FAC Explorer

Audit 367021

FY End
2024-12-31
Total Expended
$5.70M
Findings
2
Programs
3
Organization: Brazos Valley Community Action Agency, Inc. (TX)
Year: 2024 Accepted: 2025-09-23
Auditor: Clifton Larson Allen LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1154106 2024-001 Material Weakness Yes N
1154107 2024-001 Material Weakness Yes N

Programs

ALN Program Spent Major Findings
93.527 Grants for New and Expanded Services Under the Health Center Program $135,222 Yes 0
93.224 Health Center Program (community Health Centers, Migrant Health Centers, Health Care for the Homeless, and Public Housing Primary Care) $122,661 Yes 0
93.994 Maternal and Child Health Services Block Grant to the States $25,495 Yes 0

Contacts

Name Title Type
J1BNLBGL8G67 Jessica Rogers Auditee
9793832353 Tiffany Harrison Auditor
No contacts on file

Notes to SEFA

The Agency passed no federal and state awards through to subrecipients.
The Organization received and expended funds from Affordable Care Act – Teaching Health Center Graduate Medical Education (THCGME) Payments Program. The amounts of funds received during the period under audit, $311,735, is not included in the Schedule of Expenditures of Federal Awards above as the program, ALN 93.530, is exempt from the Uniform Guidance requirements per the program description.

Finding Details

Finding 2024-001
Program Name/ALN Title: Health Center Cluster Federal Assistance Listing Number: 93.224/93.527 Federal Identifying Numbers: H80CS00299-22, H80CS00299-23 Federal Agency: U.S. Department of Health and Human Services Award Period: 1/1/2024 – 12/31/2024 Type of Finding: Significant Deficiency Over Internal Control and Compliance Criteria: Under the compliance requirement for Special Tests and Provisions for ALN 93.224/93.527, “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”. Condition: In two instances, the sliding fee adjustment was improperly applied to a patient’s account. Context: CLA identified two instances out of twenty-five tested of which the patient received a sliding fee adjustment when they did not meet the criteria for a sliding fee adjustment. Cause: The sliding fee application support was not assessed properly to where a patient received a sliding fee discount when they were not eligible. Effect: Patients received a sliding fee adjustment when they were not eligible. Questioned Costs: $0 Recommendation: It is recommended that the Agency provide additional training to staff on the calculation and recording of sliding fee adjustments to ensure sliding fee adjustments are correctly applied to all eligible patients. Views of the Responsible Officials: There is no disagreement with the audit finding.
Finding 2024-001
Program Name/ALN Title: Health Center Cluster Federal Assistance Listing Number: 93.224/93.527 Federal Identifying Numbers: H80CS00299-22, H80CS00299-23 Federal Agency: U.S. Department of Health and Human Services Award Period: 1/1/2024 – 12/31/2024 Type of Finding: Significant Deficiency Over Internal Control and Compliance Criteria: Under the compliance requirement for Special Tests and Provisions for ALN 93.224/93.527, “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”. Condition: In two instances, the sliding fee adjustment was improperly applied to a patient’s account. Context: CLA identified two instances out of twenty-five tested of which the patient received a sliding fee adjustment when they did not meet the criteria for a sliding fee adjustment. Cause: The sliding fee application support was not assessed properly to where a patient received a sliding fee discount when they were not eligible. Effect: Patients received a sliding fee adjustment when they were not eligible. Questioned Costs: $0 Recommendation: It is recommended that the Agency provide additional training to staff on the calculation and recording of sliding fee adjustments to ensure sliding fee adjustments are correctly applied to all eligible patients. Views of the Responsible Officials: There is no disagreement with the audit finding.