EIN: 561262478
UEI: TXKNHKNJUT63
Audited by: PT CPAs, PLLC
Oversight agency: 93 [Department of Health and Human Services]
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Data as of August 31, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on October 3, 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 April 3, 2026 (152 days ago).
What is a management decision? →FAC accepted this audit on December 5, 2024 — management decision was due June 5, 2025.
FAC accepted this audit on December 20, 2023 — management decision was due June 20, 2024.
FAC accepted this audit on December 28, 2022 — management decision was due June 28, 2023.
There were several patient encounters identified where the patient received services of the Organization, howerver the patient was not billed for the services. In addition we found several patient bills that were sent to insurance companies, the insurance company would then send the bill to the patient, and ultimately the Organization never received payment for the services rendered.
Show full finding ▾Hide full finding ▴There were several patient encounters identified where the patient received services of the Organization, howerver the patient was not billed for the services. In addition we found several patient bills that were sent to insurance companies, the insurance company would then send the bill to the patient, and ultimately the Organization never received payment for the services rendered.
CFO instituted a month end close process for revenue cycle to ensure that all patient encounters are completed and billed timely to the appropriate payor. Biller Coder was hired in Sept 2022. Since her hire all outstanding encounters were billed. Developing and instituting daily protocols for all aspects of the revenue cycle process. All staff involved in the process will be trained accordingly in regards to their responsibility in the process.
There were several patient encounters identified where the patient received services of the Organization, howerver the patient was not billed for the services. In addition we found several patient bills that were sent to insurance companies, the insurance company would then send the bill to the patient, and ultimately the Organization never received payment for the services rendered.
Show full finding ▾Hide full finding ▴There were several patient encounters identified where the patient received services of the Organization, howerver the patient was not billed for the services. In addition we found several patient bills that were sent to insurance companies, the insurance company would then send the bill to the patient, and ultimately the Organization never received payment for the services rendered.
CFO instituted a month end close process for revenue cycle to ensure that all patient encounters are completed and billed timely to the appropriate payor. Biller Coder was hired in Sept 2022. Since her hire all outstanding encounters were billed. Developing and instituting daily protocols for all aspects of the revenue cycle process. All staff involved in the process will be trained accordingly in regards to their responsibility in the process.
FAC accepted this audit on December 30, 2021 — management decision was due June 30, 2022.
FAC accepted this audit on November 1, 2020 — management decision was due May 1, 2021.
There were material adjustments made to the Center?s financial statements. Questioned Costs: None Cause: The adjustments were a result primarily from turnover of accounting management, accounting management?s knowledge of federal grants and clinic operations, and COVID-19 not allowing contracted CFO to perform complete year end close of financial records. Effect: The Center?s revenue was not properly recognized and donor restricted net assets were not reconciled. Recommendation: Grant budgets be reviewed by staff applying for grant with accounting department and allocation of expenditures approved prior to allocation of expenditures to the grant program, more controls over tracking grant expenditures, and staff training on grant reporting. View of Responsible Officials and Planned Corrective Actions: Management of the Organization agrees with finding and has hired a new external accounting supervisor which will work with grants committee(s) to review budgets, receive approval for expenditures prior to allocation to grant, increase staff training, and increase financial oversight.
Show full finding ▾Hide full finding ▴Federal Program Identification: U.S. Department of Health and Human Services Health Center Cluster, CFDA 93.224 and 93.527 Material Weakness Finding 2020-001 Internal Controls ? Control Environment Criteria: The Board of Directors and management are required to maintain adequate internal controls and maintain adequate oversight of the Center?s financial reporting. Condition: There were material adjustments made to the Center?s financial statements. Questioned Costs: None Cause: The adjustments were a result primarily from turnover of accounting management, accounting management?s knowledge of federal grants and clinic operations, and COVID-19 not allowing contracted CFO to perform complete year end close of financial records. Effect: The Center?s revenue was not properly recognized and donor restricted net assets were not reconciled. Recommendation: Grant budgets be reviewed by staff applying for grant with accounting department and allocation of expenditures approved prior to allocation of expenditures to the grant program, more controls over tracking grant expenditures, and staff training on grant reporting. View of Responsible Officials and Planned Corrective Actions: Management of the Organization agrees with finding and has hired a new external accounting supervisor which will work with grants committee(s) to review budgets, receive approval for expenditures prior to allocation to grant, increase staff training, and increase financial oversight.
Federal Program Identification: U.S. Department of Health and Human Services Health Center Cluster, CFDA 93.224 and 93.527 Material Weakness Finding 2020-001 Internal Controls ? Control Environment The Center has experienced a year of transition. In an attempt to ensure continuity and improve financial operations, the Center contracted with CLA (CliftonLarsonAllen) in June 2019 to provide accounting and CFO services. Unfortunately, the primary person contracted through CLA to serve as the CFO and responsible to facilitate and assure daily operations was unskilled in non-profit finance, nor did she take the initiative to acquire the skills necessary to comply with nonprofit financial services for a Federally Qualified Health Center. In regards to your firm?s findings that there was a ?Material Adjustment made to the Center?s financial statements?, The C.W. Williams Community Health Center, Inc. is committed to rigorous improvement in all aspect of our organization. In regards to specific improvements to internal controls for financial report, the company has committed to ensure the following improvements: 1. Hire a qualified full time Chief Financial Officer (CFO) with experience in health care organizations and grant programs. Status: CFO was hired on Monday, September 28, 2020. 2. CFO will provide up to date Monthly AR & Grant Expenditure reports to the CEO for review in advance of the Finance Committee Meeting. Status: AR reporting have improved. Grant Management software to correct and improve monthly reporting. 3. CFO and key operations/grant personnel to review all aspects of revenue and cost for all grants and other income streams. Status: In Progress 4. Hire New Accounting staff to improve day-to-day operations. Status: In Progress 5. Have an interim review by our Audit firm in November of each year to determine if grants and other accounting areas appear to be operating correctly, and if not, employ recommendations for improvements. Status: The CEO and the Finance Committee agreed to implement this and make a formal request to the firm.
