EIN: 571140982
UEI: PJJDMWKLKJ39
Audited by: DZA PLLC
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 December 19, 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 June 19, 2026 (72 days ago).
What is a management decision? →FAC accepted this audit on March 20, 2025 — management decision was due September 20, 2025.
Section III – Federal Award Findings and Questioned Costs 2024-001 Reporting of Draws to UDS Program Information Federal Organization U.S Department of Health and Human Services Assistance Listing Numbers 93.224 and 93.527 Health Center Program Cluster Award Numbers H80CS08774‐17‐00, H80CS08774‐18‐00, H80CS08774‐18‐01, H80CS08774‐18‐02, and H8FCS41664‐01‐02 Criteria [X] Compliance Finding [X] Significant Deficiency [ ] Material Weakness Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, Subpart F, Compliance Supplement, Part 4, Compliance Requirement L, Reporting states as a key line item on the UDS, “Total BPHC Health Center Program grant(s) drawn down for the period from January 1 to December 31, of the calendar measurement year (Table 9E: Other Revenues, Line 1g, Column a).” and “Total accrued BPHC COVID-19 Supplemental grant(s) draw-down from January 1 to December 31, of the calendar measurement year (Table 9E: Other Revenues, Line 1q, Column a).” Condition During our testing of the 2023 UDS report submitted by the Organization for the Health Center Program, we identified Lines 1g and 1q of Table 9E did not tie out the PMS draw reports for the period. Context The 2023 UDS Manual requires that the draws reported in this table agree to the cash received per the Payment Management System (PMS) federal cash transaction report. Cause The Organization reported draws on an accrual basis, based on the amounts received per the PMS transactions report. Effect The amount reported in Table 9E of the 2023 UDS did not agree to the federal cash transaction report from the PMS system for the period covered by the UDS. Questioned Costs None identified Recommendation We recommend the Organization prepare the UDS report based on the guidelines established in the UDS Manual. Views of responsible officials and planned corrective action Management agrees with the finding. Corrective action has been taken appropriately.
Show full finding ▾Hide full finding ▴Section III – Federal Award Findings and Questioned Costs 2024-001 Reporting of Draws to UDS Program Information Federal Organization U.S Department of Health and Human Services Assistance Listing Numbers 93.224 and 93.527 Health Center Program Cluster Award Numbers H80CS08774‐17‐00, H80CS08774‐18‐00, H80CS08774‐18‐01, H80CS08774‐18‐02, and H8FCS41664‐01‐02 Criteria [X] Compliance Finding [X] Significant Deficiency [ ] Material Weakness Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, Subpart F, Compliance Supplement, Part 4, Compliance Requirement L, Reporting states as a key line item on the UDS, “Total BPHC Health Center Program grant(s) drawn down for the period from January 1 to December 31, of the calendar measurement year (Table 9E: Other Revenues, Line 1g, Column a).” and “Total accrued BPHC COVID-19 Supplemental grant(s) draw-down from January 1 to December 31, of the calendar measurement year (Table 9E: Other Revenues, Line 1q, Column a).” Condition During our testing of the 2023 UDS report submitted by the Organization for the Health Center Program, we identified Lines 1g and 1q of Table 9E did not tie out the PMS draw reports for the period. Context The 2023 UDS Manual requires that the draws reported in this table agree to the cash received per the Payment Management System (PMS) federal cash transaction report. Cause The Organization reported draws on an accrual basis, based on the amounts received per the PMS transactions report. Effect The amount reported in Table 9E of the 2023 UDS did not agree to the federal cash transaction report from the PMS system for the period covered by the UDS. Questioned Costs None identified Recommendation We recommend the Organization prepare the UDS report based on the guidelines established in the UDS Manual. Views of responsible officials and planned corrective action Management agrees with the finding. Corrective action has been taken appropriately.
The current year Schedule of Findings and Questioned Costs reported no matters in Section II – Financial Statement Findings and one matter in Section III – Federal Award Findings and Questioned Costs. Current year audit findings: 2024-001 Reporting of Draws to UDS Finding Description: Significant Deficiency – Internal Control over Compliance; It was identified that the UDS report submitted for reporting year 2023 was prepared using the accrual basis of accounting instead of the required cash basis. Planned corrective actions: Staff Training and Education: provide training to finance and compliance staff on UDS reporting requirements; require annual refresher training on financial reporting compliance. Review and Reconciliation Procedures: implement an internal review process before UDS report submission to ensure compliance with reporting standards; assign an independent reviewer within the finance team to verify that financial data is recorded on the correct basis before final submission. Internal Control Enhancements: implement periodic internal audits to assess compliance with reporting requirements and accounting standards. Corrective action taken: Upon discovery of this issue, CHCW promptly reviewed the reporting methodology and identified the discrepancy. The finance team corrected this issue for the 2024 UDS report, ensuring that all financial data was reported using the correct cash basis of accounting. Internal controls have been strengthened to prevent future occurrences of similar issues. Completion date: The correction for the 2024 UDS report has been completed. Staff training was conducted January 16, 2025. Review procedures and internal control enhancements have been fully implemented. Contact person responsible for corrective action: Tamiko Wilkens, Controller – Responsible for training and oversight. Desiree Ashbrooks, Chief Financial Officer – Responsible for reviewing and ensuring compliance.
FAC accepted this audit on January 24, 2024 — management decision was due July 24, 2024.
FAC accepted this audit on February 15, 2023 — management decision was due August 15, 2023.
FAC accepted this audit on June 2, 2022 — management decision was due December 2, 2022.
FAC accepted this audit on February 17, 2021 — management decision was due August 17, 2021.
FAC accepted this audit on November 18, 2019 — management decision was due May 18, 2020.
FAC accepted this audit on October 28, 2018 — management decision was due April 28, 2019.
FAC accepted this audit on November 14, 2017 — management decision was due May 14, 2018.
FAC accepted this audit on October 27, 2016 — management decision was due April 27, 2017.
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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