EIN: 480985868
UEI: ECGNNTCG5X65
Audited by: Forvis Mazars, LLP
Oversight agency: 93 [Department of Health and Human Services]
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Data as of September 2, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on January 9, 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 July 9, 2026 (57 days ago).
What is a management decision? →Federal Assistance Listing Nos. 93.224 and 93.527 U.S. Department of Health and Human Services Award No. 6 H80CS28372-09-00 Program Year 2024 Criteria or Specific Requirement – Reporting – 45 CFR 75.342 Condition – The Organization is required to prepare and submit an annual Uniform Data System (UDS) report for each calendar year and an annual Federal Financial Report (FFR) for each grant year. These reports are to be prepared using accurate financial and operational data. Cause – The Organization's policies and procedures in effect did not accurately report program income, program income expended and unexpended program income. Effect or potential effect – Potential errors were made on the FFR. Questioned costs – None Context – Each report listed above was selected for testing with specific data from each report identified for testing. The sampling methodology used is not, and was not intended, to be statistically valid. Of the eighteen inputs tested, three exceptions were noted related to the FFR. Identification as a repeat finding – Repeat finding, see prior year finding number 2023-003. Recommendation – The Organization should revise its policies and procedures over Federal reporting to ensure reports are prepared using accurate information financial reporting standards.
Show full finding ▾Hide full finding ▴Federal Assistance Listing Nos. 93.224 and 93.527 U.S. Department of Health and Human Services Award No. 6 H80CS28372-09-00 Program Year 2024 Criteria or Specific Requirement – Reporting – 45 CFR 75.342 Condition – The Organization is required to prepare and submit an annual Uniform Data System (UDS) report for each calendar year and an annual Federal Financial Report (FFR) for each grant year. These reports are to be prepared using accurate financial and operational data. Cause – The Organization's policies and procedures in effect did not accurately report program income, program income expended and unexpended program income. Effect or potential effect – Potential errors were made on the FFR. Questioned costs – None Context – Each report listed above was selected for testing with specific data from each report identified for testing. The sampling methodology used is not, and was not intended, to be statistically valid. Of the eighteen inputs tested, three exceptions were noted related to the FFR. Identification as a repeat finding – Repeat finding, see prior year finding number 2023-003. Recommendation – The Organization should revise its policies and procedures over Federal reporting to ensure reports are prepared using accurate information financial reporting standards.
CHCC acknowledges the repeat finding regarding program income reporting on the annual Federal Financial Report (FFR). The error identified has been fully resolved for the final program period. To prevent recurrence, we have: • Conducted a comprehensive review of our federal reporting procedures. • Implemented additional oversight and cross-checks for FFR preparation. • Provided targeted training to accounting staff on federal reporting requirements. These steps are designed to ensure future FFRs are prepared using accurate financial data and to maintain compliance with federal standards.
2023-003
Federal Assistance Listing Nos. 93.224 and 93.527 U.S. Department of Health and Human Services Award No. 6 H80CS28372-10-01 Program Year 2024 Criteria or Specific Requirement – Special Tests and Provisions: Sliding Fee Discounts (42 USC 254(k)(3)(g); 42 CFR sections 51c.303(g) and 42 CFR section 56.303(f)) Condition – Patients received a sliding fee discount that was inconsistent with the stated sliding fee discount categories under the Organization’s policy. Cause –The Organization did not comply with their sliding fee discount policy. Effect or potential effect – Sliding fee discounts were given to patients that were inconsistent with the Organization’s sliding fee policy. Questioned costs – None Context – A sample of 40 patient encounters was tested out of the population of 8,900 patient encounters. The sample is not, and is not intended to be, statistically valid. Of the 40 patient encounters tested, two were determined to have resulted in an improper sliding fee adjustment based on the Organization’s policy and screening of patient eligibility. Identification as a repeat finding – Repeat finding, see prior year finding number 2023-004. Recommendation – Management should ensure that sliding fee adjustments are properly applied in accordance with the sliding fee policy and patient eligibility.
Show full finding ▾Hide full finding ▴Federal Assistance Listing Nos. 93.224 and 93.527 U.S. Department of Health and Human Services Award No. 6 H80CS28372-10-01 Program Year 2024 Criteria or Specific Requirement – Special Tests and Provisions: Sliding Fee Discounts (42 USC 254(k)(3)(g); 42 CFR sections 51c.303(g) and 42 CFR section 56.303(f)) Condition – Patients received a sliding fee discount that was inconsistent with the stated sliding fee discount categories under the Organization’s policy. Cause –The Organization did not comply with their sliding fee discount policy. Effect or potential effect – Sliding fee discounts were given to patients that were inconsistent with the Organization’s sliding fee policy. Questioned costs – None Context – A sample of 40 patient encounters was tested out of the population of 8,900 patient encounters. The sample is not, and is not intended to be, statistically valid. Of the 40 patient encounters tested, two were determined to have resulted in an improper sliding fee adjustment based on the Organization’s policy and screening of patient eligibility. Identification as a repeat finding – Repeat finding, see prior year finding number 2023-004. Recommendation – Management should ensure that sliding fee adjustments are properly applied in accordance with the sliding fee policy and patient eligibility.
Community Health Center in Cowley County, Inc. acknowledges the repeat finding regarding application of sliding fee discounts. To address this, we have: • Continued weekly meetings between frontline staff and the billing/revenue department to reinforce policy alignment. • Enhanced and formalized training programs for all staff involved in eligibility screening and discount application. • Updated our Financial and Sliding Fee policies to clarify procedures and eligibility criteria. These actions are part of our ongoing commitment to improving internal controls and ensuring compliance with federal program requirements. Effectiveness will be monitored through periodic audits and staff feedback.
