EIN: 850300494
UEI: GSA_MIGRATION
Data as of August 24, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on May 19, 2020. 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 November 19, 2020 (2104 days ago).
What is a management decision? →Funding Agency: U.S. Department of Health and Human Services Title: Community Health Centers CFDA #: 93.224 Award Period: FY 2019 Estimated Questioned Costs: None Statement of Condition Sliding fee discounts were not applied in accordance with Board policies for 4 of the 25 patient records reviewed. It should be noted all 4 exceptions related to dental visits. Criteria Per the Uniform Guidance compliance supplement, ?Health centers must prepare and apply a sliding fee discount schedule (SFDS) so that the amounts owed for health center services by eligible patients are adjusted (discounted) based on the patient?s ability to pay.? Additionally, auditors are required to review a sample of financial records for patients treated during the audit period to determine whether patient charges were appropriately adjusted based on income and family size by applying the health center?s sliding fee discount schedule. Cause It does not appear PVMC?s updated sliding fee discount schedule was made available to dental facility administrative staff. Effect PVMC applied incorrect sliding fee discounts for dental services provided to individuals and families. Recommendation PVMC should ensure all administrative staff are continually updated with current discount schedules to ensure compliance with federal regulations. View of Responsible Officials Due to turnover of both CEO and CFO positions, the Board did not approve the new Sliding Fee Discount schedule based on 2019 Federal poverty guidelines until mid-2019. Prior to that date, the past Dental manager was manually sliding dental accounts in the e-clinical works health records system using an outdated schedule. Corrective Action Plan Timeline When this finding was brought to our attention, the most current sliding fee schedule was provided to staff and posted at our medical and dental front desk areas and pharmacy window. Also, post-merger, PVMC now utilizes the NextGen electronic health record where the patient?s account is automatically slid and it is the sole responsibility of the PMS Reimbursement Department to oversee any additional write-off adjustments. Designation of Employee Position Responsible For Meeting Deadline PMS Reimbursement Department
Show full finding ▾Hide full finding ▴Funding Agency: U.S. Department of Health and Human Services Title: Community Health Centers CFDA #: 93.224 Award Period: FY 2019 Estimated Questioned Costs: None Statement of Condition Sliding fee discounts were not applied in accordance with Board policies for 4 of the 25 patient records reviewed. It should be noted all 4 exceptions related to dental visits. Criteria Per the Uniform Guidance compliance supplement, ?Health centers must prepare and apply a sliding fee discount schedule (SFDS) so that the amounts owed for health center services by eligible patients are adjusted (discounted) based on the patient?s ability to pay.? Additionally, auditors are required to review a sample of financial records for patients treated during the audit period to determine whether patient charges were appropriately adjusted based on income and family size by applying the health center?s sliding fee discount schedule. Cause It does not appear PVMC?s updated sliding fee discount schedule was made available to dental facility administrative staff. Effect PVMC applied incorrect sliding fee discounts for dental services provided to individuals and families. Recommendation PVMC should ensure all administrative staff are continually updated with current discount schedules to ensure compliance with federal regulations. View of Responsible Officials Due to turnover of both CEO and CFO positions, the Board did not approve the new Sliding Fee Discount schedule based on 2019 Federal poverty guidelines until mid-2019. Prior to that date, the past Dental manager was manually sliding dental accounts in the e-clinical works health records system using an outdated schedule. Corrective Action Plan Timeline When this finding was brought to our attention, the most current sliding fee schedule was provided to staff and posted at our medical and dental front desk areas and pharmacy window. Also, post-merger, PVMC now utilizes the NextGen electronic health record where the patient?s account is automatically slid and it is the sole responsibility of the PMS Reimbursement Department to oversee any additional write-off adjustments. Designation of Employee Position Responsible For Meeting Deadline PMS Reimbursement Department
View of Responsible Officials Due to turnover of both CEO and CFO positions, the Board did not approve the new Sliding Fee Discount schedule based on 2019 Federal poverty guidelines until mid-2019. Prior to that date, the past Dental manager was manually sliding dental accounts in the e-clinical works health records system using an outdated schedule. Corrective Action Plan Timeline When this finding was brought to our attention, the most current sliding fee schedule was provided to staff and posted at our medical and dental front desk areas and pharmacy window. Also, post-merger, PVMC now utilizes the NextGen electronic health record where the patient?s account is automatically slid and it is the sole responsibility of the PMS Reimbursement Department to oversee any additional write-off adjustments. Designation of Employee Position Responsible For Meeting Deadline PMS Reimbursement Department
2019-001
FAC accepted this audit on March 24, 2020 — management decision was due September 24, 2020.
