FAC Explorer

Audit 13398

FY End
2023-06-30
Total Expended
$21.19M
Findings
6
Programs
24
Organization: No/aids Task Force D/b/a Crescentcare (LA)
Year: 2023 Accepted: 2024-01-24
Auditor: Dingus Zarecor & Associates PLLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
9664 2023-002 - Yes N
9665 2023-002 - Yes N
9666 2023-002 - Yes N
586106 2023-002 - Yes N
586107 2023-002 - Yes N
586108 2023-002 - Yes N

Programs

ALN Program Spent Major Findings
93.914 Hiv Emergency Relief Project Grants $3.14M Yes 0
14.267 Continuum of Care Program $1.83M - 0
93.224 Consolidated Health Centers (community Health Centers, Migrant Health Centers, Health Care for the Homeless, and Public Housing Primary Care) $1.42M Yes 1
93.917 Hiv Care Formula Grants $1.19M - 0
93.243 Substance Abuse and Mental Health Services_projects of Regional and National Significance $1.19M - 0
93.153 Coordinated Services and Access to Research for Women, Infants, Children, and Youth $1.14M Yes 0
93.940 Hiv Prevention Activities_health Department Based $999,632 - 0
93.939 Hiv Prevention Activities_non-Governmental Organization Based $816,806 - 0
93.570 Community Services Block Grant_discretionary Awards $800,000 Yes 0
93.242 Mental Health Research Grants $609,280 - 0
93.944 Human Immunodeficiency Virus (hiv)/acquired Immunodeficiency Virus Syndrome (aids) Surveillance $519,425 - 0
93.696 Certified Community Behavioral Health Clinic Expansion Grants $466,572 - 0
93.959 Block Grants for Prevention and Treatment of Substance Abuse $244,341 - 0
14.241 Housing Opportunities for Persons with Aids $223,958 - 0
93.498 Provider Relief Fund $181,207 - 0
93.527 Affordable Care Act (aca) Grants for New and Expanded Services Under the Health Center Program $173,222 Yes 1
14.218 Community Development Block Grants/entitlement Grants $123,796 - 0
93.526 Affordable Care Act (aca) Grants for Capital Development in Health Centers $110,170 - 0
93.686 Ending the Hiv Epidemic: A Plan for America — Ryan White Hiv/aids Program Parts A and B (b) $103,168 - 0
93.421 Strengthening Public Health Systems and Services Through National Partnerships to Improve and Protect the Nation’s Health $80,000 - 0
93.488 National Harm Reduction Technical Assistance and Syringe Services Program (ssp) Monitoring and Evaluation Funding Opportunity $66,667 - 0
93.898 Cancer Prevention and Control Programs for State, Territorial and Tribal Organizations $20,327 - 0
93.918 Grants to Provide Outpatient Early Intervention Services with Respect to Hiv Disease $10,033 - 0
93.136 Injury Prevention and Control Research and State and Community Based Programs $5,000 - 0

Contacts

Name Title Type
LKHGD25CMJW9 Annette Leblanc Auditee
5048107690 Shaun Johnson Auditor
No contacts on file

Notes to SEFA

Title: Basis of Presentation Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in accordance with the Uniform Guidance wherein certain types of expenditures are not allowable or are limited as to reimbursement. Therefore, some amounts presented in this Schedule may differ from amounts presented, or used in the preparation of, the consolidated financial statements. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of NO/AIDS Task Force doing business as CrescentCare (the Organization) under programs of the federal government for the year ended June 30, 2023. Amounts reported on the Schedule for Federal Assistance Listing number 93.498 – Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution are based upon the December 31, 2022, Provider Relief Fund report. The information in this 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 Organization, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the Organization.
Title: De Minimis Indirect Cost Rate Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in accordance with the Uniform Guidance wherein certain types of expenditures are not allowable or are limited as to reimbursement. Therefore, some amounts presented in this Schedule may differ from amounts presented, or used in the preparation of, the consolidated financial statements. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. During the year ended June 30, 2023, the Organization did not elect to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance related to federal grants due to differing funder requirements.
Title: Loans Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in accordance with the Uniform Guidance wherein certain types of expenditures are not allowable or are limited as to reimbursement. Therefore, some amounts presented in this Schedule may differ from amounts presented, or used in the preparation of, the consolidated financial statements. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. Assistance in the form of a loan is included in the accompanying schedule of expenditures of federal awards. Loan funds of $800,000 were expended during the year ended June 30, 2023. The related loan balance was $800,000 at June 30, 2023.