2019-001
FAC accepted this audit on November 19, 2019 — management decision was due May 19, 2020.
There were numerous adjustments made to the Center?s financial statements.
Show full finding ▾Hide full finding ▴There were numerous adjustments made to the Center?s financial statements.
1. Material Weakness Finding 2019-01 ? Internal Controls and Control Environment a. While Management agrees with this finding, it was primarily due to the hire of a CFO who was ill prepared for the responsibilities. The CFO made numerous missteps and did not sufficiently adhere to the demands of the role; he also hired a Financial Accountant who did not sufficiently adhere to the demands of the role, did not generate timely reporting & support documentation on behalf of the Center. When leadership recognized this, corrections were made. A new CFO was immediately sought after. This is a difficult task within the FQHC arena. Securing a professional CFO position with nonprofit and FQHC experience. Without these specific skill sets, it takes time to learn the particular facets related to the FQHC model. b. The Organization subsequently engaged a full-time Accounting CPA Firm to work with internal staff on improving the generation of timely and accurate monthly financial statements and develop systems that will improve day-to-day management. Immediately, the firm designated a CPA to prepare for the audit by making necessary improvements. Improvements included: making adjustments; additional cash controls implemented into the daily deposit process, monthly reconciliations of pharmacy inventory to the general ledger, recurring monthly entries set up to recognize grant revenue that had been awarded, and more interaction between accounting and the billing department to ensure agreement between the various billing systems and the accounting records. In addition, the bank accounts have been electronically linked to the accounting system to improve the accuracy and speed of reconciling all cash accounts. c. Following the consulting engagement, a CPA from the same accounting firm began serving in an outsourced CFO role. This contractor is providing supervision to the Financial Accountant; working hand in hand with the accounting staff on a weekly basis, reviewing the financial transactions regularly, and assisting with the monthly financial statement for CEO and Board review. She has already reconciled the audit report to the financial records to ensure that all corrections made during the 2019 audit are incorporated into the Organization?s accounting system. Improvements to the chart of accounts and will continue working with the team to maintain accurate and properly stated financial reports.
There were seven (7) errors noted in the 60 sliding fee patient encounters tested. Of these, two (2) patients had sliding fee deductions greater than allowed amount. There were four (4) patients eligible for sliding fee and no sliding fee deduction was applied to the accounts. There was one (1) patient the sliding fee amount applied to the account was incorrectly calculated and less than the allowed sliding fee deduction and patient responsibility was overstated. Of the four (4) patients eligible for sliding fee and no sliding fee deduction was applied, only one (1) patient overpaid their patient responsibility on their account and the other three (3) accounts the patient has not paid and the patient balance was overstated.
Show full finding ▾Hide full finding ▴There were seven (7) errors noted in the 60 sliding fee patient encounters tested. Of these, two (2) patients had sliding fee deductions greater than allowed amount. There were four (4) patients eligible for sliding fee and no sliding fee deduction was applied to the accounts. There was one (1) patient the sliding fee amount applied to the account was incorrectly calculated and less than the allowed sliding fee deduction and patient responsibility was overstated. Of the four (4) patients eligible for sliding fee and no sliding fee deduction was applied, only one (1) patient overpaid their patient responsibility on their account and the other three (3) accounts the patient has not paid and the patient balance was overstated.
Significant Weakness ? Special Test & Provisions. Auditor Recommendations implemented immediately. a. Both the Dental Director and Practice Managers are new to their leadership roles. The full time Dental Director began in October 2018. There were cases pulled by the Auditor prior to her reign and those patients were seen by a Volunteer Dentist who, between he and his staff (some were contracted) unfortunately, did not charge patients or charge correctly. b. All patients that had been identified as being overcharged received an immediate reimbursement. The Billing Manager has corrected all patient payment errors and returned payments to patients who made payments more than their slide fee charge allowed. All payments were made during the Audit period. The Billing Manager will conduct monthly audits to assure this issue has been resolved. c. The Dental Department has been operating on a full time basis since October 2018. The Dental Director has made marked improvements in the clinical setting for which a majority of patients are quite pleased. Nonetheless, managing the administration of slide fee scale for all patients, with varied incomes for type of service for all dental staff was initially difficult to comprehend. However, training and oversight have continued and improved. d. The system utilized for Electronic Dental Recordings, etc. is Open Dental. Patients make down payments for services. Particularly for bridges, crowns, root canals, etc. The system records the payment as credit until such time that the aforementioned service have been completed and then the system will total out and provide accurate statements. e. Staff Training has and will continue with staff on policies & procedures adopted and processes established to accurately close financial records and prepare accurate financial reports. f. The CEO, CFO, CMO, Dental Director and Practice Manager has corrected all the slide fee scale errors. In addition, corrections were made on the EHR, also the third party billing system, for Slide Scale patients C & D.
FAC accepted this audit on September 10, 2018 — management decision was due March 10, 2019.
FAC accepted this audit on December 28, 2017 — management decision was due June 28, 2018.
GSA_MIGRATION
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GSA_MIGRATION
GSA_MIGRATION
Show full finding ▾Hide full finding ▴FAC accepted this audit on December 27, 2016 — management decision was due June 27, 2017.
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