FAC Explorer

Audit 396169

FY End
2025-06-30
Total Expended
$4.63M
Findings
1
Programs
2
Organization: Circle the City (AZ)
Year: 2025 Accepted: 2026-03-30
Auditor: CBIZ CPAS PC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1201604 2025-002 Material Weakness Yes N

Programs

ALN Program Spent Major Findings
93.224 HEALTH CENTER PROGRAM (COMMUNITY HEALTH CENTERS, MIGRANT HEALTH CENTERS, HEALTH CARE FOR THE HOMELESS, AND PUBLIC HOUSING PRIMARY CARE) $4.39M Yes 1
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $243,250 Yes 0

Contacts

Name Title Type
JLJ7ANHJV5K5 Michele Grebisz Auditee
6027760776 David G. Miller, Jr. Auditor
No contacts on file

Notes to SEFA

The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of Circle the City and Subsidiaries (the Organization) and is presented on the accrual basis of accounting. The information in this schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of the Organization, it is not intended to and does not present the consolidated financial position, changes in net assets or cash flows of the Organization. The Organization did not provide federal awards to sub-recipients during the year ended June 30, 2025.

Finding Details

Finding 2025-002
Item: 2025-002 Assistance Listing Number: 93.224 Program: Health Center Program Federal Agency: U.S. Department of Health and Human Services Contract Number: 24H80CS28365; H8JCS54690; 21H8HCS44987 Award Year: June 1, 2024 to May 31, 2025; December 1, 2024 to November 30, 2025 September 1, 2023 to August 31, 2025 Compliance Requirement: Special Tests and Provisions Criteria: Health Centers must prepare and apply a sliding fee discount schedule so that the amounts owed for health center services by eligible patients are adjusted (discounted) based on the patient’s ability to pay. Condition: For five claims tested, the discount for eligible patients was inaccurately calculated and billed. Questioned Costs: N/A Context: In a population of 7,227 claims, we conducted a non-statistical sample of 40 claims. For five claims tested, we noted the discount for eligible patients was inaccurately calculated and billed. We also noted no evidence of management review or approval of the sliding fee discount applied. Effect: The system of internal controls was not properly implemented to ensure review and approval of the sliding fees discounts applied prior to billing the eligible patients. This is deemed to be a material weaknesses in internal control over compliance. Cause: The Organization does not have a supervisory review process implemented for application of the sliding fee discount. Identification as a Repeat Finding: Not a repeat finding. Recommendation: The Organization should implement additional controls to ensure claims where a sliding fee discount is applied are reviewed and approved prior to billing the patient. This review and approval should be clearly documented. Views of Responsible Officials: Management of the Organization concurs with the finding. See Corrective Action Plan.