Finding Details

Finding 2023-002
Federal Organization: U.S Department of Health and Human Services Assistance Listing Numbers: 93.224 & 93.527 Health Center Program Cluster Award Numbers: H80CS26583, H8FCS41666 Criteria : Compliance Finding Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, Subpart F, Compliance Supplement, Part 4, Compliance Requirement N, Special Tests and Provisions states, “Health Centers must prepare and apply a sliding fee discount schedule so that the amounts owed for health center services by eligible patients are adjusted (discounted) based on the patients ability to pay.” Condition: During our testing of sliding fee discounts for health center patients qualifying for reduced charge visits, we identified one incident where the slide fee was applied to a patient account without a completed application on file and three incidents in which the incorrect sliding fee was applied. Context: This finding appears to be a systemic incident. A sample size of 25 patients included one without an application on file and three which did not have the correct sliding fee applied. Cause:The Organization did not follow its policies and procedures set in place to ensure the sliding fee schedule discount is correctly determined and applied to patient accounts. Effect: Patients may have been granted the incorrect sliding fee discount Questioned Costs: There were no questioned costs identified Recommendation: We recommend continued effort in training personnel to be properly trained on applying the appropriate sliding fee discount based on the Organization’s approved policy and in compliance with the OMB Compliance Supplement requirements. An appropriate level of review should be conducted on patient accounts to ensure proper document retention, application of sliding fee discounts, and third-party insurance billing. Views of Responsible Officials and Planned Corrective Action: CrescentCare agrees with the finding and has put staff and procedures in place to prevent these incidents from occurring.
Finding 2023-002
Federal Organization: U.S Department of Health and Human Services Assistance Listing Numbers: 93.224 & 93.527 Health Center Program Cluster Award Numbers: H80CS26583, H8FCS41666 Criteria : Compliance Finding Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, Subpart F, Compliance Supplement, Part 4, Compliance Requirement N, Special Tests and Provisions states, “Health Centers must prepare and apply a sliding fee discount schedule so that the amounts owed for health center services by eligible patients are adjusted (discounted) based on the patients ability to pay.” Condition: During our testing of sliding fee discounts for health center patients qualifying for reduced charge visits, we identified one incident where the slide fee was applied to a patient account without a completed application on file and three incidents in which the incorrect sliding fee was applied. Context: This finding appears to be a systemic incident. A sample size of 25 patients included one without an application on file and three which did not have the correct sliding fee applied. Cause:The Organization did not follow its policies and procedures set in place to ensure the sliding fee schedule discount is correctly determined and applied to patient accounts. Effect: Patients may have been granted the incorrect sliding fee discount Questioned Costs: There were no questioned costs identified Recommendation: We recommend continued effort in training personnel to be properly trained on applying the appropriate sliding fee discount based on the Organization’s approved policy and in compliance with the OMB Compliance Supplement requirements. An appropriate level of review should be conducted on patient accounts to ensure proper document retention, application of sliding fee discounts, and third-party insurance billing. Views of Responsible Officials and Planned Corrective Action: CrescentCare agrees with the finding and has put staff and procedures in place to prevent these incidents from occurring.
Finding 2023-002
Federal Organization: U.S Department of Health and Human Services Assistance Listing Numbers: 93.224 & 93.527 Health Center Program Cluster Award Numbers: H80CS26583, H8FCS41666 Criteria : Compliance Finding Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, Subpart F, Compliance Supplement, Part 4, Compliance Requirement N, Special Tests and Provisions states, “Health Centers must prepare and apply a sliding fee discount schedule so that the amounts owed for health center services by eligible patients are adjusted (discounted) based on the patients ability to pay.” Condition: During our testing of sliding fee discounts for health center patients qualifying for reduced charge visits, we identified one incident where the slide fee was applied to a patient account without a completed application on file and three incidents in which the incorrect sliding fee was applied. Context: This finding appears to be a systemic incident. A sample size of 25 patients included one without an application on file and three which did not have the correct sliding fee applied. Cause:The Organization did not follow its policies and procedures set in place to ensure the sliding fee schedule discount is correctly determined and applied to patient accounts. Effect: Patients may have been granted the incorrect sliding fee discount Questioned Costs: There were no questioned costs identified Recommendation: We recommend continued effort in training personnel to be properly trained on applying the appropriate sliding fee discount based on the Organization’s approved policy and in compliance with the OMB Compliance Supplement requirements. An appropriate level of review should be conducted on patient accounts to ensure proper document retention, application of sliding fee discounts, and third-party insurance billing. Views of Responsible Officials and Planned Corrective Action: CrescentCare agrees with the finding and has put staff and procedures in place to prevent these incidents from occurring.
