FAC Explorer

Audit 12461

FY End
2023-06-30
Total Expended
$4.94M
Findings
6
Programs
14
Organization: Wood River Health Services, Inc. (CT)
Year: 2023 Accepted: 2024-01-19
Auditor: Cohnreznick LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
9107 2023-001 Significant Deficiency Yes N
9108 2023-001 Significant Deficiency Yes N
9109 2023-001 Significant Deficiency Yes N
585549 2023-001 Significant Deficiency Yes N
585550 2023-001 Significant Deficiency Yes N
585551 2023-001 Significant Deficiency Yes N

Programs

ALN Program Spent Major Findings
93.493 Congressional Directives $979,103 Yes 0
93.224 Consolidated Health Centers (community Health Centers, Migrant Health Centers, Health Care for the Homeless, and Public Housing Primary Care) $554,174 Yes 1
10.557 Special Supplemental Nutrition Program for Women, Infants, and Children $420,564 - 0
10.766 Community Facilities Loans and Grants $328,536 - 0
93.526 Affordable Care Act (aca) Grants for Capital Development in Health Centers $111,867 - 0
93.243 Substance Abuse and Mental Health Services_projects of Regional and National Significance $77,249 - 0
93.391 Activities to Support State, Tribal, Local and Territorial (stlt) Health Department Response to Public Health Or Healthcare Crises $54,177 - 0
93.527 Affordable Care Act (aca) Grants for New and Expanded Services Under the Health Center Program $47,313 Yes 1
93.991 Preventive Health and Health Services Block Grant $43,652 - 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $30,000 - 0
93.435 Innovative State and Local Public Health Strategies to Prevent and Manage Diabetes and Heart Disease and Stroke- $18,629 - 0
93.898 Cancer Prevention and Control Programs for State, Territorial and Tribal Organizations $14,025 - 0
93.800 Organized Approaches to Increase Colorectal Cancer Screening $13,095 - 0
93.426 Improving the Health of Americans Through Prevention and Management of Diabetes and Heart Disease and Stroke $7,958 - 0

Contacts

Name Title Type
E3X5VL8TLM53 Edward Smith Auditee
4015394261 James Lacroix Auditor
No contacts on file

Notes to SEFA

Accounting Policies: The accompanying schedule of expenditures of federal awards (the "Schedule") includes the federal award activity of Wood River Health Services, Inc. (the "Center") under programs of the federal government for the year ended June 30, 2023. The information in the Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards ("Uniform Guidance"). Because the Schedule presents only a selected portion of the operations of the Center, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the Center. De Minimis Rate Used: N Rate Explanation: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. The Center has elected to not use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance. Pass-through entity identifying numbers are presented when available.

