EIN: 510567466
UEI: FNJ9YNL9QLM3
Audited by: Baker Tilly US, 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 30, 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 30, 2026 (152 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 18, 2023 — management decision was due March 18, 2024.
FAC accepted this audit on July 4, 2022 — management decision was due January 4, 2023.
FAC accepted this audit on January 3, 2022 — management decision was due July 3, 2022.
Two out of 40 selected patients receiving healthcare under the sliding fee arrangement had income below the sliding scale category, and therefore, qualified for a sliding scale category below the tier in which he/she/they were categorized. This was not a statistically valid sample. Context: We recalculated the annual income thresholds utilizing the patient files to validate the sliding fee scale in which the patients were categorized. Two out of 40 selected patients had income thresholds which were recalculated below the sliding scale category in which he/she/they were listed. Per discussion with management as part of its annual compliance with federal regulations regarding patient discounts, the sliding fee scale was reviewed and approved for 2020 by the members of the Board in its March 16, 2020 Directors' meeting, however, it was not updated within the electronic health record system. The system recalculated the income of the patient, and categorized it based on the 2019 income threshold. Effect: Two out of 40 patients overpaid their nominal fees, and the sliding scale fee in the Electronic Health Record (EHR) system was not updated for the 2020 thresholds. This is a significant deficiency in internal controls. Cause: The employee responsible for updating the sliding fee scale had left the Center, and a review was not performed to verify that the sliding fee scale was applied to the EHR system. Recommendation: We recommend the Center implement procedures to ensure that the sliding fee scale is appropriately applied within the EHR system, and that an annual verification is performed. Procedures should also be implemented to validate the accuracy of the annual patient income for sliding scale categorization purposes. Views of Responsible Officials and Planned and Corrective Actions: The Center has updated the sliding fee schedule in the EHR system, and intends to implement the process of verifying that the appropriate sliding fee scale is applied. In addition, Management will contact their system vendor to see if a prompt notifying the user that the sliding fee scale needs to be reviewed is possible. Responsible Party: Benito Lindo, Chief Financial Officer Estimated Time of Completion: June 30, 2021
Show full finding ▾Hide full finding ▴Finding 2020-001: Special Tests and Provisions - Significant Deficiency - Failure to Update Sliding Scale Within Electronic Health Record (EHR) System AL: 93.224 - Health Center Program Cluster Federal Agency: U.S. Department of Health and Human Services Federal Award Numbers in Cluster: H80CS16639; H8CCS35143; H8DCS36585; H8ECS38689 Federal Award Years in Cluster: Various grant periods: March 1, 2019 - February 29, 2020; September 1, 2019 - August 31, 2020; March 1, 2020 - February 28, 2021; March 15, 2020 - March 14, 2021; April 1, 2020 - March 31, 2021; and May 1, 2020 - April 30, 2021 Pass-Through Entity: None Criteria: Under 42 CFR Sections 51c.303(e), (f) and (g), health centers must prepare and apply a sliding fee discount schedule so that the amounts owed for health center services by eligible patients are adjusted based on the patient's ability to pay. Questioned Cost: None Condition: Two out of 40 selected patients receiving healthcare under the sliding fee arrangement had income below the sliding scale category, and therefore, qualified for a sliding scale category below the tier in which he/she/they were categorized. This was not a statistically valid sample. Context: We recalculated the annual income thresholds utilizing the patient files to validate the sliding fee scale in which the patients were categorized. Two out of 40 selected patients had income thresholds which were recalculated below the sliding scale category in which he/she/they were listed. Per discussion with management as part of its annual compliance with federal regulations regarding patient discounts, the sliding fee scale was reviewed and approved for 2020 by the members of the Board in its March 16, 2020 Directors' meeting, however, it was not updated within the electronic health record system. The system recalculated the income of the patient, and categorized it based on the 2019 income threshold. Effect: Two out of 40 patients overpaid their nominal fees, and the sliding scale fee in the Electronic Health Record (EHR) system was not updated for the 2020 thresholds. This is a significant deficiency in internal controls. Cause: The employee responsible for updating the sliding fee scale had left the Center, and a review was not performed to verify that the sliding fee scale was applied to the EHR system. Recommendation: We recommend the Center implement procedures to ensure that the sliding fee scale is appropriately applied within the EHR system, and that an annual verification is performed. Procedures should also be implemented to validate the accuracy of the annual patient income for sliding scale categorization purposes. Views of Responsible Officials and Planned and Corrective Actions: The Center has updated the sliding fee schedule in the EHR system, and intends to implement the process of verifying that the appropriate sliding fee scale is applied. In addition, Management will contact their system vendor to see if a prompt notifying the user that the sliding fee scale needs to be reviewed is possible. Responsible Party: Benito Lindo, Chief Financial Officer Estimated Time of Completion: June 30, 2021
Views of Responsible Officials and Planned and Corrective Actions: The Center has updated the sliding fee schedule in the EHR system, and intends to implement the process of verifying that the appropriate sliding fee scale is applied. In addition, Management will contact their system vendor to see if a prompt notifying the user that the sliding fee scale needs to be reviewed is possible. Responsible Party: Benito Lindo, Chief Financial Officer Estimated Time of Completion: June 30, 2021
FAC accepted this audit on December 8, 2020 — management decision was due June 8, 2021.
FAC accepted this audit on July 7, 2019 — management decision was due January 7, 2020.
FAC accepted this audit on June 28, 2018 — management decision was due December 28, 2018.
FAC accepted this audit on September 28, 2017 — management decision was due March 28, 2018.
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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