconciliations are reviewed. 3. Timely preparation of internal financial statements and other financial information to ensure those in charge of governance can make financial decisions based upon current financial data.in certain phases including, the summary of checks received is not being compared to the bank deposit slip, reconciliations of accounts receivable balances to the general ledger total are not performed in all instances, the monthly accounts receivable balances are not reviewed and approved by a member of management, reconciliations are not presently reviewed by a member of management, credit card statements of the key employees are not reviewed by another member of management, and in several instances, transactions on credit card statements were not supported by receipts. Cause - Due to the size of the accounting staff and implementation of procedures related to reconciliations, approval and posting of transactions. Effect - The lack of adequate internal controls relating to approval of transactions and account reconciliations could result in the financial statements being misstated. Context - Systematic. Recommendation - We recommend BCHS implement adequate internal controls relating to transaction approval and account reconciliation which provide for approval of all transactions and reconciliation of all accounts on a monthly basis.
BCHS will implement adequate internal control procedures related to account reconciliations and ensure that control process for approval of expenditures is followed.
FAC accepted this audit on July 20, 2023 — management decision was due January 20, 2024.
FAC accepted this audit on August 14, 2022 — management decision was due February 14, 2023.
Criteria - Adequate internal controls relating to account reconciliations require specific procedures to be in place and utilized to ensure that all balances are properly reconciled. Condition - The reconciliation of cash, unconditional promises to give, grants receivable, prepaid expenses, inventory, property and equipment, other assets, accounts payable, accrued expenses, accrued salaries and payroll withholdings and net assets were not completed in a timely manner throughout the year. Cause - Reconciliations were not performed timely due to the size of the accounting staff and implementation of procedures related to reconciliation and posting of transactions. Effect - The lack of adequate internal controls relating to account reconciliations could result in the financial statements being materially misstated. Content - Systematic. Recommendation - We recommend BCHS implement adequate internal controls relating to account reconciliation which provide for reconciliation of all accounts on a monthly basis.Views of responsible officials of the auditee when there is a disagreement with the finding, to the extent practical - None.
Show full finding ▾Hide full finding ▴Criteria - Adequate internal controls relating to account reconciliations require specific procedures to be in place and utilized to ensure that all balances are properly reconciled. Condition - The reconciliation of cash, unconditional promises to give, grants receivable, prepaid expenses, inventory, property and equipment, other assets, accounts payable, accrued expenses, accrued salaries and payroll withholdings and net assets were not completed in a timely manner throughout the year. Cause - Reconciliations were not performed timely due to the size of the accounting staff and implementation of procedures related to reconciliation and posting of transactions. Effect - The lack of adequate internal controls relating to account reconciliations could result in the financial statements being materially misstated. Content - Systematic. Recommendation - We recommend BCHS implement adequate internal controls relating to account reconciliation which provide for reconciliation of all accounts on a monthly basis.Views of responsible officials of the auditee when there is a disagreement with the finding, to the extent practical - None.
2021-001 Reconciliation of Account Balances Recommendation - We recommend BCHS implement adequate internal controls relating to account reconciliation which provide for reconciliation of all accounts on a monthly basis. Management's Corrective Plan - BCHS will implement adequate internal control procedures related to cash disbursements and an approval process for expense reimbursements paid to the Executive Director.
Criteria - Adequate internal controls relating to revenue and cash receipts require reconciliation of billings and cash receipts daily to the amounts recorded in the general ledger. Condition - Reconciliations and general ledger postings are not performed on a daily basis. Cause - The lack of size of the accounting staff and implementation of procedures related to reconciliation and posting of transactions. Effect - The lack of reconciliations and general ledger postings on a timely basis could result in revenues being understated. Content - Systematic. Recommendation -We recommend that the billings for services provided on a daily basis be reviewed periodically, at least weekly, and postings for the services be made in the general ledger at the same time. Views of responsible officials of the auditee when there is a disagreement with the finding, to the extent practical - None.
