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Audit (A-05-10-00021)

Results of Limited Scope Review at Lower Lights Christian Health Center

Executive Summary

Based on our assessment, Lower Lights Christian Health Center (Lower Lights) managed and accounted for Federal funds in accordance with Federal regulations. However, we found that Lower Lights lacked written policies and procedures for accounting for property, the use of consultants, and Federal grant reporting.

In determining whether Lower Lights is appropriately managing and accounting for the Recovery Act grant funding, we recommend that the Health Resources and Services Administration consider the information presented in this report in assessing Lower Lights' ability to operate a community health center in accordance with Federal regulations.

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Office of Inspector General, U.S. Department of Health and Human Services | 330 Independence Avenue, SW, Washington, DC 20201