Finding 2023-002
Federal Organization: U.S Department of Health and Human Services Assistance Listing Numbers: 93.224 & 93.527 Health Center Program Cluster Award Numbers: H80CS26583, H8FCS41666 Criteria : Compliance Finding Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, Subpart F, Compliance Supplement, Part 4, Compliance Requirement N, Special Tests and Provisions states, “Health Centers must prepare and apply a sliding fee discount schedule so that the amounts owed for health center services by eligible patients are adjusted (discounted) based on the patients ability to pay.” Condition: During our testing of sliding fee discounts for health center patients qualifying for reduced charge visits, we identified one incident where the slide fee was applied to a patient account without a completed application on file and three incidents in which the incorrect sliding fee was applied. Context: This finding appears to be a systemic incident. A sample size of 25 patients included one without an application on file and three which did not have the correct sliding fee applied. Cause:The Organization did not follow its policies and procedures set in place to ensure the sliding fee schedule discount is correctly determined and applied to patient accounts. Effect: Patients may have been granted the incorrect sliding fee discount Questioned Costs: There were no questioned costs identified Recommendation: We recommend continued effort in training personnel to be properly trained on applying the appropriate sliding fee discount based on the Organization’s approved policy and in compliance with the OMB Compliance Supplement requirements. An appropriate level of review should be conducted on patient accounts to ensure proper document retention, application of sliding fee discounts, and third-party insurance billing. Views of Responsible Officials and Planned Corrective Action: CrescentCare agrees with the finding and has put staff and procedures in place to prevent these incidents from occurring.
Finding 2023-002
Federal Organization: U.S Department of Health and Human Services Assistance Listing Numbers: 93.224 & 93.527 Health Center Program Cluster Award Numbers: H80CS26583, H8FCS41666 Criteria : Compliance Finding Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, Subpart F, Compliance Supplement, Part 4, Compliance Requirement N, Special Tests and Provisions states, “Health Centers must prepare and apply a sliding fee discount schedule so that the amounts owed for health center services by eligible patients are adjusted (discounted) based on the patients ability to pay.” Condition: During our testing of sliding fee discounts for health center patients qualifying for reduced charge visits, we identified one incident where the slide fee was applied to a patient account without a completed application on file and three incidents in which the incorrect sliding fee was applied. Context: This finding appears to be a systemic incident. A sample size of 25 patients included one without an application on file and three which did not have the correct sliding fee applied. Cause:The Organization did not follow its policies and procedures set in place to ensure the sliding fee schedule discount is correctly determined and applied to patient accounts. Effect: Patients may have been granted the incorrect sliding fee discount Questioned Costs: There were no questioned costs identified Recommendation: We recommend continued effort in training personnel to be properly trained on applying the appropriate sliding fee discount based on the Organization’s approved policy and in compliance with the OMB Compliance Supplement requirements. An appropriate level of review should be conducted on patient accounts to ensure proper document retention, application of sliding fee discounts, and third-party insurance billing. Views of Responsible Officials and Planned Corrective Action: CrescentCare agrees with the finding and has put staff and procedures in place to prevent these incidents from occurring.
Finding 2023-002
Federal Organization: U.S Department of Health and Human Services Assistance Listing Numbers: 93.224 & 93.527 Health Center Program Cluster Award Numbers: H80CS26583, H8FCS41666 Criteria : Compliance Finding Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, Subpart F, Compliance Supplement, Part 4, Compliance Requirement N, Special Tests and Provisions states, “Health Centers must prepare and apply a sliding fee discount schedule so that the amounts owed for health center services by eligible patients are adjusted (discounted) based on the patients ability to pay.” Condition: During our testing of sliding fee discounts for health center patients qualifying for reduced charge visits, we identified one incident where the slide fee was applied to a patient account without a completed application on file and three incidents in which the incorrect sliding fee was applied. Context: This finding appears to be a systemic incident. A sample size of 25 patients included one without an application on file and three which did not have the correct sliding fee applied. Cause:The Organization did not follow its policies and procedures set in place to ensure the sliding fee schedule discount is correctly determined and applied to patient accounts. Effect: Patients may have been granted the incorrect sliding fee discount Questioned Costs: There were no questioned costs identified Recommendation: We recommend continued effort in training personnel to be properly trained on applying the appropriate sliding fee discount based on the Organization’s approved policy and in compliance with the OMB Compliance Supplement requirements. An appropriate level of review should be conducted on patient accounts to ensure proper document retention, application of sliding fee discounts, and third-party insurance billing. Views of Responsible Officials and Planned Corrective Action: CrescentCare agrees with the finding and has put staff and procedures in place to prevent these incidents from occurring.