EIN: 541884190
UEI: FBMKET24RWG6
Audited by: Robinson Farmer Cox Associates
Oversight agency: 93 [Department of Health and Human Services]
View federal awards & risk assessment →
Data as of August 28, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on April 23, 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 October 23, 2026 (55 days from today).
What is a management decision? →The entity failed to submit the required Uniform Data System Report by the required deadline. Cause: The delay was attributed to insufficient internal controls over federal award reporting. Specifically, there was a lack of a formal process to track and meet compliance deadlines for HCP reporting requirements. Effect: HCP grant requirements set forth by the U.S. Department of the Treasury were not met. Recommendation: Management should implement robust internal controls to ensure compliance with all federal reporting requirements. Management’s Recommendation: The Center concurs with the recommendation and is considering corrective action for 2025.
Show full finding ▾Hide full finding ▴HCP Compliance Reporting Federal Program: Assistance Listing 93.224 – COVID-19 – Health Center Program (Community Health Centers, Migrant Health Centers, Health Care for the Homeless, and Public Housing Primary Care) Criteria: As required by the U.S. Department of the Health and Human Services, recipients of Heath Center Program (HCP) Funds must submit periodic reports by the specified deadlines to ensure transparency and accountability in the use of funds. Condition: The entity failed to submit the required Uniform Data System Report by the required deadline. Cause: The delay was attributed to insufficient internal controls over federal award reporting. Specifically, there was a lack of a formal process to track and meet compliance deadlines for HCP reporting requirements. Effect: HCP grant requirements set forth by the U.S. Department of the Treasury were not met. Recommendation: Management should implement robust internal controls to ensure compliance with all federal reporting requirements. Management’s Recommendation: The Center concurs with the recommendation and is considering corrective action for 2025.
Management will implement a centralized compliance tracking system that includes a reporting calendar with automated reminders for all federal reporting deadlines. Responsibility for report preparation and submission will be formally assigned, with supervisory review prior to submission. Compliance meetings will be established to monitor reporting status and ensure deadlines are met.
The entity submitted materially incorrect financial information in the Uniform Data System Report. Cause: The error was attributed to insufficient internal controls over federal award reporting. Specifically, there was a lack of a formal process to reconcile financial information from the accounting systems to the HCP report. Effect: HCP grant requirements set forth by the U.S. Department of the Treasury were not met. Recommendation: Management should implement robust internal controls to ensure compliance with all federal reporting requirements. Management’s Recommendation: The Center concurs with the recommendation and is considering corrective action for 2025.
Show full finding ▾Hide full finding ▴HCP Reporting Accuracy Federal Program: Assistance Listing 93.224 – COVID-19 – Health Center Program (Community Health Centers, Migrant Health Centers, Health Care for the Homeless, and Public Housing Primary Care) Criteria: As required by the U.S. Department of the Health and Human Services, recipients of Heath Center Program (HCP) Funds must submit periodic reports of accurate financial information to ensure transparency and accountability in the use of funds. Condition: The entity submitted materially incorrect financial information in the Uniform Data System Report. Cause: The error was attributed to insufficient internal controls over federal award reporting. Specifically, there was a lack of a formal process to reconcile financial information from the accounting systems to the HCP report. Effect: HCP grant requirements set forth by the U.S. Department of the Treasury were not met. Recommendation: Management should implement robust internal controls to ensure compliance with all federal reporting requirements. Management’s Recommendation: The Center concurs with the recommendation and is considering corrective action for 2025.
Management will establish a formal reconciliation process between the general ledger and all federal reports prior to submission. This will include documented review procedures, supervisory approval, and the use of standardized reconciliation templates. Staff will be trained on reporting accuracy requirements, and periodic internal reviews will be conducted to ensure financial data integrity and compliance.
The entity submitted incorrectly applied the sliding fee discount schedule so that a patient was placed on the incorrect slide their and received incorrect patient fees. Cause: The error was attributed to insufficient internal controls over patient fees. Effect: HCP grant requirements set forth by the U.S. Department of the Treasury were not met. Recommendation: Management should implement robust internal controls to ensure the slide fee discount schedule is applied correctly. Management’s Recommendation: The Center concurs with the recommendation and is considering corrective action for 2025.
Show full finding ▾Hide full finding ▴HCP Slide Fees Federal Program: : Assistance Listing 93.224 – COVID-19 – Health Center Program (Community Health Centers, Migrant Health Centers, Health Care for the Homeless, and Public Housing Primary Care) Criteria: As required by the U.S. Department of the Health and Human Services, recipients of Heath Center Program (HCP) Funds must prepare and correctly apply a sliding fee discount schedule so that eligible patients’ fees are adjusted based on patients’ ability to pay. Condition: The entity submitted incorrectly applied the sliding fee discount schedule so that a patient was placed on the incorrect slide their and received incorrect patient fees. Cause: The error was attributed to insufficient internal controls over patient fees. Effect: HCP grant requirements set forth by the U.S. Department of the Treasury were not met. Recommendation: Management should implement robust internal controls to ensure the slide fee discount schedule is applied correctly. Management’s Recommendation: The Center concurs with the recommendation and is considering corrective action for 2025.
Management will implement standardized procedures for determining and verifying patient eligibility for sliding fee discounts, including required documentation and supervisory review. System controls will be enhanced to reduce manual errors, and staff will receive training on proper application of the sliding fee schedule. Routine audits will be conducted to verify compliance and ensure accuracy in patient fee assignments.
FAC accepted this audit on May 17, 2024 — management decision was due November 17, 2024.
FAC accepted this audit on July 12, 2023 — management decision was due January 12, 2024.
FAC accepted this audit on June 12, 2022 — management decision was due December 12, 2022.
FAC accepted this audit on July 22, 2021 — management decision was due January 22, 2022.
FAC accepted this audit on May 18, 2020 — management decision was due November 18, 2020.
FAC accepted this audit on August 3, 2019 — management decision was due February 3, 2020.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴GSA_MIGRATION
Show full finding ▾Hide full finding ▴GSA_MIGRATION
GSA_MIGRATION
2017-003
GSA_MIGRATION
Show full finding ▾Hide full finding ▴GSA_MIGRATION
GSA_MIGRATION
2017-002
FAC accepted this audit on December 16, 2018 — management decision was due June 16, 2019.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴GSA_MIGRATION
GSA_MIGRATION
2016-005
GSA_MIGRATION
Show full finding ▾Hide full finding ▴FAC accepted this audit on June 7, 2018 — management decision was due December 7, 2018.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴GSA_MIGRATION
GSA_MIGRATION
2015-003
GSA_MIGRATION
Show full finding ▾Hide full finding ▴GSA_MIGRATION
GSA_MIGRATION
2015-005
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.
Track your findings and corrective action plans across audit cycles.
Start tracking findings →Monitor subrecipient audit findings and filing records.
Start monitoring →© 2026 Single Audit Intelligence. All data is public domain.
