EIN: 640580940
UEI: ZX5QEVYWWJ81
Audited by: JD CPA, PLLC.
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 February 22, 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 August 22, 2026 (10 days ago).
What is a management decision? →FAC accepted this audit on March 7, 2025 — management decision was due September 7, 2025.
FAC accepted this audit on February 5, 2024 — management decision was due August 5, 2024.
FAC accepted this audit on February 12, 2023 — management decision was due August 12, 2023.
FAC accepted this audit on March 7, 2022 — management decision was due September 7, 2022.
Patients were inappropriately categorized as self-pay while receiving a discount under the Organization?s sliding fee policy. Context: The Organization is required to charge patients whose household income is below 100 percent of the Federal Poverty Guideline (FPG) a lower amount than the fee charged to the first sliding fee discount pay class above 100 percent of the FPG. The Organization?s sliding fee program provides discounts on lab and specialty dental services; however, these services are provided to patients without consideration of patient income or poverty levels as required by the Health Center Program Compliance Manual. A sample of 40 patients who received sliding fee discounts. We also sampled 5 patients who were deemed self-pay and were not eligible to receive a discount were tested out of the total population. The sampling methodology used is not, and is not intended to be, statistically valid. Eighteen patients were not charged the proper fee according to the Organization?s sliding fee scale. Effect: We noted that patients classified as self-pay received a sliding fee discount. Cause: Certain discounts were given to patients incorrectly categorized as self-pay that were not in accordance with the Organization?s policy. Identification as a repeat finding, if applicable: N/A Recommendation: We recommend management continue to ensure all personnel understand the sliding fee scale policy and adhere to the requirements and guidelines set forth in the policy. Procedures should be implemented to ensure that patients are categorized in the system correctly. Views of Responsible Officials and Planned Corrective Actions: GACFHC will identify deficiencies and training opportunities by conducting internal audits at least quarterly using our site managers. Site managers will be trained to audit and review sliding fee applications and ensure patients are categorized accurately as a part of internal compliance program. We will conduct monthly meetings with the front desk and site managers in open forum to discuss and assess in deficiencies found during the quarterly audits. If any deficiencies are found, we will attempt to correct those findings before the next meeting.
Show full finding ▾Hide full finding ▴Program CFDA Number: 93.224 and 93.527 Program Title: Health Center Program Cluster Federal Award Year: Program Year 2021 Criteria or Specific Requirement: Special Tests and Provisions: Sliding Fee Discounts (42 USC 254(k)(3)(g); 42 CFR Sections 51c.303(g); and 42 CFR Sections 56.303(f)) Condition: Patients were inappropriately categorized as self-pay while receiving a discount under the Organization?s sliding fee policy. Context: The Organization is required to charge patients whose household income is below 100 percent of the Federal Poverty Guideline (FPG) a lower amount than the fee charged to the first sliding fee discount pay class above 100 percent of the FPG. The Organization?s sliding fee program provides discounts on lab and specialty dental services; however, these services are provided to patients without consideration of patient income or poverty levels as required by the Health Center Program Compliance Manual. A sample of 40 patients who received sliding fee discounts. We also sampled 5 patients who were deemed self-pay and were not eligible to receive a discount were tested out of the total population. The sampling methodology used is not, and is not intended to be, statistically valid. Eighteen patients were not charged the proper fee according to the Organization?s sliding fee scale. Effect: We noted that patients classified as self-pay received a sliding fee discount. Cause: Certain discounts were given to patients incorrectly categorized as self-pay that were not in accordance with the Organization?s policy. Identification as a repeat finding, if applicable: N/A Recommendation: We recommend management continue to ensure all personnel understand the sliding fee scale policy and adhere to the requirements and guidelines set forth in the policy. Procedures should be implemented to ensure that patients are categorized in the system correctly. Views of Responsible Officials and Planned Corrective Actions: GACFHC will identify deficiencies and training opportunities by conducting internal audits at least quarterly using our site managers. Site managers will be trained to audit and review sliding fee applications and ensure patients are categorized accurately as a part of internal compliance program. We will conduct monthly meetings with the front desk and site managers in open forum to discuss and assess in deficiencies found during the quarterly audits. If any deficiencies are found, we will attempt to correct those findings before the next meeting.
