FAC Explorer

Audit 410744

FY End
2025-12-31
Total Expended
$4.55M
Findings
3
Programs
2
Organization: Escambia Community Clinics, Inc. Dba Community Health Nw Florida (FL)
Year: 2025 Accepted: 2026-09-10
Auditor: WARREN AVERETT LLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1229264 2025-001 Material Weakness Yes N
1229265 2025-001 Material Weakness Yes N
1229266 2025-001 Material Weakness Yes N

Programs

ALN Program Spent Major Findings
93.527 GRANTS FOR NEW AND EXPANDED SERVICES UNDER THE HEALTH CENTER PROGRAM $533,155 Yes 1
93.224 HEALTH CENTER PROGRAM $181,283 Yes 1

Contacts

Name Title Type
VMLCLHQ1E2Q3 Athena Durant Auditee
8504364630 Kristen McAllister Auditor
No contacts on file

Notes to SEFA

The information in the schedule of expenditures of federal awards (the 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). Since the Schedule presents only a select portion of the operations of Escambia Community Clinics, Inc. (ECC), it is not intended to, and does not, present the financial position, changes in net assets or cash flows of ECC.
The accompanying Schedule includes the federal grant activity of ECC under programs of the federal government for the year ended December 31, 2025. Expenditures reported on the Schedule are reported on the accrual basis of accounting. ECC did not elect to utilize the fifteen percent de minimis indirect cost rate allowed under the Uniform Guidance.
The U.S. Office of Management and Budget Compliance Supplement defines a cluster of programs as a grouping of closely related programs that share common compliance requirements. There was one program that met this criterion for the current fiscal year, Assistance Listing Number 93.224/93.527 - Health Center Program Cluster.
The grant revenue accounts are subject to audit and adjustment. If any expenditures or expenses are disallowed by the grantor agencies as a result of such audit, any claim for reimbursement to the grant agencies would become a liability of ECC. In the opinion of management, all grant expenditures are in compliance with the terms of the grant agreements and applicable federal laws and regulations.

Finding Details

Finding 2025-001
Finding required to be reported in accordance with Uniform Guidance. 2025-001 – SPECIAL TESTS AND PROVISIONS Identification of Federal Program U.S. Department of Health and Human Services 93.224 / 93.527 – Health Center Cluster Criteria – Health centers are required to maintain a schedule of discounts applied and adjusted on the basis of patients' ability to pay and their eligibility. A patient's eligibility is determined on the basis of the official poverty guidelines, as revised by DHHS [42 CFR §§ 51c, 107(b)(5), 56.108(b)(5), and 56.303(f)]. Escambia Community Clinics, Inc. (ECC) should implement and monitor procedures to properly determine, calculate, and review sliding fee discounts to patients in accordance with ECC’s sliding fee scale. Condition – ECC did not maintain proper documentation to support the sliding fee discount applied to six of forty patients selected for testing based on the sliding fee scale in effect for the year ended December 31, 2025. Of these six instances, two resulted in the patient being charged an incorrect sliding fee discount. Cause – Policies and procedures were not consistently followed to ensure that the appropriate sliding fee discount was properly determined, documented and applied to all eligible patients. Effect or Potential Effect – ECC did not comply with the determination of sliding fee discounts based on federal poverty guidelines in effect for the year ended December 31, 2025. As a result, sliding fee discounts may not have been properly calculated, and the discount given, if any, may not have been based on the patient's ability to pay. Questioned Costs – None Repeat Finding – No Recommendation – We recommend that ECC continue to train and develop personnel on specific processes related to compliance requirements. In addition, ECC should establish a review process to ensure that sliding fee discounts are monitored and reviewed by a supervisor on a periodic basis to ensure compliance. Views of Responsible Officials See accompanying Corrective Action Plan