Show full finding ▾Hide full finding ▴Criteria - Adequate internal controls relating to revenue and cash receipts require reconciliation of billings and cash receipts daily to the amounts recorded in the general ledger. Condition - Reconciliations and general ledger postings are not performed on a daily basis. Cause - The lack of size of the accounting staff and implementation of procedures related to reconciliation and posting of transactions. Effect - The lack of reconciliations and general ledger postings on a timely basis could result in revenues being understated. Content - Systematic. Recommendation -We recommend that the billings for services provided on a daily basis be reviewed periodically, at least weekly, and postings for the services be made in the general ledger at the same time. Views of responsible officials of the auditee when there is a disagreement with the finding, to the extent practical - None.
2021-002 Patient Service Revenue and Cash Receipts Recommendation - We recommend that the billings for services provided on a daily basis be reviewed periodically, at least weekly, and postings for the services be made in the general ledger at the same time. Management's Corrective Plan - Procedures for timely reconciliations of patient billings and recording in the general ledger will be implemented.
2020-001
FAC accepted this audit on July 29, 2021 — management decision was due January 29, 2022.
Criteria - Adequate internal controls relating to cash disbursements require specific procedures to be in place and utilized to ensure that cash disbursements are properly accounted for and that there are no misappropriations of BCHS's assets. Condition - The functions of authorizing, maintaining custody of assets, approval, and recording transactions are not adequately separated between staff. Payments to the Executive Director for reimbursements of expenses are not evidenced by approval of a member of the Board of Directors. Cause - The lack of segregation of duties in the cash disbursements procedures is partly due to the size of the staff. Effect - The lack of adequate internal controls relating to cash disbursements could result in BCHS assets being misappropriated and/or the financial statements being materially misstated.Content - Systematic. Recommendation - We recommend BCHS implement adequate internal controls relating to cash disbursements which provide for improved segregation of duties and an approval and review process for payments made to the Executive Director for reimbursements of expenses.
Show full finding ▾Hide full finding ▴Criteria - Adequate internal controls relating to cash disbursements require specific procedures to be in place and utilized to ensure that cash disbursements are properly accounted for and that there are no misappropriations of BCHS's assets. Condition - The functions of authorizing, maintaining custody of assets, approval, and recording transactions are not adequately separated between staff. Payments to the Executive Director for reimbursements of expenses are not evidenced by approval of a member of the Board of Directors. Cause - The lack of segregation of duties in the cash disbursements procedures is partly due to the size of the staff. Effect - The lack of adequate internal controls relating to cash disbursements could result in BCHS assets being misappropriated and/or the financial statements being materially misstated.Content - Systematic. Recommendation - We recommend BCHS implement adequate internal controls relating to cash disbursements which provide for improved segregation of duties and an approval and review process for payments made to the Executive Director for reimbursements of expenses.
Management's Corrective Plan - BCHS will implement adequate internal control procedures related to cash disbursements and an approval process for expense reimbursements paid to the Executive Director.
Criteria - Adequate internal controls relating to revenue and cash receipts require reconciliation of billings and cash receipts daily to the amounts recorded in the general ledger. Condition - Reconciliations and general ledger postings are not performed on a daily basis. Cause - The lack of size of the accounting staff and implementation of procedures related to reconciliation and posting of transactions. Effect - The lack of reconciliations and general ledger postings on a timely basis could result in revenues being understated. Content - Systematic. Recommendation -We recommend that the billings for services provided on a daily basis be reviewed periodically, at least weekly, and postings for the services be made in the general ledger at the same time.
Show full finding ▾Hide full finding ▴Criteria - Adequate internal controls relating to revenue and cash receipts require reconciliation of billings and cash receipts daily to the amounts recorded in the general ledger. Condition - Reconciliations and general ledger postings are not performed on a daily basis. Cause - The lack of size of the accounting staff and implementation of procedures related to reconciliation and posting of transactions. Effect - The lack of reconciliations and general ledger postings on a timely basis could result in revenues being understated. Content - Systematic. Recommendation -We recommend that the billings for services provided on a daily basis be reviewed periodically, at least weekly, and postings for the services be made in the general ledger at the same time.
Management's Corrective Plan - Procedures for timely reconciliations of patient billings and recording in the general ledger will be implemented.
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