FAC Explorer

Audit 410508

FY End
2025-12-31
Total Expended
$3.06M
Findings
2
Programs
2
Organization: Partnership Community Health Center, Inc. (WI)
Year: 2025 Accepted: 2026-09-08
Auditor: WIPFLI LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1229048 2025-001 Material Weakness Yes N
1229049 2025-001 Material Weakness Yes N

Programs

ALN Program Spent Major Findings
93.224 CONSOLIDATED HEALTH CENTERS (COMMUNITY HEALTH CENTERS, MIGRANT HEALTH CENTERS, HEALTH CARE FOR THE HOMELESS, AND PUBLIC HOUSING PRIMARY CARE) $542,696 Yes 1
93.268 IMMUNIZATION COOPERATIVE AGREEMENTS $12,498 Yes 0

Contacts

Name Title Type
MMQHH6WJMBN1 Elidoro Primero Auditee
9208826420 Stephanie Cavadeas Auditor
No contacts on file

Notes to SEFA

The accompanying schedule of expenditures of federal and state awards (the “Schedule”) includes the Health Center's federal and state grant activity under programs of the federal and state governments for the year ended December 31, 2025. The information in the Schedule is presented in accordance with requirements of the Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (“Uniform Guidance”) and the State of Wisconsin State Single Audit Guidelines. Because the Schedule presents only a selected portion of the Health Center's operations, it is not intended to and does not present the Health Center's financial position, changes in net assets, or cash flows.
The Health Center does not have any subrecipients; therefore, no subrecipient expenditures are included in the Schedule.
The Health Center has elected not to use the up to 15-percent de minimis indirect cost rate allowed under the Uniform Guidance.

Finding Details

Finding 2025-001
Finding No. 2025-001: Special Tests and Provision - Sliding Fee Scale Discounts Program Affected: Direct Award - Department of Health and Human Services: Health Center Program Cluster (Health Center Program AL No. 93.224). Grant No. H80CS04197, with grant periods May 1, 2024 through April 30, 2025, and May 1, 2025 through April 30, 2026. Questioned Costs: None Condition: The Health Center's sliding fee scale policy provides for the application of discounts to eligible patients based on the ability to pay. The Health Center has designed an internal control to provide a review and approval of eligibility determinations within the established sliding fee scale based on income and family size. During our testing of participants, it was noted that one out of the 40 individuals sampled and tested did not have evidence that the internal control designed had been applied to the determination of eligibility within the sliding fee scale framework. However, it was verified that the individual was charged correctly. Therefore, we did not identify any noncompliance issues related to this internal control deficiency. Criteria: 42 CFR Sections 51c.303(e), (f), and (g) require a health center to apply sliding fee discounts to patients consistent with its sliding fee discount schedule. The Uniform Guidance requires grantees to design and implement internal controls over compliance to prevent, or detect and correct noncompliance with compliance requirements. Cause: The Health Center's monitoring and approval process did not occur for one individual. Effect: The internal control did not operate effectively and that failure created a risk that individuals could be charged incorrectly. Recommendation: Wipfli LLP recommends the Health Center review its internal process for approval of the sliding fee scale calculation and determine that the review is performed to prevent, or detect and correct errors in data entry. Views of responsible officials: We agree with the finding and had already implemented corrective action during the fiscal year under audit.