Statement of Condition Sliding fee discounts were not applied in accordance with Board policies for 9 of the 25 patient records reviewed. It should be noted all 9 exceptions related to dental visits. Criteria Per the Uniform Guidance compliance supplement, ?Health centers must prepare and apply a sliding fee discount schedule (SFDS) so that the amounts owed for health center services by eligible patients are adjusted (discounted) based on the patient?s ability to pay.? Additionally, auditors are required to review a sample of financial records for patients treated during the audit period to determine whether patient charges were appropriately adjusted based on income and family size by applying the health center?s sliding fee discount schedule. Cause It does not appear PVMC?s updated sliding fee discount schedule was made available to dental facility administrative staff. Effect PVMC applied incorrect sliding fee discounts for dental services provided to individuals and families. Recommendation PVMC should ensure all administrative staff are continually updated with current discount schedules to ensure compliance with federal regulations. View of Responsible Officials Due to turnover of both CEO and CFO positions, the Board did not approve the new Sliding Fee Discount schedule based on 2019 Federal poverty guidelines until mid-2019. Prior to that date, the past Dental manager was manually sliding dental accounts in the e-clinical works health records system using an outdated schedule.Corrective Action Plan Timeline When this finding was brought to our attention, the most current sliding fee schedule was provided to staff and posted at our medical and dental front desk areas and pharmacy window. Also, post-merger, PVMC now utilizes the NextGen electronic health record where the patient?s account is automatically slid and it is the sole responsibility of the PMS Reimbursement Department to oversee any additional write-off adjustments. Designation of Employee Position Responsible For Meeting Deadline PMS Reimbursement Department
Show full finding ▾Hide full finding ▴Statement of Condition Sliding fee discounts were not applied in accordance with Board policies for 9 of the 25 patient records reviewed. It should be noted all 9 exceptions related to dental visits. Criteria Per the Uniform Guidance compliance supplement, ?Health centers must prepare and apply a sliding fee discount schedule (SFDS) so that the amounts owed for health center services by eligible patients are adjusted (discounted) based on the patient?s ability to pay.? Additionally, auditors are required to review a sample of financial records for patients treated during the audit period to determine whether patient charges were appropriately adjusted based on income and family size by applying the health center?s sliding fee discount schedule. Cause It does not appear PVMC?s updated sliding fee discount schedule was made available to dental facility administrative staff. Effect PVMC applied incorrect sliding fee discounts for dental services provided to individuals and families. Recommendation PVMC should ensure all administrative staff are continually updated with current discount schedules to ensure compliance with federal regulations. View of Responsible Officials Due to turnover of both CEO and CFO positions, the Board did not approve the new Sliding Fee Discount schedule based on 2019 Federal poverty guidelines until mid-2019. Prior to that date, the past Dental manager was manually sliding dental accounts in the e-clinical works health records system using an outdated schedule.Corrective Action Plan Timeline When this finding was brought to our attention, the most current sliding fee schedule was provided to staff and posted at our medical and dental front desk areas and pharmacy window. Also, post-merger, PVMC now utilizes the NextGen electronic health record where the patient?s account is automatically slid and it is the sole responsibility of the PMS Reimbursement Department to oversee any additional write-off adjustments. Designation of Employee Position Responsible For Meeting Deadline PMS Reimbursement Department
View of Responsible Officials Due to turnover of both CEO and CFO positions, the Board did not approve the new Sliding Fee Discount schedule based on 2019 Federal poverty guidelines until mid-2019. Prior to that date, the past Dental manager was manually sliding dental accounts in the e-clinical works health records system using an outdated schedule. Corrective Action Plan Timeline When this finding was brought to our attention, the most current sliding fee schedule was provided to staff and posted at our medical and dental front desk areas and pharmacy window. Also, post-merger, PVMC now utilizes the NextGen electronic health record where the patient?s account is automatically slid and it is the sole responsibility of the PMS Reimbursement Department to oversee any additional write-off adjustments. Designation of Employee Position Responsible For Meeting Deadline PMS Reimbursement Department
