EIN: 460418932
UEI: NYQKULMMEWR1
Audited by: Casey Peterson, LTD
Oversight agency: 93 [Department of Health and Human Services]
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Showing data from August 31, 2026 — the Federal Audit Clearinghouse is under high demand right now, so this couldn't be refreshed. This is the most recent data on record, not necessarily today's.
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on August 26, 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 February 26, 2026 (188 days ago).
What is a management decision? →FAC accepted this audit on September 27, 2024 — management decision was due March 27, 2025.
FAC accepted this audit on September 11, 2023 — management decision was due March 11, 2024.
FAC accepted this audit on September 29, 2022 — management decision was due March 29, 2023.
FAC accepted this audit on November 1, 2021 — management decision was due May 1, 2022.
The Health Center relies on its auditor to prepare financial statements, related notes, and Schedule of Expenditures of Federal Awards. Criteria: The Uniform Guidance requires the auditee to prepare appropriate financial statements in accordance with Section 200.510. Cause: Lack of a CPA review from the board of directors. Effect: The auditors prepared a draft of the financial statements and related notes. Auditor?s Recommendation: It is the responsibility of management and those charged with governance to make the decision whether to accept the degree of risk associated with the Health Center?s auditors drafting the financial statements because of cost or other considerations. If the Health Center chooses not to accept this risk, training should be provided to those employees responsible for drafting the financial statements and related notes or a third-party accountant should be engaged to prepare the draft financial statements and related notes. View of Management: Management agrees with the finding. A response can be found in the Corrective Action Plan.
Show full finding ▾Hide full finding ▴U.S. DEPARTMENT OF HEALTH AND HUMAN SERVICES Health Center Program Cluster, CFDA#93.224 and CFDA#93.527 Material Weakness and Noncompliance Internal Control over Compliance Preparation of the Financial Statements and Schedule of Expenditures of Financial Awards 2020-004 Condition: The Health Center relies on its auditor to prepare financial statements, related notes, and Schedule of Expenditures of Federal Awards. Criteria: The Uniform Guidance requires the auditee to prepare appropriate financial statements in accordance with Section 200.510. Cause: Lack of a CPA review from the board of directors. Effect: The auditors prepared a draft of the financial statements and related notes. Auditor?s Recommendation: It is the responsibility of management and those charged with governance to make the decision whether to accept the degree of risk associated with the Health Center?s auditors drafting the financial statements because of cost or other considerations. If the Health Center chooses not to accept this risk, training should be provided to those employees responsible for drafting the financial statements and related notes or a third-party accountant should be engaged to prepare the draft financial statements and related notes. View of Management: Management agrees with the finding. A response can be found in the Corrective Action Plan.
U.S. DEPARTMENT OF HEALTH AND HUMAN SERVICES Health Center Program Cluster, CFDA#93.224 and CFDA#93.527 Material Weakness and Noncompliance Internal Control over Compliance Preparation of the Financial Statements and Schedule of Expenditures of Financial Awards 2020-004 Condition: The Health Center relies on its auditor to prepare financial statements, related notes, and Schedule of Expenditures of Federal Awards. Criteria: The Uniform Guidance requires the auditee to prepare appropriate financial statements in accordance with Section 200.510. Identification of Repeat Finding: This finding was reported in the prior year as 2019-001. Auditor?s Recommendation: It is the responsibility of management and those charged with governance to make the decision whether to accept the degree of risk associated with the Health Center?s auditors drafting the financial statements because of cost or other considerations. If the Health Center chooses not to accept this risk, training should be provided to those employees responsible for drafting the financial statements and related notes or a third-party accountant should be engaged to prepare the draft financial statements, related notes, and Schedule of Expenditures of Federal Awards. Management?s Response: In the past, as standard practice, CHCBH always had the auditors compile the year-end financial statements; CHCBH had an agreed acceptance regarding the degree of risk associated with the auditors drafting those financial statements. Today, CHCBH and QALICB now require consolidated financial statements with eliminating entries. CHCBH would like to, in the future, have a CPA from the Board of Directors work with the Financial Director to comprise and review the required financial statement structure as required by Section 200.510. Anticipated Completion Date: This plan has been implemented and is effective for the fiscal year ending December 31, 2021. Contact Person: Jamie Dahlman, Finance Director, is responsible for oversight of this corrective action
2019-003
FAC accepted this audit on July 19, 2020 — management decision was due January 19, 2021.
