FAC Explorer

Audit 409718

FY End
2026-03-31
Total Expended
$7.36M
Findings
3
Programs
3
Organization: Moses Lake Community Health Center (WA)
Year: 2026 Accepted: 2026-08-25
Auditor: CLARK NUBER PS

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1227743 2026-001 Material Weakness Yes N
1227744 2026-001 Material Weakness Yes N
1227745 2026-001 Material Weakness Yes N

Programs

ALN Program Spent Major Findings
10.557 WIC SPECIAL SUPPLEMENTAL NUTRITION PROGRAM FOR WOMEN, INFANTS, AND CHILDREN $1.02M Yes 0
93.224 HEALTH CENTER PROGRAM $224,082 Yes 1
93.527 GRANTS FOR NEW AND EXPANDED SERVICES UNDER THE HEALTH CENTER PROGRAM $13,865 Yes 1

Contacts

Name Title Type
H96GWY8JUSA3 Amanda Barta Auditee
5097666609 Mitchell Hansen Auditor
No contacts on file

Notes to SEFA

The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal grant activity of Moses Lake Community Health Center (the Organization) under programs of the federal government for the year ended March 31, 2026. 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 financial position, changes in net assets, or cash flows of the Organization.
Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. Pass-through entity identifying numbers are presented where available. The Organization has elected to use the de minimis indirect cost rate allowed under the Uniform Guidance. Expenses incurred under federal programs are subject to audit by the awarding agencies. If, as a result of such an audit, certain expenses incurred are determined to be nonreimbursable, the Organization may be liable for repayment of disallowed expenses previously claimed or received.

Finding Details

Finding 2026-001
Finding 2026-01 Significant deficiency in internal controls over compliance related to special tests and provisions. Federal Agency: Department of Health and Human Services Program Titles: Health Center Program Cluster Assistance Listing Number: 93.224 and 93.527 Award Numbers: 6 H80CS00702‐24‐02, 1 H8NCS54184‐01‐00, and 6 H80CS00702‐23‐04 Award Periods: April 1, 2024 through August 31, 2026 Criteria Internal controls requirements contained in Title 2 U.S. Code of Federal Regulations (CFR) 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), Subpart D requires recipients of federal awards to adopt internal controls over compliance requirements that provide a reasonable assurance that compliance requirements are met. The Health Center Program Cluster requires that health centers prepare and apply a sliding fee discount schedule. Condition/Context for Evaluation The Organization does not have sufficient internal controls to ensure that the allowable and the applicable sliding fee discount schedule is applied. For six of forty sliding fee discounts selected for testing, the Organization billed patients inconsistent with their sliding fee discount schedule in effect at the time of the patient visit. The errors occurred after transition to a new sliding fee discount schedule and did not include charging fees in excess of a reasonable sliding fee discount schedule. Questioned Costs None noted. Cause The Organization has insufficient monitoring controls to ensure that a change in the slide fee scale is properly and consistently applied by the patient billing software. Effect Patients were charged fees inconsistent with the sliding fee discount schedule in effect at the time of service. Repeat Finding Not applicable. Recommendation We recommend that management develop a plan to monitor sliding scale fees applied on an ongoing basis, and that this plan include increased monitoring and sampling of the slides scale fees applied in the period after a change is implemented. Additionally, we recommend increased training for billers during a transition to a new sliding scale to ensure billers are able to identify errors. Views of Responsible Officials Management agrees that even though controls supported a mostly accurate implementation of the new sliding fee scale, controls did not catch and correct some cases where the old slide scale was incorrectly applied.