2023-004
FAC accepted this audit on April 1, 2025 — management decision was due October 1, 2025.
Federal Assistance Listing Nos. 93.224 and 93.527 U.S. Department of Health and Human Services Award No. 5 H80CS28372-09-00 Program Year 2023 Criteria or Specific Requirement – Reporting – 45 CFR 75.342 Condition – The Organization is required to prepare and submit an annual Uniform Data System (UDS) report for each calendar year and an annual Federal Financial Report (FFR) for each grant year. These reports are to be prepared using accurate financial and operational data. Cause – The Organization's policies and procedures in effect did not accurately report program income, program income expended and unexpended program income. Effect – Potential errors were made on the FFR. Questioned costs – None Context – Each report listed above was selected for testing with specific data from each report identified for testing. The sampling methodology used is not, and was not intended, to be statistically valid. Of the eighteen inputs tested, three exceptions were noted related to the FFR. Identification as a repeat finding – Not a repeat finding Recommendation – The Organization should revise its policies and procedures over Federal reporting to ensure reports are prepared using accurate information.
Show full finding ▾Hide full finding ▴Federal Assistance Listing Nos. 93.224 and 93.527 U.S. Department of Health and Human Services Award No. 5 H80CS28372-09-00 Program Year 2023 Criteria or Specific Requirement – Reporting – 45 CFR 75.342 Condition – The Organization is required to prepare and submit an annual Uniform Data System (UDS) report for each calendar year and an annual Federal Financial Report (FFR) for each grant year. These reports are to be prepared using accurate financial and operational data. Cause – The Organization's policies and procedures in effect did not accurately report program income, program income expended and unexpended program income. Effect – Potential errors were made on the FFR. Questioned costs – None Context – Each report listed above was selected for testing with specific data from each report identified for testing. The sampling methodology used is not, and was not intended, to be statistically valid. Of the eighteen inputs tested, three exceptions were noted related to the FFR. Identification as a repeat finding – Not a repeat finding Recommendation – The Organization should revise its policies and procedures over Federal reporting to ensure reports are prepared using accurate information.
We acknowledge that an error occurred in the reporting of program income on the annual Federal Financial Report (FFR). Although this oversight was not identified during HRSA’s review, we have taken corrective measures to ensure accuracy. The issue has been fully resolved for the final program period, and we have implemented steps to strengthen our internal processes to prevent similar errors in the future.
Federal Assistance Listing Nos. 93.224 and 93.527 U.S. Department of Health and Human Services Award No. 5 H80CS28372-09-00 Program Year 2023 Criteria or Specific Requirement – Special Tests and Provisions: Sliding Fee Discounts (42 USC 254(k)(3)(g); 42 CFR sections 51c.303(g) and 42 CFR section 56.303(f)) Condition – Patients received a sliding fee discount that was inconsistent with the stated sliding fee discount categories under the Organization’s policy. Cause –The Organization did not comply with their sliding fee discount policy. Effect – Sliding fee discounts were given to patients that were inconsistent with the Organization’s sliding fee policy. Context – A sample of 25 patient encounters was tested out of the population of 8,900 patient encounters. The sample is not, and is not intended to be, statistically valid. Of the 25 patient encounters tested, three were determined to have resulted in an improper sliding fee adjustment based on the Organization’s policy and screening of patient eligibility. Identification as a repeat finding – Not a repeat finding Recommendation – Management should ensure that sliding fee adjustments are properly applied in accordance with the sliding fee policy and patient eligibility.
Show full finding ▾Hide full finding ▴Federal Assistance Listing Nos. 93.224 and 93.527 U.S. Department of Health and Human Services Award No. 5 H80CS28372-09-00 Program Year 2023 Criteria or Specific Requirement – Special Tests and Provisions: Sliding Fee Discounts (42 USC 254(k)(3)(g); 42 CFR sections 51c.303(g) and 42 CFR section 56.303(f)) Condition – Patients received a sliding fee discount that was inconsistent with the stated sliding fee discount categories under the Organization’s policy. Cause –The Organization did not comply with their sliding fee discount policy. Effect – Sliding fee discounts were given to patients that were inconsistent with the Organization’s sliding fee policy. Context – A sample of 25 patient encounters was tested out of the population of 8,900 patient encounters. The sample is not, and is not intended to be, statistically valid. Of the 25 patient encounters tested, three were determined to have resulted in an improper sliding fee adjustment based on the Organization’s policy and screening of patient eligibility. Identification as a repeat finding – Not a repeat finding Recommendation – Management should ensure that sliding fee adjustments are properly applied in accordance with the sliding fee policy and patient eligibility.
We acknowledge that issues were identified in our internal review processes concerning the application of sliding fee adjustments. To address these gaps, we have implemented corrective actions, including conducting weekly meetings with frontline staff and the billing revenue department to ensure better alignment and communication. Additionally, we have formalized our training programs to reinforce adherence to policies and procedures. These steps are part of our commitment to improving our internal controls and ensuring compliance with program requirements. In addition, we have updated our Financial and Sliding Fee policies.
FAC accepted this audit on August 27, 2023 — management decision was due February 27, 2024.
FAC accepted this audit on January 30, 2023 — management decision was due July 30, 2023.
FAC accepted this audit on March 21, 2022 — management decision was due September 21, 2022.
FAC accepted this audit on December 27, 2020 — management decision was due June 27, 2021.
FAC accepted this audit on September 29, 2019 — management decision was due March 29, 2020.
FAC accepted this audit on September 27, 2018 — management decision was due March 27, 2019.
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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