As required by Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost principles, and Audit Requirements for Federal Awards (UG), the G.A. CARMICHAEL FAMILY HEALTH CENTER, INC. has prepared and hereby submits the following corrective action plan for the findings included in the Schedule of Findings and Questioned Cost for the year ended June 30, 2021: Finding 2021-001 Corrective Action Plan Details A. Contact person responsible for corrective action: Name: William Edwards Title: Chief Financial Officer B. Description of corrective action planned: The organization will strengthen controls and properly monitor its sliding fee discounts. C. Anticipated completion date of corrective action: June 30, 2022
2020-001
FAC accepted this audit on March 1, 2021 — management decision was due September 1, 2021.
Patients were inappropriately given discounts under the Organization?s sliding fee policy. Context: The Organization is required to charge patients whose household income is below 100 percent of the Federal Poverty Guideline (FPG) a lower amount than the fee charged to the first sliding fee discount pay class above 100 percent of the FPG. The Organization?s sliding fee program provides discounts on lab and specialty dental services; however, these services are provided to patients without consideration of patient income or poverty levels as required by the Health Center Program Compliance Manual. A sample of 40 patients who received sliding fee discounts and 5 patients who were self-pay and did not receive a discount were tested out of the total population. The sampling methodology used is not, and is not intended to be, statistically valid. Eighteen patients were not charged the proper fee according to the Organization?s sliding fee scale. Effect: Improper sliding fee discounts were given to patients. Cause: Certain discounts were given that were not in accordance with the Organization?s policy. Identification as a repeat finding, if applicable: See 2017-004, 2018-003 and 2019-003. Recommendation: We recommend management continue to ensure all personnel understand the sliding fee scale policy and adhere to the requirements and guidelines set forth in the policy. Procedures should be implemented to ensure that eligible patients receive discounts in accordance with the sliding fee scale. Views of Responsible Officials and Planned Corrective Actions: GACFHC will identify deficiencies and training opportunities by conducting internal audits at least quarterly using our site managers. Site managers will be trained to audit and review sliding fee applications as a part of internal compliance program. We will conduct monthly meetings with the front desk and site managers in open forum to discuss and assess in deficiencies found during the quarterly audits. If any deficiencies are found, we will attempt to correct those findings before the next meeting.
Show full finding ▾Hide full finding ▴Program Title: Health Center Program Cluster Federal Award Year: Program Year 2020 Criteria or Specific Requirement: Special Tests and Provisions: Sliding Fee Discounts (42 USC 254(k)(3)(g); 42 CFR Sections 51c.303(g); and 42 CFR Sections 56.303(f)) Condition: Patients were inappropriately given discounts under the Organization?s sliding fee policy. Context: The Organization is required to charge patients whose household income is below 100 percent of the Federal Poverty Guideline (FPG) a lower amount than the fee charged to the first sliding fee discount pay class above 100 percent of the FPG. The Organization?s sliding fee program provides discounts on lab and specialty dental services; however, these services are provided to patients without consideration of patient income or poverty levels as required by the Health Center Program Compliance Manual. A sample of 40 patients who received sliding fee discounts and 5 patients who were self-pay and did not receive a discount were tested out of the total population. The sampling methodology used is not, and is not intended to be, statistically valid. Eighteen patients were not charged the proper fee according to the Organization?s sliding fee scale. Effect: Improper sliding fee discounts were given to patients. Cause: Certain discounts were given that were not in accordance with the Organization?s policy. Identification as a repeat finding, if applicable: See 2017-004, 2018-003 and 2019-003. Recommendation: We recommend management continue to ensure all personnel understand the sliding fee scale policy and adhere to the requirements and guidelines set forth in the policy. Procedures should be implemented to ensure that eligible patients receive discounts in accordance with the sliding fee scale. Views of Responsible Officials and Planned Corrective Actions: GACFHC will identify deficiencies and training opportunities by conducting internal audits at least quarterly using our site managers. Site managers will be trained to audit and review sliding fee applications as a part of internal compliance program. We will conduct monthly meetings with the front desk and site managers in open forum to discuss and assess in deficiencies found during the quarterly audits. If any deficiencies are found, we will attempt to correct those findings before the next meeting.