Finding Details

Finding 2023-001
Finding 2023-001: Special Tests and Provisions - Sliding Fee Scale Documentation Grantor: U.S. Department of Health and Human Services Federal Program Names: Health Center Program Cluster: COVID - 19 - Health Center Program (Community Health Centers, Migrant Health Centers, Health Care for the Homeless, and Public Housing Primary Care), COVID - 19 - Grants for New and Expanded Services under the Health Center Program, Grants for New and Expanded Services under the Health Center Program Federal Assistance Listing Numbers: 93.224 and 93.527 Criteria Health centers are required to have a corresponding schedule of discounts applied and adjusted on the basis of patients' ability to pay and their eligibility. A patient's eligibility to pay is determined based on the official poverty guideline, as revised by DHHS (42 CFR Sections 51c, 107(b)(5), 56.108(b)(5) and 56.303(f)). The Center should be implementing and monitoring procedures to properly determine, calculate and review sliding fee discounts issued to patients in accordance with the Center's sliding fee scale. Condition The Center did not always have the necessary documentation to support the patient's income and family size in order to determine the sliding fee discount. Context A test of 40 sliding fee discount transactions was performed and resulted in two instances where the Center could not provide the necessary forms to support patient income and family size. Our sample was a statistically valid sample. Questioned Costs None. Cause The Center did not have adequate internal controls in place to effectively ensure that the proper sliding fee discount was calculated and applied based on the Center's sliding fee discount policy. Effect The Center did not comply with the appropriate rules and regulations as per the Uniform Guidance. Wood River Health Services, Inc. Schedule of Findings and Questioned Costs Year Ended June 30, 2023 41 Identification of Repeat Finding Yes - See finding 2022-001 Recommendation The Center should establish a system of internal controls to ensure that all sliding fee discounts are properly calculated based on patient provided forms. Views of Responsible Officials and Planned Corrective Actions Management agrees with the audit finding and will strengthen internal controls and accountability to correct the deficiency.
Finding 2023-001
Finding 2023-001: Special Tests and Provisions - Sliding Fee Scale Documentation Grantor: U.S. Department of Health and Human Services Federal Program Names: Health Center Program Cluster: COVID - 19 - Health Center Program (Community Health Centers, Migrant Health Centers, Health Care for the Homeless, and Public Housing Primary Care), COVID - 19 - Grants for New and Expanded Services under the Health Center Program, Grants for New and Expanded Services under the Health Center Program Federal Assistance Listing Numbers: 93.224 and 93.527 Criteria Health centers are required to have a corresponding schedule of discounts applied and adjusted on the basis of patients' ability to pay and their eligibility. A patient's eligibility to pay is determined based on the official poverty guideline, as revised by DHHS (42 CFR Sections 51c, 107(b)(5), 56.108(b)(5) and 56.303(f)). The Center should be implementing and monitoring procedures to properly determine, calculate and review sliding fee discounts issued to patients in accordance with the Center's sliding fee scale. Condition The Center did not always have the necessary documentation to support the patient's income and family size in order to determine the sliding fee discount. Context A test of 40 sliding fee discount transactions was performed and resulted in two instances where the Center could not provide the necessary forms to support patient income and family size. Our sample was a statistically valid sample. Questioned Costs None. Cause The Center did not have adequate internal controls in place to effectively ensure that the proper sliding fee discount was calculated and applied based on the Center's sliding fee discount policy. Effect The Center did not comply with the appropriate rules and regulations as per the Uniform Guidance. Wood River Health Services, Inc. Schedule of Findings and Questioned Costs Year Ended June 30, 2023 41 Identification of Repeat Finding Yes - See finding 2022-001 Recommendation The Center should establish a system of internal controls to ensure that all sliding fee discounts are properly calculated based on patient provided forms. Views of Responsible Officials and Planned Corrective Actions Management agrees with the audit finding and will strengthen internal controls and accountability to correct the deficiency.
Finding 2023-001
Finding 2023-001: Special Tests and Provisions - Sliding Fee Scale Documentation Grantor: U.S. Department of Health and Human Services Federal Program Names: Health Center Program Cluster: COVID - 19 - Health Center Program (Community Health Centers, Migrant Health Centers, Health Care for the Homeless, and Public Housing Primary Care), COVID - 19 - Grants for New and Expanded Services under the Health Center Program, Grants for New and Expanded Services under the Health Center Program Federal Assistance Listing Numbers: 93.224 and 93.527 Criteria Health centers are required to have a corresponding schedule of discounts applied and adjusted on the basis of patients' ability to pay and their eligibility. A patient's eligibility to pay is determined based on the official poverty guideline, as revised by DHHS (42 CFR Sections 51c, 107(b)(5), 56.108(b)(5) and 56.303(f)). The Center should be implementing and monitoring procedures to properly determine, calculate and review sliding fee discounts issued to patients in accordance with the Center's sliding fee scale. Condition The Center did not always have the necessary documentation to support the patient's income and family size in order to determine the sliding fee discount. Context A test of 40 sliding fee discount transactions was performed and resulted in two instances where the Center could not provide the necessary forms to support patient income and family size. Our sample was a statistically valid sample. Questioned Costs None. Cause The Center did not have adequate internal controls in place to effectively ensure that the proper sliding fee discount was calculated and applied based on the Center's sliding fee discount policy. Effect The Center did not comply with the appropriate rules and regulations as per the Uniform Guidance. Wood River Health Services, Inc. Schedule of Findings and Questioned Costs Year Ended June 30, 2023 41 Identification of Repeat Finding Yes - See finding 2022-001 Recommendation The Center should establish a system of internal controls to ensure that all sliding fee discounts are properly calculated based on patient provided forms. Views of Responsible Officials and Planned Corrective Actions Management agrees with the audit finding and will strengthen internal controls and accountability to correct the deficiency.
