EIN: 561205213
UEI: QLKMZ2D6JPJ3
Audited by: PT CPAs, PLLC
Oversight agency: 93 [Department of Health and Human Services]
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Data as of September 7, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on August 29, 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 1, 2026 (191 days ago).
What is a management decision? →properly adjudicated.
Show full finding ▾Hide full finding ▴properly adjudicated.
Invest in staff training, improve documentation practies, focus on accurate coding, enhance patient communication, implement regular audits
FAC accepted this audit on August 30, 2024 — management decision was due March 2, 2025.
FAC accepted this audit on April 30, 2024 — management decision was due October 30, 2024.
The Organization did not complete the audit within nine months of the close of the fiscal year
Show full finding ▾Hide full finding ▴The Organization did not complete the audit within nine months of the close of the fiscal year
The Center has secured an experienced CFO and new auditors and is on cycle to have timely filings going forward
2021-001
FAC accepted this audit on April 3, 2024 — management decision was due October 3, 2024.
In accordance with 45 CFR Part 75 Subpart F, the Organization did not submit its audit within 9 months of the close of its fiscal year
Show full finding ▾Hide full finding ▴In accordance with 45 CFR Part 75 Subpart F, the Organization did not submit its audit within 9 months of the close of its fiscal year
FCCHC has implemented a strategy and are following the corrective action plan for the completion of future audits in a timely manner as noted by HRSA requirements via the USDHS and Human Services Health Center 93.224. We are in recovery with a sustainable blueprint for timely submittal of the audit within nine months of the close of the fiscal year.
2020-001
FAC accepted this audit on June 13, 2022 — management decision was due December 13, 2022.
The Organization did not complete the audit within the nine months of the close of the fiscal year. Questioned Costs: None Effect: The audit was not prepared timely and questioned cost discovered during the audit were further delayed. Cause: The Organization did not receive their 2018 audit until August 2021 and were unable to close the year. The delay of the 2018 audit caused a ripple effect into fiscal year 2020.
Show full finding ▾Hide full finding ▴Criteria: In accordance with 45 CFR Part 75 Subpart F, the Health Center is required to obtain a single audit within nine months of the close of the fiscal year. Condition: The Organization did not complete the audit within the nine months of the close of the fiscal year. Questioned Costs: None Effect: The audit was not prepared timely and questioned cost discovered during the audit were further delayed. Cause: The Organization did not receive their 2018 audit until August 2021 and were unable to close the year. The delay of the 2018 audit caused a ripple effect into fiscal year 2020.
2020-001, Audit not Received within Nine Months Contact Person: Sheila Simmons, CEO A finding was noted regarding the timeliness of getting the audit completed within 9 months after the fiscal year has ended. Management acknowledges that the audit was not completed in a timely manner for the 2020 Fiscal year. The reason for the delay included the completion of the prior Audit, adequate staffing, and knowledge of FQHC finance. The CEO was able to recruit a contracted CFO with substantial experience in accounting and specifically FQHC finance and regulations. This finding of lateness will not occur for the 2021 fiscal year audit. Management at FCCHC has now created a month end close checklist, templates, and other tools that now allow for the books to be up to date and sustainment of accounting operations in a timely manner. Management has hired a third-party CFO who has recorded year-end adjustments and made audit corrections presented. Completion Date: June 1, 2022.
2019-002
FAC accepted this audit on December 8, 2021 — management decision was due June 8, 2022.
The Organization did not accurately prepare or provide support for the receipt and application of the federal funds received for the fiscal year ended November 30, 2019. Questioned Costs: $1,319,528 Effect: The funds received did not have expenditures that totaled the budgeted amount approved. Cause: The Administration did not adequately implement reconciliation procedures to ensure that all relevant expenditures requested for reimbursement were supported by the general ledger. Recommendation: We recommend the organization resolve the $1,319,528 (Federal Share) expense and refund the questioned amount. Improve monitoring and grant cost by printing the expense from the general ledger at the time the grant funds are requested. Immediately after the grant funds are received, a reconciliation of the expenses to the request should be performed and attached to the grant funds payment received. Management?s Response: Management has hired a third party CFO who has 330 grant and FQHC expertise. The organization has implemented new financial and program policies and internal controls.