Health Center Program Cluster ? CFDA Nos. 93.224 and 93.527 U.S. Department of Health and Human Services Program Year 2020 Views of Responsible Officials and Planned Corrective Actions ? The Organization is seeing a repeat audit finding in regards to its sliding fee program. GACFHC will identify deficiencies and training opportunities by conducting internal audits at least quarterly using our site managers. Site managers will be trained to audit and review sliding fee applications as apart of internal compliance program. We will conduct monthly meetings with the front desk and site managers in open forum to discuss and assess in deficiencies found during the quarterly audits. If any defiencies are found we will attempt to correct those findings before the next meeting. The methodology for determining family size and income has been updated. The front desk will use the gross income to determine income eligibility as it relates to the sliding fee discount. We are also simplifying our Slide Fee scale by removing additional fees for lab and additional dental services, which was a large portion of the improper adjustment findings.
2019-003
FAC accepted this audit on April 22, 2020 — management decision was due October 22, 2020.
Health Center Program Cluster ? CFDA Nos. 93.224 and 93.527 U.S. Department of Health and Human Services Award No. 5 H80CS00484-18-00 Program Year 2019 Criteria or Specific Requirement ? Special Tests and Provisions: Sliding Fee Discounts (42 USC 254(k)(3)(g); 42 CFR Sections 51c.303(g); and 42 CFR Sections 56.303(f)) Condition ?Patients were inappropriately given discounts under the Organization?s sliding fee policy and certain provisions of the Organization?s policy are not in compliance with the Health Center Program Compliance Manual. Additionally, no documentation was maintained for self-pay individuals who did not receive a sliding fee discount. Questioned cost ? None Context ? The Organization is required to charge patients whose household income is below 100 percent of the Federal Poverty Guideline (FPG) a lower amount than the fee charged to the first sliding fee discount pay class above 100 percent of the FPG. The Organization?s sliding fee program provides discounts on lab and specialty dental services; however, these services are provided to patients without consideration of patient income or poverty levels as required by the Health Center Program Compliance Manual. A sample of 40 patients who received sliding fee discounts and 5 patients who were self-pay and did not receive a discount were tested out of the total population of approximately 9,650 sliding fee discounts. The sampling methodology used is not, and is not intended to be, statistically valid. Ten patients were not charged the proper fee according to the Organization?s sliding fee scale; 2 patients received discounts, but the Organization did not have household or income documentation; and 4 self-pay patients did not receive a discount, but there was no documentation of the patient not qualifying for a sliding fee discount or if the patient declined to provide the required information. Effect ? Improper sliding fee discounts were given to patients and patients may have qualified for the program, but did not receive a discount.Cause ? Certain provisions of the Organization?s sliding fee policy are not in compliance with the Health Center Program Compliance Manual and certain discounts were given that were not in accordance with the Organization?s policy. Identification as a repeat finding, if applicable ? See 2017-004 and 2018-003. Recommendation ? Management should modify the sliding fee policy to ensure compliance with the Health Center Program Compliance Manual. In addition, we recommend management continue to ensure all personnel understand the sliding fee scale policy and adhere to the requirements and guidelines set forth in the policy. Procedures should be implemented to ensure that eligible patients receive discounts in accordance with the sliding fee scale. Patient files should include documentation of eligibility to receive sliding fee scale adjustments.
