EIN: 941719656
UEI: MTFDLFDN7LZ7
Audited by: Baker Tilly US, LLP
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 10, 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 10, 2026 (80 days ago).
What is a management decision? →FAC accepted this audit on September 12, 2024 — management decision was due March 12, 2025.
FAC accepted this audit on March 6, 2024 — management decision was due September 6, 2024.
FAC accepted this audit on October 19, 2022 — management decision was due April 19, 2023.
FAC accepted this audit on September 21, 2021 — management decision was due March 21, 2022.
FAC accepted this audit on April 29, 2021 — management decision was due October 29, 2021.
FAC accepted this audit on January 30, 2020 — management decision was due July 30, 2020.
Reference Number: 2019-004 Finding: Special Tests and Provisions - Sliding Fee Discounts (significant deficiency) CFDA Numbers: 93.224 & 93.527 Name of Federal Program or Cluster: Health Centers Cluster Federal Agency/Pass-through Entity: U.S. Department of Health and Human Services Federal Award: H80CS02588 Number Award Year: 2018-2019 Criteria: In accordance with 42 CFR 56.303, health centers must have a schedule of fees or payments for the provision of their health services consistent with locally prevailing rates or charges and designed to cover their reasonable costs of operation. They are also required to have a corresponding schedule of discounts applied and adjusted based on the patient?s ability to pay. The patient?s ability to pay is determined based on the official poverty guidelines, as revised annually by U.S. Department of Health and Human Services (HHS). The schedule of discounts must provide for a full discount to individuals and families with annual incomes at or below those set forth in the most recent poverty income guidelines (except that nominal fees for service may be collected from such individuals and families) and for no discount to individuals and families with annual incomes greater than twice those set forth in such Guidelines. Condition and context: The Center determines the amount of fees to be charged to the patients based on their annual gross income and household size in conjunction with the sliding fee schedule. During our testing of sliding fee discount, we noted one out of 25 patients selected was denied a sliding fee discount to which they were eligible under the program, resulting in understatement of the sliding fee discount by $103. Questioned Costs: $103 of the $1,703 patient charges sampled. Effect: The patient was improperly categorized on the Center's sliding fee scale and given an incorrect sliding fee discount. Cause: The Center does not have procedures in place that are sufficient to ensure adequate oversight and review of the sliding fee discount program. Indication of Repeat Finding: Not applicable. Recommendation: The Center should strengthen their processes surrounding monitoring of the sliding fee discount program to ensure their policies are being consistently followed and properly applied. Views of Responsible Officials and Planned Corrective Actions: The Center agrees with our findings and will provide additional training to personnel responsible for carrying out the sliding fee program to ensure controls are consistently and properly applied.
Show full finding ▾Hide full finding ▴Reference Number: 2019-004 Finding: Special Tests and Provisions - Sliding Fee Discounts (significant deficiency) CFDA Numbers: 93.224 & 93.527 Name of Federal Program or Cluster: Health Centers Cluster Federal Agency/Pass-through Entity: U.S. Department of Health and Human Services Federal Award: H80CS02588 Number Award Year: 2018-2019 Criteria: In accordance with 42 CFR 56.303, health centers must have a schedule of fees or payments for the provision of their health services consistent with locally prevailing rates or charges and designed to cover their reasonable costs of operation. They are also required to have a corresponding schedule of discounts applied and adjusted based on the patient?s ability to pay. The patient?s ability to pay is determined based on the official poverty guidelines, as revised annually by U.S. Department of Health and Human Services (HHS). The schedule of discounts must provide for a full discount to individuals and families with annual incomes at or below those set forth in the most recent poverty income guidelines (except that nominal fees for service may be collected from such individuals and families) and for no discount to individuals and families with annual incomes greater than twice those set forth in such Guidelines. Condition and context: The Center determines the amount of fees to be charged to the patients based on their annual gross income and household size in conjunction with the sliding fee schedule. During our testing of sliding fee discount, we noted one out of 25 patients selected was denied a sliding fee discount to which they were eligible under the program, resulting in understatement of the sliding fee discount by $103. Questioned Costs: $103 of the $1,703 patient charges sampled. Effect: The patient was improperly categorized on the Center's sliding fee scale and given an incorrect sliding fee discount. Cause: The Center does not have procedures in place that are sufficient to ensure adequate oversight and review of the sliding fee discount program. Indication of Repeat Finding: Not applicable. Recommendation: The Center should strengthen their processes surrounding monitoring of the sliding fee discount program to ensure their policies are being consistently followed and properly applied. Views of Responsible Officials and Planned Corrective Actions: The Center agrees with our findings and will provide additional training to personnel responsible for carrying out the sliding fee program to ensure controls are consistently and properly applied.
Reference # 2019-004 Special Tests and Provision ? Sliding Fee Discounts (significant deficiency) Criteria and condition: In accordance with 42 CFR 56.303, health centers must have a schedule of fees or payments for the provisions of their health services consistent with locally prevailing rates or charges and designed to cover their reasonable costs of operation. They are also required to have a corresponding schedule of discounts applied and adjusted based on the patient?s ability to pay. The patient?s ability to pay is determined based on the official poverty guidelines, as revised annually by U.S. Department of Health and Human Services (HHS). The schedule of discounts must provide for a full discount to individuals and families with annual incomes at or below those set forth in the most recent poverty income guidelines (except that nominal fees for service may be collected from such individuals and families) and for no discount to individuals and families with annual incomes greater than twice those set forth in such Guidelines. The Center determines the amount of fees to be charged to the patients based on their annual gross income and household size in conjunction with the sliding fee schedule. During testing of the sliding fee discount, it was noted that one (1) out of the 25 patients selected was denied a sliding fee discount to which they were eligible under the program, resulting in understatement of the sliding fee discount by $103. Livingston Community Health Center ? views of responsible officials and planned corrective actions: The organization has experienced substantial growth over the course of the fiscal year and turn over in the front office. Additional training with follow up is required to ensure that front office staff understand the importance of following the guidelines of the sliding fee scale. The Center has created a Training Coordinator position and that person will be working with the Director of Finance and the Front Office Supervisor to develop training for front office staff in both medical and dental, on how to use the sliding fee scale, as well as provide follow up to ensure that the training was affective. Continued training will occur to ensure that sliding fee policies and procedures are adhered to. Name of Contact Person(s) Responsible for Corrective Action: Tenisha Dunham, Director of Finance Anticipated Completion Date: February 2020
FAC accepted this audit on December 27, 2018 — management decision was due June 27, 2019.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴FAC accepted this audit on August 30, 2017 — management decision was due March 2, 2018.
FAC accepted this audit on December 4, 2016 — management decision was due June 4, 2017.
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