FAC Explorer

Audit 412486

FY End
2025-12-31
Total Expended
$2.89M
Findings
1
Programs
2
Organization: Amistad Community Health Center, Inc. (TX)
Year: 2025 Accepted: 2026-09-28
Auditor: BLUE & CO LLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1237531 2025-002 Material Weakness Yes N

Programs

ALN Program Spent Major Findings
93.224 HEALTH CENTER PROGRAM $2.69M Yes 1
93.527 GRANTS FOR NEW AND EXPANDED SERVICES UNDER THE HEALTH CENTER PROGRAM $199,824 Yes 0

Contacts

Name Title Type
JQSPSK8F4RE3 Leo Trevino Auditee
3618863033 Natalie Patterson Auditor
No contacts on file

Notes to SEFA

The accompanying schedule of expenditures of federal and state awards (“SEFSA”) includes the federal and state award activity of Amistad Community Health Center, Inc. under programs of the federal government and the State of Texas for the year ended December 31, 2025. The information in this SEFSA is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (“Uniform Guidance”) and Texas Grant Management Standards. Because the SEFSA presents only a selected portion of the operations of Amistad Community Health Center, Inc., it is not intended to and does not present the financial position, changes in net assets, or cash flows of Amistad Community Health Center, Inc.
Expenditures reported on the SEFSA are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance and Texas Grant Management Standards, wherein certain types of expenditures are not allowable or are limited as to reimbursement.
Amistad Community Health Center, Inc. has elected not to use the de minimis indirect cost rate as allowed under the Uniform Guidance.
Amistad Community Health Center, Inc. did not provide any federal awards to subrecipients during the year ended December 31, 2025.
Federal and state grant programs are subject to audit by the awarding agencies. Any disallowed claims, including amounts already collected, may constitute a liability of the applicable funds. Management believes that any potential disallowances will not have a material effect on the SEFSA.

Finding Details

Finding 2025-002
Criteria: The Health Center Program Cluster requires Amistad Community Health Center, Inc. to perform a financial assessment on consumers in order to place them on a sliding fee scale. The sliding fee scale must be based on the current Federal Poverty Guidelines. Condition: Forty (40) consumer files were tested for proper placement on the sliding fee scale. During the test it was noted that two (2) consumers were placed on an incorrect sliding fee scale due to calculation errors contrary to Amistad Community Health Center Inc.'s policy. The sliding fee schedule is used to determine eligibility for consumer discounts adjusted on the basis of the consumer's ability to pay. This schedule is based on the most recent Federal Poverty Guidelines. Questioned Costs: None Cause: Controls over placement of consumers on the sliding fee scale necessary for financial assessment of consumers are not operating effectively. Effect: Amistad Community Health Center Inc. may be subject to a decrease in Federal funding or a discontinuation of certain Federal grant programs, if deemed appropriate, from incorrect placement of consumers on the sliding fee scale. Recommendation: Amistad Community Health Center Inc. should review and modify the policies, procedures and training surrounding and regarding the sliding fee scale calculation and placement. View of Responsible Officials: See management's corrective action plan.