EIN: 943036820
UEI: CW5LJJ1NKK36
Audited by: CliftonLarsonAllen, LLP
Oversight agency: 93 [Department of Health and Human Services]
View federal awards & risk assessment →
Data as of September 7, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on September 30, 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 March 30, 2026 (162 days ago).
What is a management decision? →Payroll expenditures charged to the grant did not agree to amounts reported on the time cards for 5 of the 40 payroll transactions selected for testing. Additionally, payroll expense for a new employee hired during the year was charged to the grant for a pay period prior to the employee's start date. Criteria or specific requirement: Total salaries charged to Federal awards (including extra service pay) are subject to the Standards of Documentation as described by 2 CFR §200.430(i). Per this section, salaries and wages charged to Federal awards must be based on records that accurately reflect the work performed. These records must: Be incorporated into the organization’s official records; Reasonably reflect the total activity for which the employee is compensating across all grant related and non-grant related activities (100% effort); Support the distribution of employee salary across multiple activities or cost objectives (for example, effort spent on multiple federal awards, spent on general/or administrative activities, vacation, sick leave, leave without pay, etc.); Utilize an "after-the-fact" review of the employees’ actual hours worked during the reporting period for identifying and correcting significant changes (as defined by the organization’s written policies). Effect: Lack of appropriate “after-the-fact” review and documentation resulted in incomplete support for the grant expenditures at a point in time but not in aggregate and increases the risk of payroll errors, noncompliance with federal cost principles, and misallocation of federal funds. Cause: Controls were not operating effectively to ensure review, identification, and correction of identified errors are completed prior to the drawdown process. Repeat Finding: No. Recommendation: CLA recommends that the Clinic implement a process for monitoring and review of all expenditures reimbursed by federal awards. CLA also recommends a more robust process to track, record, and document time and effort on an employee basis for amounts that are to be reimbursed by federal awards. Views of responsible officials and planned corrective actions: With the addition of personnel, the finance team has been restructured to allow for a more streamlined month-end of process. As part of the month-end process we have implemented more collaborative and robust communication between the grants management and finance teams to ensure accuracy in our grant management process.
Show full finding ▾Hide full finding ▴2024 – 003 Internal Control over Payroll Expenditures Federal Agency: Health Resources and Services Administration Federal Program Name: Advance Nursing Education Assistance Listing Number: 93.247 Federal Award Identification Number and Year: T5949632 2024 Award Period: 08/01/2023 – 7/31/2027 Question Costs: None Type of Finding: Significant Deficiency in Internal Control over Compliance Condition: Payroll expenditures charged to the grant did not agree to amounts reported on the time cards for 5 of the 40 payroll transactions selected for testing. Additionally, payroll expense for a new employee hired during the year was charged to the grant for a pay period prior to the employee's start date. Criteria or specific requirement: Total salaries charged to Federal awards (including extra service pay) are subject to the Standards of Documentation as described by 2 CFR §200.430(i). Per this section, salaries and wages charged to Federal awards must be based on records that accurately reflect the work performed. These records must: Be incorporated into the organization’s official records; Reasonably reflect the total activity for which the employee is compensating across all grant related and non-grant related activities (100% effort); Support the distribution of employee salary across multiple activities or cost objectives (for example, effort spent on multiple federal awards, spent on general/or administrative activities, vacation, sick leave, leave without pay, etc.); Utilize an "after-the-fact" review of the employees’ actual hours worked during the reporting period for identifying and correcting significant changes (as defined by the organization’s written policies). Effect: Lack of appropriate “after-the-fact” review and documentation resulted in incomplete support for the grant expenditures at a point in time but not in aggregate and increases the risk of payroll errors, noncompliance with federal cost principles, and misallocation of federal funds. Cause: Controls were not operating effectively to ensure review, identification, and correction of identified errors are completed prior to the drawdown process. Repeat Finding: No. Recommendation: CLA recommends that the Clinic implement a process for monitoring and review of all expenditures reimbursed by federal awards. CLA also recommends a more robust process to track, record, and document time and effort on an employee basis for amounts that are to be reimbursed by federal awards. Views of responsible officials and planned corrective actions: With the addition of personnel, the finance team has been restructured to allow for a more streamlined month-end of process. As part of the month-end process we have implemented more collaborative and robust communication between the grants management and finance teams to ensure accuracy in our grant management process.
With the addition of personnel, the finance team has been restructured to allow for a more streamlined month-end process. As part of the month-end process we have implemented more collaborative and robust communication between the grants management and finance teams to ensure accuracy in our grant management process.
FAC accepted this audit on May 19, 2025 — management decision was due November 19, 2025.