Show full finding ▾Hide full finding ▴Health Center Program Cluster ? CFDA Nos. 93.224 and 93.527 U.S. Department of Health and Human Services Award No. 5 H80CS00484-18-00 Program Year 2019 Criteria or Specific Requirement ? Special Tests and Provisions: Sliding Fee Discounts (42 USC 254(k)(3)(g); 42 CFR Sections 51c.303(g); and 42 CFR Sections 56.303(f)) Condition ?Patients were inappropriately given discounts under the Organization?s sliding fee policy and certain provisions of the Organization?s policy are not in compliance with the Health Center Program Compliance Manual. Additionally, no documentation was maintained for self-pay individuals who did not receive a sliding fee discount. Questioned cost ? None Context ? The Organization is required to charge patients whose household income is below 100 percent of the Federal Poverty Guideline (FPG) a lower amount than the fee charged to the first sliding fee discount pay class above 100 percent of the FPG. The Organization?s sliding fee program provides discounts on lab and specialty dental services; however, these services are provided to patients without consideration of patient income or poverty levels as required by the Health Center Program Compliance Manual. A sample of 40 patients who received sliding fee discounts and 5 patients who were self-pay and did not receive a discount were tested out of the total population of approximately 9,650 sliding fee discounts. The sampling methodology used is not, and is not intended to be, statistically valid. Ten patients were not charged the proper fee according to the Organization?s sliding fee scale; 2 patients received discounts, but the Organization did not have household or income documentation; and 4 self-pay patients did not receive a discount, but there was no documentation of the patient not qualifying for a sliding fee discount or if the patient declined to provide the required information. Effect ? Improper sliding fee discounts were given to patients and patients may have qualified for the program, but did not receive a discount.Cause ? Certain provisions of the Organization?s sliding fee policy are not in compliance with the Health Center Program Compliance Manual and certain discounts were given that were not in accordance with the Organization?s policy. Identification as a repeat finding, if applicable ? See 2017-004 and 2018-003. Recommendation ? Management should modify the sliding fee policy to ensure compliance with the Health Center Program Compliance Manual. In addition, we recommend management continue to ensure all personnel understand the sliding fee scale policy and adhere to the requirements and guidelines set forth in the policy. Procedures should be implemented to ensure that eligible patients receive discounts in accordance with the sliding fee scale. Patient files should include documentation of eligibility to receive sliding fee scale adjustments.
Health Center Program Cluster ? CFDA Nos. 93.224 and 93.527 U.S. Department of Health and Human Services Award No. 5 H80CS00484-18-00 Program Year 2019 Views of Responsible Officials and Planned Corrective Actions ? The Organization is seeing a repeat audit finding in regards to its sliding fee program. GACFHC will identify deficiencies and training opportunities by conducting internal audits at least quarterly using our site managers. Site managers will be trained to audit and review sliding fee applications as apart of internal compliance program. We will conduct monthly meetings with the front desk and site managers in open forum to discuss and assess in deficiencies found during the quarterly audits. If any deviancies are found we will attempt to correct those findings before the next meeting. The methodology for determining family size and income has been updated. The front desk will use the gross income to determine income eligibility as it relates to the sliding fee discount. We are also simplifying our Slide Fee scale by removing additional fees for lab and additional dental services, which was a large portion of the improper adjustment findings.
2018-003
FAC accepted this audit on March 19, 2019 — management decision was due September 19, 2019.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴GSA_MIGRATION
GSA_MIGRATION
FAC accepted this audit on May 10, 2018 — management decision was due November 10, 2018.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴GSA_MIGRATION
GSA_MIGRATION
2016-001
GSA_MIGRATION
Show full finding ▾Hide full finding ▴GSA_MIGRATION
GSA_MIGRATION
2016-001
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.
Browse other Single Audit organizations in Mississippi →
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.
