EIN: 942279011
UEI: G6YEDLJ2E4G9
Audited by: CHW LLP
Oversight agency: 93 [Department of Health and Human Services]
View federal awards & risk assessment →
Data as of September 2, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on August 28, 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 February 28, 2027 (178 days from today).
What is a management decision? →FAC accepted this audit on July 11, 2025 — management decision was due January 11, 2026.
FAC accepted this audit on July 10, 2024 — management decision was due January 10, 2025.
As a result of our audit procedures, we found one error in the application of the sliding fee scale. Criteria: The sliding fee scale discount is based on patient income and demographic information. Controls should be in place to ensure the sliding fee scale is consistently applied for each patient. Effect: Continued noncompliance could result in a loss of funding. Additionally, it could result in inequitable access to healthcare services for patients and expose the Center to reputational risks. Context: During our testing, we found 1 of the 40 patients tested were not billed for the proper slide category based on the sliding fee scale provided by the Center. No questioned costs were identified. Cause: The error resulted from a claim with a date of service near the end of the effective date of the sliding fee scale schedule. The claim was processed after the new schedule and annual income levels were effective and the improper schedule was used to apply the sliding fee scale adjustment. Additionally, the sample size for internal auditing was too small to detect errors. Primary and secondary review of sliding fee scale applications requires additional training and resources to ensure errors are detected timely. Recommendation: We recommend that the Center strengthen its internal controls by regularly monitoring patient eligibility and reviewing claims without insurance prior to mailing bills to ensure proper application of the sliding fee scale. Management Response: See Corrective Action Plan.
Show full finding ▾Hide full finding ▴Sliding Fee Scale; AL#: 93.224 and 93.527; Program: Health Center Cluster Condition: As a result of our audit procedures, we found one error in the application of the sliding fee scale. Criteria: The sliding fee scale discount is based on patient income and demographic information. Controls should be in place to ensure the sliding fee scale is consistently applied for each patient. Effect: Continued noncompliance could result in a loss of funding. Additionally, it could result in inequitable access to healthcare services for patients and expose the Center to reputational risks. Context: During our testing, we found 1 of the 40 patients tested were not billed for the proper slide category based on the sliding fee scale provided by the Center. No questioned costs were identified. Cause: The error resulted from a claim with a date of service near the end of the effective date of the sliding fee scale schedule. The claim was processed after the new schedule and annual income levels were effective and the improper schedule was used to apply the sliding fee scale adjustment. Additionally, the sample size for internal auditing was too small to detect errors. Primary and secondary review of sliding fee scale applications requires additional training and resources to ensure errors are detected timely. Recommendation: We recommend that the Center strengthen its internal controls by regularly monitoring patient eligibility and reviewing claims without insurance prior to mailing bills to ensure proper application of the sliding fee scale. Management Response: See Corrective Action Plan.
Finding Reference #: 2023‐003 Sliding Fee Scale; AL#: 93.224 and 93.527; Program: Health Center Cluster Description of Finding: Errors in the sliding fee category ‐ 1 patient was improperly billed for as compared to the sliding fee level they were properly approved for based on support provided with their application. Corrective Action: The Center has made it mandatory that two staff members verify the application and supporting documents to ensure patients are placed on the appropriate sliding fee scale discount level; secondarily the practice management system is verified to ensure the software is assigning the correct sliding fee scale and billing the patient correctly. The Center has been conducting an internal audit on a quarterly basis of five random applications to ensure that the patient has been entered into the correct sliding fee discount level and is billed correctly. The Center will increase the quarterly internal audit to 40 random applications. Name of Responsible Person: Taneia Gatchell, Controller Projected Completion Date: Completed at time of report.
2022-002
FAC accepted this audit on August 6, 2023 — management decision was due February 6, 2024.
As a result of our audit procedures, we noted that both of the annual Federal Financial Reports (FFR) were submitted late. Criteria: The FFR is required to be submitted within the timeframe specified in the award terms and conditions. Effect: Continued non-compliance could result in a loss of funding. Context: During our testing, we found 2 of the 3 annual reports tested were submitted late. Cause: Inadequate internal controls and lack of proper staff training. Recommendation: We recommend that the Center develop and implement a formal process to ensure that all required reports are submitted timely in accordance with the award terms and conditions, despite turnover in certain positions. Management Response: See Corrective Action Plan.