Finding 2023-001
Finding 2023-001: Special Tests and Provisions - Sliding Fee Scale Documentation Grantor: U.S. Department of Health and Human Services Federal Program Names: Health Center Program Cluster: COVID - 19 - Health Center Program (Community Health Centers, Migrant Health Centers, Health Care for the Homeless, and Public Housing Primary Care), COVID - 19 - Grants for New and Expanded Services under the Health Center Program, Grants for New and Expanded Services under the Health Center Program Federal Assistance Listing Numbers: 93.224 and 93.527 Criteria Health centers are required to have a corresponding schedule of discounts applied and adjusted on the basis of patients' ability to pay and their eligibility. A patient's eligibility to pay is determined based on the official poverty guideline, as revised by DHHS (42 CFR Sections 51c, 107(b)(5), 56.108(b)(5) and 56.303(f)). The Center should be implementing and monitoring procedures to properly determine, calculate and review sliding fee discounts issued to patients in accordance with the Center's sliding fee scale. Condition The Center did not always have the necessary documentation to support the patient's income and family size in order to determine the sliding fee discount. Context A test of 40 sliding fee discount transactions was performed and resulted in two instances where the Center could not provide the necessary forms to support patient income and family size. Our sample was a statistically valid sample. Questioned Costs None. Cause The Center did not have adequate internal controls in place to effectively ensure that the proper sliding fee discount was calculated and applied based on the Center's sliding fee discount policy. Effect The Center did not comply with the appropriate rules and regulations as per the Uniform Guidance. Wood River Health Services, Inc. Schedule of Findings and Questioned Costs Year Ended June 30, 2023 41 Identification of Repeat Finding Yes - See finding 2022-001 Recommendation The Center should establish a system of internal controls to ensure that all sliding fee discounts are properly calculated based on patient provided forms. Views of Responsible Officials and Planned Corrective Actions Management agrees with the audit finding and will strengthen internal controls and accountability to correct the deficiency.
Finding 2023-001
Finding 2023-001: Special Tests and Provisions - Sliding Fee Scale Documentation Grantor: U.S. Department of Health and Human Services Federal Program Names: Health Center Program Cluster: COVID - 19 - Health Center Program (Community Health Centers, Migrant Health Centers, Health Care for the Homeless, and Public Housing Primary Care), COVID - 19 - Grants for New and Expanded Services under the Health Center Program, Grants for New and Expanded Services under the Health Center Program Federal Assistance Listing Numbers: 93.224 and 93.527 Criteria Health centers are required to have a corresponding schedule of discounts applied and adjusted on the basis of patients' ability to pay and their eligibility. A patient's eligibility to pay is determined based on the official poverty guideline, as revised by DHHS (42 CFR Sections 51c, 107(b)(5), 56.108(b)(5) and 56.303(f)). The Center should be implementing and monitoring procedures to properly determine, calculate and review sliding fee discounts issued to patients in accordance with the Center's sliding fee scale. Condition The Center did not always have the necessary documentation to support the patient's income and family size in order to determine the sliding fee discount. Context A test of 40 sliding fee discount transactions was performed and resulted in two instances where the Center could not provide the necessary forms to support patient income and family size. Our sample was a statistically valid sample. Questioned Costs None. Cause The Center did not have adequate internal controls in place to effectively ensure that the proper sliding fee discount was calculated and applied based on the Center's sliding fee discount policy. Effect The Center did not comply with the appropriate rules and regulations as per the Uniform Guidance. Wood River Health Services, Inc. Schedule of Findings and Questioned Costs Year Ended June 30, 2023 41 Identification of Repeat Finding Yes - See finding 2022-001 Recommendation The Center should establish a system of internal controls to ensure that all sliding fee discounts are properly calculated based on patient provided forms. Views of Responsible Officials and Planned Corrective Actions Management agrees with the audit finding and will strengthen internal controls and accountability to correct the deficiency.
Finding 2023-001
Finding 2023-001: Special Tests and Provisions - Sliding Fee Scale Documentation Grantor: U.S. Department of Health and Human Services Federal Program Names: Health Center Program Cluster: COVID - 19 - Health Center Program (Community Health Centers, Migrant Health Centers, Health Care for the Homeless, and Public Housing Primary Care), COVID - 19 - Grants for New and Expanded Services under the Health Center Program, Grants for New and Expanded Services under the Health Center Program Federal Assistance Listing Numbers: 93.224 and 93.527 Criteria Health centers are required to have a corresponding schedule of discounts applied and adjusted on the basis of patients' ability to pay and their eligibility. A patient's eligibility to pay is determined based on the official poverty guideline, as revised by DHHS (42 CFR Sections 51c, 107(b)(5), 56.108(b)(5) and 56.303(f)). The Center should be implementing and monitoring procedures to properly determine, calculate and review sliding fee discounts issued to patients in accordance with the Center's sliding fee scale. Condition The Center did not always have the necessary documentation to support the patient's income and family size in order to determine the sliding fee discount. Context A test of 40 sliding fee discount transactions was performed and resulted in two instances where the Center could not provide the necessary forms to support patient income and family size. Our sample was a statistically valid sample. Questioned Costs None. Cause The Center did not have adequate internal controls in place to effectively ensure that the proper sliding fee discount was calculated and applied based on the Center's sliding fee discount policy. Effect The Center did not comply with the appropriate rules and regulations as per the Uniform Guidance. Wood River Health Services, Inc. Schedule of Findings and Questioned Costs Year Ended June 30, 2023 41 Identification of Repeat Finding Yes - See finding 2022-001 Recommendation The Center should establish a system of internal controls to ensure that all sliding fee discounts are properly calculated based on patient provided forms. Views of Responsible Officials and Planned Corrective Actions Management agrees with the audit finding and will strengthen internal controls and accountability to correct the deficiency.