Show full finding ▾Hide full finding ▴Finding 2019-001 Material Weakness Material Noncompliance Criteria: In accordance with 45 CFR 75.305 and 45 CFR 75.302(b)(3), the Community Health Center Program must establish written procedures that minimize the time elapsing between the transfer of Federal award funds and disbursement of these funds, maintain internal controls over reporting to provide reasonable assurance that federal program reports are accurate and reliable, and report information that agrees to its financial records and source documentation. Condition: The Organization did not accurately prepare or provide support for the receipt and application of the federal funds received for the fiscal year ended November 30, 2019. Questioned Costs: $1,319,528 Effect: The funds received did not have expenditures that totaled the budgeted amount approved. Cause: The Administration did not adequately implement reconciliation procedures to ensure that all relevant expenditures requested for reimbursement were supported by the general ledger. Recommendation: We recommend the organization resolve the $1,319,528 (Federal Share) expense and refund the questioned amount. Improve monitoring and grant cost by printing the expense from the general ledger at the time the grant funds are requested. Immediately after the grant funds are received, a reconciliation of the expenses to the request should be performed and attached to the grant funds payment received. Management?s Response: Management has hired a third party CFO who has 330 grant and FQHC expertise. The organization has implemented new financial and program policies and internal controls.
First Choice Community Health Centers (FCCHC) acknowledges that there was a timing issue regarding the draw-down of the Federal funds and to when those funds were expended. FCCHC was advised in the past to change its methodology from drawing down funds based on actual expenses to a proportional method. This means instead of drawing down funds based on actual expenses, funds were now drawn down based on 12 months in the grant year. This methodology resulted in a timing issue where more funds were drawn down than needed. Upon advisement, in 2020 management at FCCHC decided to change the methodology back to drawing funds based on actual expenditures as opposed to a monthly proportional amount. Management also implemented controls where actual costs will be expended first, and then the funds drawn down afterwards. Those expenses will be coded to the designated grant account, and the revenue associated with those expenses, will also be coded to the same Grant account. At the end of each month, the revenues and expenses for the grant account will be reconciled and any variances will be investigated and corrected. Management has hired a third-party CFO who has 330 grant and FQHC expertise. The organization has implemented new financial and program policies and internal controls.
The Organization did not complete the audit within the nine months of the close of the fiscal year. Questioned Costs: None Effect: The audit was not prepared timely and questioned cost discovered during the audit were further delayed. Cause: The Organization did not receive their 2018 audit until August 2021 and were unable to close the year. Recommendation: We recommend the organization continue to focus on completing the outstanding audits. Management?s Response: Management has hired a third party CFO who has recorded year end adjustments and made audit corrections presented.
Show full finding ▾Hide full finding ▴Finding 2019-002 Material Weakness Criteria: In accordance with 45 CFR Part 75 Subpart F, the Health Center is required to obtain a single audit within nine months of the close of the fiscal year. Condition: The Organization did not complete the audit within the nine months of the close of the fiscal year. Questioned Costs: None Effect: The audit was not prepared timely and questioned cost discovered during the audit were further delayed. Cause: The Organization did not receive their 2018 audit until August 2021 and were unable to close the year. Recommendation: We recommend the organization continue to focus on completing the outstanding audits. Management?s Response: Management has hired a third party CFO who has recorded year end adjustments and made audit corrections presented.
A finding was noted regarding the timeliness of getting the audit completed within 9 months after the fiscal year has ended. Management acknowledges that the audit was not completed in a timely manner for the 2019 Fiscal year. The reason for the delay included the completion of the prior Audit, adequate staffing, and knowledge of FQHC finance. The CEO was able to recruit a contracted CFO with substantial experience in accounting and specifically FQHC finance and regulations. We acknowledge this finding of lateness will occur for the 2020 audit, but not for the 2021 fiscal year audit. Management at FCCHC has now created a month end close checklist, templates, and other tools that now allow for the books to be up to date and sustainment of accounting operations in a timely manner. Management has hired a third-party CFO who has recorded year-end adjustments and made audit corrections presented.
2018-001
FAC accepted this audit on August 24, 2021 — management decision was due February 24, 2022.
GSA_MIGRATION
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GSA_MIGRATION
2019-001
FAC accepted this audit on July 18, 2018 — management decision was due January 18, 2019.
GSA_MIGRATION
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GSA_MIGRATION
2016-001
GSA_MIGRATION
Show full finding ▾Hide full finding ▴FAC accepted this audit on April 3, 2017 — management decision was due October 3, 2017.
GSA_MIGRATION
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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