Show full finding ▾Hide full finding ▴#2022-001 Timeliness of Reporting; AL#: 93.224 and 93.527; Program: Health Center Cluster Condition: As a result of our audit procedures, we noted that both of the annual Federal Financial Reports (FFR) were submitted late. Criteria: The FFR is required to be submitted within the timeframe specified in the award terms and conditions. Effect: Continued non-compliance could result in a loss of funding. Context: During our testing, we found 2 of the 3 annual reports tested were submitted late. Cause: Inadequate internal controls and lack of proper staff training. Recommendation: We recommend that the Center develop and implement a formal process to ensure that all required reports are submitted timely in accordance with the award terms and conditions, despite turnover in certain positions. Management Response: See Corrective Action Plan.
Description of Finding: The Center failed to submit the annual Federal Financial Reports (FFR) within the timeframe specified in the award terms and conditions. Corrective Action: The Center has modified its procedures for the preparation of the annual FFR to be completed at least 60 days prior to the FFR due date to allow proper time for review and submission. Name of Responsible Person: Taneia Gatchell, Controller Projected Completion Date: Completed at time of report.
As a result of our audit procedures, we found four errors in the application of the sliding fee scale. Criteria: The sliding fee scale discount is based on patient income and demographic information. Controls should be in place to ensure the sliding fee scale is consistently applied for each patient. Effect: Continued non-compliance could result in a loss of funding. Additionally, it could result in inequitable access to healthcare services for patients and expose the Center to reputational risks. Context: During our testing, we found 4 of the 40 patients tested were not billed for the proper slide category based on the 2022 sliding fee scale provided by the Center. No questioned costs were identified. Cause: Inadequate internal controls, lack of proper staff training, and insufficient oversight in the application of the sliding fee scale. Recommendation: We recommend that the Center strengthen their internal controls by regularly monitoring patient eligibility and reviewing claims without insurance prior to mailing bills to ensure proper application of the sliding fee scale. Management Response: See Corrective Action Plan.
Show full finding ▾Hide full finding ▴#2022-002 Sliding Fee Scale; AL#: 93.224 and 93.527; Program: Health Center Cluster Condition: As a result of our audit procedures, we found four errors in the application of the sliding fee scale. Criteria: The sliding fee scale discount is based on patient income and demographic information. Controls should be in place to ensure the sliding fee scale is consistently applied for each patient. Effect: Continued non-compliance could result in a loss of funding. Additionally, it could result in inequitable access to healthcare services for patients and expose the Center to reputational risks. Context: During our testing, we found 4 of the 40 patients tested were not billed for the proper slide category based on the 2022 sliding fee scale provided by the Center. No questioned costs were identified. Cause: Inadequate internal controls, lack of proper staff training, and insufficient oversight in the application of the sliding fee scale. Recommendation: We recommend that the Center strengthen their internal controls by regularly monitoring patient eligibility and reviewing claims without insurance prior to mailing bills to ensure proper application of the sliding fee scale. Management Response: See Corrective Action Plan.
Description of Finding: Errors in the sliding fee category - 4 patients were improperly billed for as compared to the sliding fee level they were properly approved for based on support provided with their application. Corrective Action: The Center has made it mandatory that two staff members verify the income levels of all eligible patients and apply the correct sliding fee discount by entering the right data into our billing system to make sure that the eligible patients are billed for the correct slide category. The Center will implement an internal audit on a quarterly basis of 5 random applications to ensure that the patient has been entered into the correct sliding fee discount level and is billed correctly. Name of Responsible Person: Taneia Gatchell, Controller Projected Completion Date: Completed at time of report.
FAC accepted this audit on August 7, 2022 — management decision was due February 7, 2023.
FAC accepted this audit on December 14, 2021 — management decision was due June 14, 2022.
As a result of our audit procedures, we noted that the Center failed to maintain adequate supporting documentation for the amounts and data reported in the Universal Data System (UDS) Report. Criteria: Management is responsible for the timely, accurate, and complete filing of the UDS Report. Effect: The Center did not maintain records to support the accuracy of the UDS Report. Context: Appears to be an instance isolated to the report filed for the 2020 calendar year. Cause: The Center did not have an adequate process in place to ensure that the proper supporting documentation was maintained after final submission of the report. Recommendation: We recommend management develop a system for reporting to include maintenance of supporting documentation for the final submission of the UDS Report tables, including any data generated by the system. Strengthening this process will ensure that the Center maintains compliance with grant reporting. Management Response: See Corrective Action Plan.
