View Entire Audit April 23, 2002 The Northern and Southern Region Community Health Centers (the Centers), supervised by the Department of Public Health and Social Services, provides primary health services, acute outpatient care, and preventive services to the uninsured and underserved populations of the Northern and Southern regions of the Island of Guam. The Southern Center opened in 1984, while the Dededo Public Health Clinic was converted into the Northern Center in 1998. Audited financial statements from fiscal year 2000 show that the Centers have been able to generate approximately $847,000 in service fee revenues. After adding federal grants received and deducting expenditures of approximately $752,000, the Centers have been able to increase their fund balance by about $106,000 at the end of fiscal year 2000. In spite of the increase in fund balance, one uncertainty is that the Centers had approximately $715,000 in receivables as of September 30, 2000. These receivables stem primarily from general services provided to customers. Because the Centers cannot assure recoverability of the receivable balance, no revenue is recognized. This is the first audited financial statement of the Centers as a separate entity from the Department of Public Health and Social Services. In the future, the Centers will be included in the overall Government of Guam General Purpose Financial Statements.