During our testing of special provisions, as applicable to the Consolidated Health Centers Grant (CFDA #93.224), we noted instances of improper income verification based on a total sample of sixty. Criteria: Patient household income needs to be verified on each patient. Recertification of income is required to be verified on a yearly basis. Cause: Income was not calculated correctly on six patient accounts, which resulted in two patients being classified incorrectly on the sliding scale. Effect: Patients were categorized incorrectly, resulting in the patient balances not being determined correctly due to incorrect sliding scale adjustments. The total amount of questioned costs related to the misclassifications was not material and subsequently corrected by management. Auditor?s Recommendation: We recommend continuing conducting internal audits of the eligibility process and educating employees on the income verification process. View of Management: Management agrees with the finding. A response can be found in the Corrective Action Plan.
Show full finding ▾Hide full finding ▴U.S. DEPARTMENT OF HEALTH AND HUMAN SERVICES Health Center Program Cluster, CFDA #93.224 and CFDA #93.527 Material Weakness and Noncompliance Internal Control over Compliance Improper Verification of Income 2019-002 Condition: During our testing of special provisions, as applicable to the Consolidated Health Centers Grant (CFDA #93.224), we noted instances of improper income verification based on a total sample of sixty. Criteria: Patient household income needs to be verified on each patient. Recertification of income is required to be verified on a yearly basis. Cause: Income was not calculated correctly on six patient accounts, which resulted in two patients being classified incorrectly on the sliding scale. Effect: Patients were categorized incorrectly, resulting in the patient balances not being determined correctly due to incorrect sliding scale adjustments. The total amount of questioned costs related to the misclassifications was not material and subsequently corrected by management. Auditor?s Recommendation: We recommend continuing conducting internal audits of the eligibility process and educating employees on the income verification process. View of Management: Management agrees with the finding. A response can be found in the Corrective Action Plan.
U.S. DEPARTMENT OF HEALTH AND HUMAN SERVICES Health Center Program Cluster, CFDA #93.224 and CFDA #93.527 Material Weakness Internal Control over Compliance Improper Verification of Income 2019-002 Condition: During our testing of special provisions, as applicable to the Consolidated Health Centers Grant (CFDA #93.224), we noted instances of improper income verification based on a total sample of sixty. Criteria: Patient household income needs to be verified on each patient. Recertification of income is required to be verified on a yearly basis. Auditor?s Recommendation: We recommend continuing conducting internal audits of the eligibility process and educating employees on the income verification process. Management?s Response: Staff training, both group and individual, will be provided to address concerns. We will conduct routine detailed internal audits focusing on income verification for applicants for the sliding scale. Issues identified will be reviewed with the staff involved on an individual basis, as well as collectively when appropriate. Management issued refunds or credits based on the errors identified. Anticipated Completion Date: This plan has been implemented and is effective for the fiscal year ending December 31, 2020. Contact Person: The Finance Director is responsible for oversight of this corrective action.