Statement of Condition Although PVMC has designed internal controls in administering its federal award program, it does not appear the controls are being properly implemented. We noted the following exceptions for the 20 drawdowns reviewed: "See Schedule of Findings and Questioned Costs for chart/table. Criteria Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (the Uniform Guidance), states in section 200.303 that non-federal entities must establish and maintain effective internal control over federal awards that provides the non-federal entity is managing the federal award in compliance with federal statutes, regulations, and the terms of the federal award. These internal controls should be in compliance the ?Internal Control Integrated Framework?, issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). Cause PVMC experienced turnover at both CEO and CFO positions during 2019. Effect PVMC has not complied with the specific requirements as described in the Uniform Guidance. Recommendation We recommend PVMC review and maintain its policies and internal control procedures and formalize written policies and procedures for administering federal grant awards, in compliance with Uniform Guidance. View of Responsible Officials Due to turnover in both the CEO/CFO positions there were several employees who were charged with working on the construction grant during the early months of 2019. In addition, PVMC also experienced turnover with respect to USDA project officers and construction superintendents. USDA was ultimately responsible for approving all draws and required all approval documents for each draw down and signed documents most likely exist but were not returned to PVMC. Corrective Action Plan Timeline Because the construction project is complete and USDA has approved all drawdowns with adequate documentation, management believes no further action is necessary. Designation of Employee Position Responsible For Meeting Deadline Because the construction project is complete and USDA has approved all drawdowns with adequate documentation, management believes no further action is necessary.
Show full finding ▾Hide full finding ▴Statement of Condition Although PVMC has designed internal controls in administering its federal award program, it does not appear the controls are being properly implemented. We noted the following exceptions for the 20 drawdowns reviewed: "See Schedule of Findings and Questioned Costs for chart/table. Criteria Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (the Uniform Guidance), states in section 200.303 that non-federal entities must establish and maintain effective internal control over federal awards that provides the non-federal entity is managing the federal award in compliance with federal statutes, regulations, and the terms of the federal award. These internal controls should be in compliance the ?Internal Control Integrated Framework?, issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). Cause PVMC experienced turnover at both CEO and CFO positions during 2019. Effect PVMC has not complied with the specific requirements as described in the Uniform Guidance. Recommendation We recommend PVMC review and maintain its policies and internal control procedures and formalize written policies and procedures for administering federal grant awards, in compliance with Uniform Guidance. View of Responsible Officials Due to turnover in both the CEO/CFO positions there were several employees who were charged with working on the construction grant during the early months of 2019. In addition, PVMC also experienced turnover with respect to USDA project officers and construction superintendents. USDA was ultimately responsible for approving all draws and required all approval documents for each draw down and signed documents most likely exist but were not returned to PVMC. Corrective Action Plan Timeline Because the construction project is complete and USDA has approved all drawdowns with adequate documentation, management believes no further action is necessary. Designation of Employee Position Responsible For Meeting Deadline Because the construction project is complete and USDA has approved all drawdowns with adequate documentation, management believes no further action is necessary.
View of Responsible Officials Due to turnover in both the CEO/CFO positions there were several employees who were charged with working on the construction grant during the early months of 2019. In addition, PVMC also experienced turnover with respect to USDA project officers and construction superintendents. USDA was ultimately responsible for approving all draws and required all approval documents for each draw down and signed documents most likely exist but were not returned to PVMC. Corrective Action Plan Timeline Because the construction project is complete and USDA has approved all drawdowns with adequate documentation, management believes no further action is necessary. Designation of Employee Position Responsible For Meeting Deadline Because the construction project is complete and USDA has approved all drawdowns with adequate documentation, management believes no further action is necessary.
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