FAC accepted this audit on February 29, 2024 — management decision was due August 29, 2024.
FAC accepted this audit on May 18, 2023 — management decision was due November 18, 2023.
FAC accepted this audit on May 17, 2022 — management decision was due November 17, 2022.
Dirne Health Centers, Inc.?s (the Clinic) sliding fee discount program provides discounts to uninsured patients based on the patient?s income and poverty levels. Under the Clinic?s policy supporting documentation used to determine a patient?s eligibility for a sliding fee discount should be maintained as part of the patient?s record. There was one instance noted where a lack of sliding fee application documentation was maintained. Questioned Costs: None. Context: A sample of 25 encounters were tested in relation to the sliding fee discount program. Of the 25 encounters tested one of the selections did not have a sliding fee application retained in the patient record per the Clinc?s policy to document verification of a patient?s eligibility for the sliding fee discount. Cause: The Clinic did not maintain proper documentation of sliding fee eligibility. Effect: Supporting sliding fee eligibility documentation unable to be located to support sliding fee discount applied to patient account. Repeat Finding: No. Recommendation: Management should review their policies and procedures with the personnel responsible for providing the sliding fee discount and for ensuring that documentation is maintained to support the eligibility of sliding fee discount. We also recommend that management implement, monthly or quarterly, a self-audit process of newly approved sliding fee discount recipients and their associated patient record. Views of Responsible Officials: There is no disagreement with the audit finding.
Show full finding ▾Hide full finding ▴2020 ? 001 Federal Agency: U.S. Department of Health and Human Services Federal Program Title: Health Center Program Cluster CFDA Number: 93.224 and 93.527 Award Period: January 1, 2020 through December 31, 2020 Type of Finding: Significant Deficiency in Internal Control over Compliance and Compliance Criteria or Specific Requirement: Special Tests and Provisions: Sliding Fee Discounts (42 USC 254(k)(3)(g); 42 CFR section 51c.303(g) and 42 CFR section 56.303(f)). Condition: Dirne Health Centers, Inc.?s (the Clinic) sliding fee discount program provides discounts to uninsured patients based on the patient?s income and poverty levels. Under the Clinic?s policy supporting documentation used to determine a patient?s eligibility for a sliding fee discount should be maintained as part of the patient?s record. There was one instance noted where a lack of sliding fee application documentation was maintained. Questioned Costs: None. Context: A sample of 25 encounters were tested in relation to the sliding fee discount program. Of the 25 encounters tested one of the selections did not have a sliding fee application retained in the patient record per the Clinc?s policy to document verification of a patient?s eligibility for the sliding fee discount. Cause: The Clinic did not maintain proper documentation of sliding fee eligibility. Effect: Supporting sliding fee eligibility documentation unable to be located to support sliding fee discount applied to patient account. Repeat Finding: No. Recommendation: Management should review their policies and procedures with the personnel responsible for providing the sliding fee discount and for ensuring that documentation is maintained to support the eligibility of sliding fee discount. We also recommend that management implement, monthly or quarterly, a self-audit process of newly approved sliding fee discount recipients and their associated patient record. Views of Responsible Officials: There is no disagreement with the audit finding.
U.S. Department of Health and Human Services, Health Resources and Services Administration Heritage Health respectfully submits the following corrective action plan for the year ended December 31, 2020. Audit period: January 1, 2020 ? December 31, 2020 The finding from the schedule of findings and questioned costs are discussed below. The finding is numbered consistently with the numbers assigned in the schedule. FINDING?FEDERAL AWARD PROGRAMS AUDIT Significant Deficiency 2020-001 Application of Sliding Fee Discount Recommendation: Management should review their policies and procedures with the personnel responsible for providing the sliding fee discount and for ensuring documentation is maintained to support the eligibility of the sliding fee discount We also recommend management implement, monthly or quarterly, a self-audit process of newly approved sliding fee discount recipients and their associated patient record. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management understands the significance of the issue raised. Management will implement monthly internal audits, continual trainings about the sliding fee discount program process, and verification of the information input into the practice management system. Name of the contact person responsible for corrective action: Mark Hampe, Chief Financial Officer Planned completion date for corrective action plan: December 31, 2022
FAC accepted this audit on October 6, 2020 — management decision was due April 6, 2021.
FAC accepted this audit on September 29, 2019 — management decision was due March 29, 2020.
FAC accepted this audit on July 19, 2018 — management decision was due January 19, 2019.
GSA_MIGRATION
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GSA_MIGRATION
FAC accepted this audit on August 2, 2017 — management decision was due February 2, 2018.
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.
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