The Health Center relies on its auditor to prepare financial statements, related notes, and Schedule of Expenditures of Federal Awards. Criteria: The Uniform Guidance requires the auditee to prepare appropriate financial statements in accordance with Section 200.510. Cause: Lack of experience with completing the financial statements, related notes, and the Schedule of Expenditures of Federal Awards. Effect: The auditor prepared a draft of the financial statements, related notes, and the Schedule of Expenditures of Federal Awards. Identification of Repeat Finding: This finding was reported in the prior year as 2018-005. Auditor?s Recommendation: It is the responsibility of management and those charged with governance to make the decision whether to accept the degree of risk associated with the Health Center?s auditor drafting the financial statements because of cost or other considerations. If the Health Center chooses not to accept this risk, training should be provided to those employees responsible for drafting the financial statements and related notes or a third-party accountant should be engaged to prepare the draft financial statements, related notes, and Schedule of Expenditures of Federal Awards. View of Management: Management agrees with the finding. A response can be found in the Corrective Action Plan.
Show full finding ▾Hide full finding ▴U.S. DEPARTMENT OF HEALTH AND HUMAN SERVICES Health Center Program Cluster, CFDA #93.224 and CFDA #93.527 Material Weakness and Noncompliance Internal Control over Compliance Preparation of the Financial Statements and Schedule of Expenditures of Financial Awards 2019-003 Condition: The Health Center relies on its auditor to prepare financial statements, related notes, and Schedule of Expenditures of Federal Awards. Criteria: The Uniform Guidance requires the auditee to prepare appropriate financial statements in accordance with Section 200.510. Cause: Lack of experience with completing the financial statements, related notes, and the Schedule of Expenditures of Federal Awards. Effect: The auditor prepared a draft of the financial statements, related notes, and the Schedule of Expenditures of Federal Awards. Identification of Repeat Finding: This finding was reported in the prior year as 2018-005. Auditor?s Recommendation: It is the responsibility of management and those charged with governance to make the decision whether to accept the degree of risk associated with the Health Center?s auditor drafting the financial statements because of cost or other considerations. If the Health Center chooses not to accept this risk, training should be provided to those employees responsible for drafting the financial statements and related notes or a third-party accountant should be engaged to prepare the draft financial statements, related notes, and Schedule of Expenditures of Federal Awards. View of Management: Management agrees with the finding. A response can be found in the Corrective Action Plan.
U.S. DEPARTMENT OF HEALTH AND HUMAN SERVICES Health Center Program Cluster, CFDA #93.224 and CFDA #93.527 Material Weakness and Noncompliance Internal Control over Compliance Preparation of the Financial Statements and Schedule of Expenditures of Financial Awards 2019-003 Condition: The Health Center relies on its auditor to prepare financial statements, related notes, and Schedule of Expenditures of Federal Awards. Criteria: The Uniform Guidance requires the auditee to prepare appropriate financial statements in accordance with Section 200.510. Identification of Repeat Finding: This finding was reported in the prior year as 2018-005. Auditor?s Recommendation: It is the responsibility of management and those charged with governance to make the decision whether to accept the degree of risk associated with the Health Center?s auditors drafting the financial statements because of cost or other considerations. If the Health Center chooses not to accept this risk, training should be provided to those employees responsible for drafting the financial statements and related notes or a third-party accountant should be engaged to prepare the draft financial statements, related notes, and Schedule of Expenditures of Federal Awards. Management?s Response: In the past, as standard practice, CHCBH always had the auditors compile the year-end financial statements; CHCBH had an agreed acceptance regarding the degree of risk associated with the auditors drafting those financial statements. Today, CHCBH and QALICB now require consolidated financial statements with eliminating entries. CHCBH would like to, in the future, have a CPA from the Board of the Directors work with the Financial Director to comprise and review the required financial statement structure as required by Section 200.510. Anticipated Completion Date: This plan has been implemented and is effective for the fiscal year ending December 31, 2020. Contact Person: The Finance Director is responsible for oversight of this corrective action.
2018-005
FAC accepted this audit on May 6, 2019 — management decision was due November 6, 2019.
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2017-004
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2017-005
FAC accepted this audit on May 9, 2018 — management decision was due November 9, 2018.
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2016-001
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2016-002
FAC accepted this audit on September 25, 2017 — management decision was due March 25, 2018.
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Show full finding ▾Hide full finding ▴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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