Arizona · Nonprofit · $10M-$50M in federal spending
Marana Health Center, Inc.
Marana, AZ
The FY2025 single audit reports 1 finding: 1 significant deficiency, 1 repeat. Audits on file for FY2023–FY2025: FY2023, FY2024, FY2025.
Score: 11 of 100 (FY2025 audit)
The sum of eight parts, each read from the audit. How the score works.
| Part | Rule | Points | Max |
|---|
| Material weaknesses | 8 points each | 0 | 24 |
| Significant deficiencies | 3 points each | 3 | 9 |
| Repeat findings | 5 points each | 5 | 15 |
| Longest repeat chain | 2 years 3, 3 years 6, 4 years 9, 5+ years 12 | 3 | 12 |
| Modified major-program opinions | qualified 8 each; any adverse or disclaimer 15 | 0 | 15 |
| Questioned costs | known amount of $25,000 or more, by share and dollars | 0 | 15 |
| Going concern | auditor included a going-concern paragraph | 0 | 5 |
| Prior-year lateness | prior-year audit late or not filed, scored only with a finding | 0 | 5 |
| Score | | 11 | 100 |
Federal funding, FY2025
$14,812,675 in federal awards spent, across 5 programs. Largest funding agencies:
| Agency | Spent |
|---|
| Department of Agriculture | $9,255,329 |
| Department of Health and Human Services | $5,557,346 |
FY2025 audit
- FAC record
- 2025-06-GSAFAC-0000405089
- Fiscal year end
- June 30, 2025
- Accepted by FAC
- February 27, 2026
- Federal spending
- $14,812,675 · 5 programs
- Major programs
- 3
- Score
- 11 of 100
Finding 2025-001
significant deficiencyrepeat finding
- Program
- HEALTH CENTER PROGRAM CLUSTER (93.224)
- Compliance requirement
- Special tests and provisions
- Repeat
- Chain of at least 2 audit years; prior finding 2024-001
- FAC record
- FY2025 audit on fac.gov
Finding text from the filing
We randomly selected forty sliding fee discounts to test for compliance. Five of the forty
sliding fee selections had instances in which the sliding fee discount was improperly adjusted in the
Practice Management System (“PMS”), resulting in a net undercharge of $104.
FY2024 audit
- FAC record
- 2024-06-GSAFAC-0000362135
- Fiscal year end
- June 30, 2024
- Accepted by FAC
- March 31, 2025
- Federal spending
- $14,393,370 · 7 programs
- Major programs
- 2
- Score
- 11 of 100
Finding 2024-002
material weakness
- Program
- HEALTH CENTER PROGRAM CLUSTER (93.224)
- Compliance requirement
- Cash management
- FAC record
- FY2024 audit on fac.gov
Finding text from the filing
During single audit planning, we performed a reconciliation of the drawdown report per the PMS for the major program to the balance reported on the SEFA and discovered that there was a drawdown that was not included in the balance on the SEFA specifically for award number H80CS00231. We inquired of management regarding the additional drawdown and discovered that this drawdown was initiated by the CEO and was not supported by way of expenditures incurred or any intent to expend the funds for a specific purchase within 30 days of receipt from the granting agency.
Finding 2024-003
significant deficiency
- Program
- HEALTH CENTER PROGRAM CLUSTER (93.527)
- Compliance requirement
- Special tests and provisions
- FAC record
- FY2024 audit on fac.gov
Finding text from the filing
We randomly selected forty sliding fee discounts to test for compliance. One of the forty sliding fee selections did not have a sliding fee scale application on file at the date of service. Also, there were four instances in which the sliding fee discount was improperly adjusted in the Practice Management System (“PMS”), resulting in a net undercharge of $45.
FY2023 audit
- FAC record
- 2023-06-GSAFAC-0000023635
- Fiscal year end
- June 30, 2023
- Accepted by FAC
- February 18, 2024
- Federal spending
- $19,628,155 · 5 programs
- Major programs
- 2
- Score
- 0 of 100
No findings reported.