EIN: 920041961
UEI: EMKRL3KN2HC1
Audited by: ALTMAN, ROGERS & CO.
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 January 12, 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 July 12, 2026 (49 days ago).
What is a management decision? →FAC accepted this audit on January 29, 2025 — management decision was due July 29, 2025.
FAC accepted this audit on January 8, 2024 — management decision was due July 8, 2024.
FAC accepted this audit on January 4, 2023 — management decision was due July 4, 2023.
FAC accepted this audit on September 22, 2021 — management decision was due March 22, 2022.
FAC accepted this audit on December 13, 2020 — management decision was due June 13, 2021.
Finding 2020-002: Lack of Internal Controls Over Administrative Requirements-Procurement Federal Agency: U.S. Department of Health and Human Services award #H80CS01137-19 & H80CS01137-18 Federal Program: Consolidated Health Centers Cluster CFDA Number: 93.224/93.527 Award Year: 2019 and 2020 Type of Finding: Significant deficiency in internal control over compliance and noncompliance Criteria: Uniform Guidance requires that entities receiving federal funding must have written policies and procedures that meet the criteria listed in 2 CFR 200.318 to 200.326 Condition and context: During our compliance testing of the programs it was determined that the Clinic had not updated their procurement policies and procedures to be in compliance with Uniform Guidance. Cause: Lack of internal control over procurement requirements. Effect: Failure to follow compliance requirements could result in the loss of federal funding. Questioned Costs: None noted. Repeat Finding: No, this is considered an isolated instance. Recommendation: The Clinic should update their procurement policies to meet the criterial listed in 2 CFR 200.318 and 200.326 and the Uniform Guidance. Management Response: Management concurs with this finding. See Corrective Action Plan.
Show full finding ▾Hide full finding ▴Finding 2020-002: Lack of Internal Controls Over Administrative Requirements-Procurement Federal Agency: U.S. Department of Health and Human Services award #H80CS01137-19 & H80CS01137-18 Federal Program: Consolidated Health Centers Cluster CFDA Number: 93.224/93.527 Award Year: 2019 and 2020 Type of Finding: Significant deficiency in internal control over compliance and noncompliance Criteria: Uniform Guidance requires that entities receiving federal funding must have written policies and procedures that meet the criteria listed in 2 CFR 200.318 to 200.326 Condition and context: During our compliance testing of the programs it was determined that the Clinic had not updated their procurement policies and procedures to be in compliance with Uniform Guidance. Cause: Lack of internal control over procurement requirements. Effect: Failure to follow compliance requirements could result in the loss of federal funding. Questioned Costs: None noted. Repeat Finding: No, this is considered an isolated instance. Recommendation: The Clinic should update their procurement policies to meet the criterial listed in 2 CFR 200.318 and 200.326 and the Uniform Guidance. Management Response: Management concurs with this finding. See Corrective Action Plan.
Finding 2020-002: Lack of Internal Controls Over Administrative Requirements-Procurement Name of Contact: Melanee Tiura, CEO Corrective Action Plan: A significant deficiency in internal control over compliance was identified in the review of the organizational finance policies as it relates to procurement utilizing federal funding. As a result of the finding, the Iliuliuk Family and Health Services Finance Manual was updated to include procurement criteria as listed in the Uniform Guidance 2 CFR 200.316 to 200.326. The policy will be brought before the IFHS Board of Directors at their December 16, 2020 meeting for approval. Proposed Completion Date: December 16, 2020.
FAC accepted this audit on February 26, 2020 — management decision was due August 26, 2020.
Finding 2019-003 Lack of Internal Controls Over Compliance and Compliance With Sliding Fee Scale Requirements ? Special Tests and Provisions Federal Agency: U.S. Department of Health and Human Services award #H80C01137 Federal Program: Consolidated Health Centers Cluster CFDA Number: 93.224/93.527 Award Year: 2018 and 2019 Type of Finding: Material weakness in internal control over compliance and material noncompliance Condition and context: Internal controls over compliance are not sufficient to ensure that patient income is documented for all individuals who receive discounted services based on the sliding fee scale. During our testing of sliding scale application we noted that for FY19 the prior year poverty guidelines were used, and that multiple individuals were entered into the billing system authorizing incorrect discount rates per the clinic policies. This is not a repeat finding. Criteria: Provisions outlined in the Uniform Guidance Compliance Supplement require grant recipients to charge patients for services based on a sliding fee scale discount according to DHHS federal poverty guidelines. Cause: Lack of internal control over compliance with the sliding fee requirement. Effect: Individuals who do not qualify for sliding fee discounts may receive services and consume federal resources designated for low income individuals. Questioned Costs: None noted. Recommendation: We recommend that documentation of patient income is retained for all individuals who receive sliding fee discounts and that management ensure that patients are set at appropriate discount rates. Management Response: Management concurs with this finding. See Corrective Action Plan.
