The Health Resources and Services Administration (HRSA) publishes grant awards by federal fiscal year. The audit reports for Iberia Comprehensive Community Health Center, Inc. list program receipts and expenses by the center’s fiscal year. The same grant numbers connect the records, and the agency and audit submissions carry the same federal recipient ID.
One grant across two reporting calendars
For COVID-19 vaccination expansion, HRSA lists USD 323,046 awarded in federal fiscal 2023. The center’s schedules show expenses of USD 295,546 in the fiscal year ending May 2023 and USD 27,500 in the following fiscal year. Together those expenses equal the agency award amount. The audit schedules use accrual accounting. Payment dates, bank settlement and the number of people vaccinated require other records.
Totals from the center’s audit schedules
| Center’s fiscal period | Grant rows | Reported receipts (USD) | Reported expenses (USD) | Original schedule |
|---|---|---|---|---|
| 2022-06-01 to 2023-05-31 | 4 | 6,424,631 | 6,424,631 | PDF page 20 · Submission |
| 2023-06-01 to 2024-05-31 | 3 | 4,037,652 | 4,037,652 | PDF page 20 · Submission |
| 2024-06-01 to 2025-05-31 | 1 | 3,970,152 | 3,970,152 | PDF page 24 · Submission |
Each schedule reports the two columns on an accrual basis, which records financial activity in the period it is recognized. Adding receipts to expenses would count the same grant activity at two stages.
Health insurance coverage in Iberia Parish
All three audit reports say that most of the center’s patients are located in Iberia Parish, Louisiana. The Census Bureau independently estimates health insurance coverage for parish residents. The figures below cover people under 65 at all income levels in its estimation population. 2023 audit note · 2024 audit note · 2025 audit note.
| Calendar year | Estimated population under 65 | Estimated number uninsured | Estimated share uninsured | Source |
|---|---|---|---|---|
| 2022 | 55,765 | 4,811 ± 647 | 8.6% ± 1.2 percentage points | Census ZIP |
| 2023 | 54,725 | 4,766 ± 632 | 8.7% ± 1.2 percentage points | Census ZIP |
| 2024 | 54,125 | 4,940 ± 542 | 9.1% ± 1.0 percentage points | Census ZIP |
The margins of error use a 90% confidence level. Census estimates use calendar years and overlap the center’s June-to-May reporting periods. They describe insurance coverage for the parish’s residents. The reports give no dollar breakdown for the parish or counts of uninsured patients reached by these grants. The comparison supplies context about access to care. Census definitions and margins of error.
Source records by grant
Health Center Program
Grant H80CS00697 · Assistance Listing 93.224 in the audit schedule
Agency awards
| Federal issue year | Award amount (USD) | Agency project period | CSV record |
|---|---|---|---|
| 2016 | 3,698,239 | 2002-06-01 to 2018-05-31 | 34,951 |
| 2017 | 3,913,325 | 2002-06-01 to 2018-05-31 | 34,950 |
| 2018 | 4,070,900 | 2002-06-01 to 2021-05-31 | 34,953 |
| 2019 | 4,079,234 | 2002-06-01 to 2021-05-31 | 34,952 |
| 2020 | 4,059,596 | 2002-06-01 to 2022-05-31 | 34,949 |
| 2021 | 4,220,033 | 2002-06-01 to 2022-05-31 | 34,948 |
| 2022 | 3,970,152 | 2002-06-01 to 2025-05-31 | 34,946 |
| 2023 | 3,970,152 | 2002-06-01 to 2025-05-31 | 34,947 |
| 2024 | 4,013,830 | 2002-06-01 to 2025-05-31 | 34,945 |
| 2025 | 3,970,152 | 2002-06-01 to 2028-05-31 | 34,944 |
| 2026 | 3,970,152 | 2002-06-01 to 2029-05-31 | 75,023 |
Center’s audit schedules
| Center’s fiscal year end | Program dates on the schedule | Reported receipts (USD) | Reported expenses (USD) | Original schedule |
|---|---|---|---|---|
| 2023-05-31 | 2022-06-01 to 2023-05-31 | 3,970,152 | 3,970,152 | PDF page 20 |
| 2024-05-31 | 2023-06-01 to 2024-05-31 | 3,970,152 | 3,970,152 | PDF page 20 |
| 2025-05-31 | 2024-06-01 to 2025-05-31 | 3,970,152 | 3,970,152 | PDF page 24 |
