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Department of Health and Human Services

Office of Inspector General -- AUDIT

"Report on Selected Community Health Center Grantee Audit Findings," (A-07-92-00518)

November 5, 1992

Complete Text of Report is available in PDF format (1.73 MB). Copies can also be obtained by contacting the Office of Public Affairs at 202-619-1343.


This final report summarizes the results of our review of 212 nonfederal audit reports pertaining to 171 or 33 percent of the 520 community health center (CHC) grantees. The review disclosed that about 46 percent of the CHCs have inadequate internal controls to prevent fraud, waste and abuse; about 50 percent have inadequate accounting records and procedures; about 36 percent have inadequate patient billing and collection procedures; about 20 percent have poor cash management practices; about 6 percent were delinquent in payroll tax payments; about 27 percent prepared inaccurate financial statements and reports; and about 6 percent of the CHCs were in noncompliance with statutory requirements. The Public Health Service concurred with our recommendations calling for the Health Resources and Services Administration to strengthen its monitoring of the CHC program.