Show full finding ▾Hide full finding ▴#2020-001 Grant Program: Department of Health and Human Services Health Centers Cluster ? Assistance Listing # 93.224 Condition: As a result of our audit procedures, we noted that the Center failed to maintain adequate supporting documentation for the amounts and data reported in the Universal Data System (UDS) Report. Criteria: Management is responsible for the timely, accurate, and complete filing of the UDS Report. Effect: The Center did not maintain records to support the accuracy of the UDS Report. Context: Appears to be an instance isolated to the report filed for the 2020 calendar year. Cause: The Center did not have an adequate process in place to ensure that the proper supporting documentation was maintained after final submission of the report. Recommendation: We recommend management develop a system for reporting to include maintenance of supporting documentation for the final submission of the UDS Report tables, including any data generated by the system. Strengthening this process will ensure that the Center maintains compliance with grant reporting. Management Response: See Corrective Action Plan.
Description of Finding: The Center failed to maintain adequate supporting documentation for the amounts and data reported in the Universal Data System (UDS) Report. Corrective Action: The Center has started to save UDS data on a monthly basis and discuss those items in monthly Quality Improvement meetings. All the UDS supporting documents are being saved both on paper as well in the electronic format. This process will not only help the Center to analyze the trends of clinical, financial, and operations of the clinics but will also allow the Center to produce the supporting documents at the time of the audit, including any audit from a local, state, or federal government entity. In addition, the Center is making sure that the supporting documents match the records on a monthly basis. Previous UDS data had been manually collected and calculated concerning clinical measures and some fiscal information. This information was saved to the best of the Center?s ability to a folder in the management drive. Going forward the Center has already transitioned all data collection to be completed electronically and all will be stored as used in our management drive in a UDS folder. Name of Responsible Person: Jessica Lance, CFO Projected Completion Date: Completed at time of report.
As a result of our audit procedures, we found one error in the sliding fee category a patient was improperly billed for as compared to the sliding fee level they were properly approved for based on support provided with their application. Criteria: The sliding fee scale discount is based on patient income and demographic information. Controls should be in place to ensure the sliding fee scale is consistently applied for each patient. Effect: Continued non-compliance could result in a loss of funding. Additionally, it could result in improper client billing and loss of revenue. Context: During our testing, we found 1 of the 40 patients tested was not billed for the proper slide category based on the 2020 sliding fee scale provided by the Center. No questioned costs were identified. Cause: The Center had no form of secondary review in place, resulting in the error in billing not being detected and corrected in a timely manner. Recommendation: We recommend a secondary review of the applications and system input to ensure the patient is placed into and billed for the correct slide category within the software. Management Response: See Corrective Action Plan.
Show full finding ▾Hide full finding ▴#2020-002 Grant Program: Department of Health and Human Services Health Centers Cluster ? Assistance Listing # 93.224 Condition: As a result of our audit procedures, we found one error in the sliding fee category a patient was improperly billed for as compared to the sliding fee level they were properly approved for based on support provided with their application. Criteria: The sliding fee scale discount is based on patient income and demographic information. Controls should be in place to ensure the sliding fee scale is consistently applied for each patient. Effect: Continued non-compliance could result in a loss of funding. Additionally, it could result in improper client billing and loss of revenue. Context: During our testing, we found 1 of the 40 patients tested was not billed for the proper slide category based on the 2020 sliding fee scale provided by the Center. No questioned costs were identified. Cause: The Center had no form of secondary review in place, resulting in the error in billing not being detected and corrected in a timely manner. Recommendation: We recommend a secondary review of the applications and system input to ensure the patient is placed into and billed for the correct slide category within the software. Management Response: See Corrective Action Plan.
Description of Finding: One error in the sliding fee category a patient was improperly billed for as compared to the sliding fee level they were properly approved for based on support provided with their application. Corrective Action: As per the Auditors? recommendation, the Center made it mandatory that two staff members verify the income levels of all the eligible patients and apply the correct sliding fee discount by entering the right data into our billing system to make sure that the eligible patients are billed for the correct slide category. Additionally, the Center has mandated training to all the front desk staff on how to verify the sliding fee discount eligibility and apply the correct sliding fee rates to every eligible patient. The Center has also implemented a robust training plan that addresses sliding fee scale during employee onboarding as well as quarterly refresher training during department staff meetings. Name of Responsible Person: Jessica Lance, CFO Projected Completion Date: Completed at time of report.
FAC accepted this audit on June 28, 2020 — management decision was due December 28, 2020.
FAC accepted this audit on September 26, 2019 — management decision was due March 26, 2020.
FAC accepted this audit on August 6, 2018 — management decision was due February 6, 2019.
FAC accepted this audit on June 27, 2017 — management decision was due December 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.
Browse other Single Audit organizations in California →
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.