American Rescue Plan operations
Grant H8FCS41483 · Assistance Listing 93.224 in the audit schedule
Agency awards
| Federal issue year | Award amount (USD) | Agency project period | CSV record |
|---|---|---|---|
| 2021 | 4,604,250 | 2021-04-01 to 2023-03-31 | 49,753 |
| 2022 | 65,500 | 2021-04-01 to 2023-03-31 | 49,755 |
Center’s audit schedules
| Center’s fiscal year end | Program dates on the schedule | Reported receipts (USD) | Reported expenses (USD) | Original schedule |
|---|---|---|---|---|
| 2023-05-31 | 2021-04-01 to 2023-03-31 | 1,983,933 | 1,983,933 | PDF page 20 |
COVID-19 vaccination expansion
Grant H8GCS48002 · Assistance Listing 93.527 in the audit schedule
Agency awards
| Federal issue year | Award amount (USD) | Agency project period | CSV record |
|---|---|---|---|
| 2023 | 323,046 | 2022-12-01 to 2023-12-31 | 13,546 |
Center’s audit schedules
| Center’s fiscal year end | Program dates on the schedule | Reported receipts (USD) | Reported expenses (USD) | Original schedule |
|---|---|---|---|---|
| 2023-05-31 | 2022-12-01 to 2023-05-31 | 295,546 | 295,546 | PDF page 20 |
| 2024-05-31 | 2023-06-01 to 2024-05-31 | 27,500 | 27,500 | PDF page 20 |
Health center capital improvements
Grant C8ECS44572 · Assistance Listing 93.526 in the audit schedule
Agency awards
| Federal issue year | Award amount (USD) | Agency project period | CSV record |
|---|---|---|---|
| 2021 | 801,598 | 2021-09-15 to 2024-09-14 | 4,938 |
Center’s audit schedules
| Center’s fiscal year end | Program dates on the schedule | Reported receipts (USD) | Reported expenses (USD) | Original schedule |
|---|---|---|---|---|
| 2023-05-31 | 2021-09-15 to 2024-09-14 | 175,000 | 175,000 | PDF page 20 |
| 2024-05-31 | 2021-09-15 to 2024-09-14 | 40,000 | 40,000 | PDF page 20 |
How to reproduce the comparison
- Find the recipient’s public annual audit submissions by EIN
582164455or federal Unique Entity IdentifierCQM4LLQ6GDU8. Three selected FAC general-file editions each contain one matching nonprofit record. The JSON preserves the report identifiers, source records and accepted dates. - Read the complete federal-award schedule in each of those three PDFs. Keep each grant number, Assistance Listing, printed program dates and both reported amounts. The grants add to the printed expenses for each fiscal period, and those totals agree with the corresponding FAC general records.
- Read the HRSA Awarded Grants file captured on . All 15 rows for the four grant numbers carry the same recipient identifier. The federal issue years run from 2016 to 2026 in this capture. The agency map extract agrees on those grant-year amounts and project dates.
The HRSA file groups awarded dollars by grant and federal fiscal year. The organization reports June-to-May fiscal periods. A grant can run for several years and have multiple federal award rows. Match the grant and recipient identifiers across sources. Repeated amounts and overlapping dates alone cannot identify the same payment. The JSON contains source fingerprints. The three CSVs keep agency awards, audit schedules and parish estimates in separate files.
This case covers one organization and three audited fiscal years. Agency project periods can start before the file’s award-year coverage. Expenses before or after the selected audit periods remain outside the case. Spending by clinic and service outcomes require additional evidence. The Form 990 financial lookup for this EIN gives organization-wide IRS figures for periods ending May 2022 and May 2023.
Sources
- Small Area Health Insurance Estimates
- Awarded Grants CSV (91 MB)
- Awarded Grants field definitions (Excel)
- Selected grant-year records in the agency map service
- Single Audit summary for fiscal year ended 2023-05-31
- Single Audit summary for fiscal year ended 2024-05-31
- Single Audit summary for fiscal year ended 2025-05-31