Show full finding ▾Hide full finding ▴Finding 2019-003 Lack of Internal Controls Over Compliance and Compliance With Sliding Fee Scale Requirements ? Special Tests and Provisions Federal Agency: U.S. Department of Health and Human Services award #H80C01137 Federal Program: Consolidated Health Centers Cluster CFDA Number: 93.224/93.527 Award Year: 2018 and 2019 Type of Finding: Material weakness in internal control over compliance and material noncompliance Condition and context: Internal controls over compliance are not sufficient to ensure that patient income is documented for all individuals who receive discounted services based on the sliding fee scale. During our testing of sliding scale application we noted that for FY19 the prior year poverty guidelines were used, and that multiple individuals were entered into the billing system authorizing incorrect discount rates per the clinic policies. This is not a repeat finding. Criteria: Provisions outlined in the Uniform Guidance Compliance Supplement require grant recipients to charge patients for services based on a sliding fee scale discount according to DHHS federal poverty guidelines. Cause: Lack of internal control over compliance with the sliding fee requirement. Effect: Individuals who do not qualify for sliding fee discounts may receive services and consume federal resources designated for low income individuals. Questioned Costs: None noted. Recommendation: We recommend that documentation of patient income is retained for all individuals who receive sliding fee discounts and that management ensure that patients are set at appropriate discount rates. Management Response: Management concurs with this finding. See Corrective Action Plan.
Finding 2019-001 Internal Controls over Journal Entry System Name of Contact: Melanee Tiura, Chief Executive Officer Corrective Action: During audit testing of internal controls over journal entries, no approval processes were found to be in place. The leadership team of the organization has corrected this process by implemented appropriate internal controls over journal entries which includes a two-administrative person verification of all journal entries as well as retaining supporting documentation. The IFHS Finance Manual has also been updated to reflect this two-person verification process of journal entries and will be submitted to the organization?s Board of Directors for approval at the February Board Meeting. Proposed Completion Date: February 19th, 2020 Finding 2019-002 Internal Controls Over Bank Reconciliations Name of Contact: Melanee Tiura, Chief Executive Officer Corrective Action: During audit testing, it was determined that there were a lack of internal controls over the bank reconciliation process. The leadership team of the organization has corrected this process by implementing appropriate internal controls over the bank reconciliation process which includes a monthly review of outstanding activity, as well as a two-administrative person verification of the bank reconciliation support to ensure clerical accuracy. The IFHS Finance Manual has also been updated to reflect these improved bank reconciliation practices and will be submitted to the organization?s Board of Directors for approval at the February Board Meeting. Proposed Completion Date: February 19th, 2020
Finding 2019-004 Lack of Internal Controls Over Compliance with Reporting. Federal Agency: U.S. Department of Health and Human Services award #H80C01137 Federal Program: Consolidated Health Centers Cluster CFDA Number: 93.224/93.527 Award Year: 2018 and 2019 Type of Finding: Significant deficiency in internal control over compliance and noncompliance. Condition and context: During our testing of grant reports we noted two quarterly reports; one report was past the 30 day deadline, and one report could not be supported by the general ledger. This is not a repeat finding. Criteria: Grant requirements state quarterly reports must be submitted with 30 days from the period end. Cause: Lack of oversight over reporting requirements. Effect: Late reporting could impact grant funding. Questioned Costs: None. Recommendation: Client should establish internal controls to ensure reporting requirements are met. Management Response: Management concurs with this finding. See Corrective Action Plan.
Show full finding ▾Hide full finding ▴Finding 2019-004 Lack of Internal Controls Over Compliance with Reporting. Federal Agency: U.S. Department of Health and Human Services award #H80C01137 Federal Program: Consolidated Health Centers Cluster CFDA Number: 93.224/93.527 Award Year: 2018 and 2019 Type of Finding: Significant deficiency in internal control over compliance and noncompliance. Condition and context: During our testing of grant reports we noted two quarterly reports; one report was past the 30 day deadline, and one report could not be supported by the general ledger. This is not a repeat finding. Criteria: Grant requirements state quarterly reports must be submitted with 30 days from the period end. Cause: Lack of oversight over reporting requirements. Effect: Late reporting could impact grant funding. Questioned Costs: None. Recommendation: Client should establish internal controls to ensure reporting requirements are met. Management Response: Management concurs with this finding. See Corrective Action Plan.
Finding 2019-004 Lack of Internal Controls Over Compliance with Reporting Name of Contact: Melanee Tiura, Chief Executive Officer Corrective Action: During audit testing of grant reports, it was identified that one federal report was submitted past the 30-day deadline and one report could not be supported by the general ledger. This timeliness issue has been corrected by having more than one accountable individual set up to receive grant notifications of due dates. This has successfully led to the timely completion of the last three quarterly progress reports, financial reports, special funding reports, annual quality reporting, and competitive grant application timelines. A detailed account of all funds drawn down on a monthly basis is also kept as support for quarterly and financial reporting processes using best practices as recommended by our federal financial technical assistant. Proposed Completion Date: February 19th, 2020
FAC accepted this audit on March 18, 2019 — management decision was due September 18, 2019.
GSA_MIGRATION
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2017-002
FAC accepted this audit on March 21, 2018 — management decision was due September 21, 2018.
GSA_MIGRATION
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2016-003
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GSA_MIGRATION
FAC accepted this audit on March 30, 2017 — management decision was due September 30, 2017.
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GSA_MIGRATION
2015-002
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