FAC Explorer

Audit 14809

FY End
2023-04-30
Total Expended
$1.98M
Findings
2
Programs
2
Organization: Tensas Community Health Center (LA)
Year: 2023 Accepted: 2024-01-31
Auditor: Hawthorn Waymouth & Carroll LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
10962 2023-001 Significant Deficiency Yes N
587404 2023-001 Significant Deficiency Yes N

Programs

ALN Program Spent Major Findings
93.527 Affordable Care Act (aca) Grants for New and Expanded Services Under the Health Center Program $1.08M Yes 0
93.224 Consolidated Health Centers (community Health Centers, Migrant Health Centers, Health Care for the Homeless, and Public Housing Primary Care) $886,617 Yes 1

Contacts

Name Title Type
WJUFKBDHUUT9 Jackie Schauf Auditee
3187661967 Kevin Rodriguez 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 cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The Organization has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. The accompanying schedule of expenditures of federal awards (the “schedule”) includes the federal award activity of Tensas Community Health Center under programs of the federal government for the year ended April 30, 2023. 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: Loans and Loan Guarantee Program Accounting Policies: Expenditures reported on the schedule are reported on the accrual basis of accounting. Such expenditures are recognized following cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The Organization has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. The Organization had no loans or loan guarantee programs outstanding as of April 30, 2023 for those loans described in 2 CFR 200.502(b).
Title: Subrecipients Accounting Policies: Expenditures reported on the schedule are reported on the accrual basis of accounting. Such expenditures are recognized following cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The Organization has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. The Organization did not pass-through any of its federal awards to subrecipients during the year ended April 30, 2023.
Title: Non-Cash Assistance Accounting Policies: Expenditures reported on the schedule are reported on the accrual basis of accounting. Such expenditures are recognized following cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The Organization has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. For the year ended April 30, 2023, the Organization did not expend any federal awards in the form of non-cash assistance.
Title: Donated Personal Protective Equipment Accounting Policies: Expenditures reported on the schedule are reported on the accrual basis of accounting. Such expenditures are recognized following cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The Organization has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. The Organization did not receive any donated federally funded personal protective equipment for the year ended April 30, 2023.

Finding Details

Finding 2023-001
Criteria: Health Centers must prepare and apply a sliding fee discount schedule so that amounts owed for health center services by eligible patients are adjusted or discounted based on the patient's ability to pay. Condition: Some patients did not receive the proper sliding fee discount. Cause: Errors within the setup of the Center's billing software and front desk turnover. Questioned Costs: Known or likely questioned costs are less than $25,000. Context: Of the 60 patients sampled, 13 patients did not receive the proper adjustment or discount. Effect: Improper adjustments or discounts could lead to inaccurate financial statements as well as improper patient billings. Auditor's Recommendation: Management should have procedures in place ensureing that each eligible patient receives the proper discount or adjustment based on their ability to pay. Management's Response: The Center agrees with the finding. While additional training and corrections to the practice management system were completed in the prior fiscal year, turnover and additional system issues still plague the process. The Center has developed an improved front desk audit tool in response to this finding which includes verifying certain sliding fee components with an updated methodology increasing the number in the sample per month. The new front desk audit tool will be tested by February 28, 2024 and continue monthly with changes suggested during the test as needed throughout the next 12 months.
Finding 2023-001
Criteria: Health Centers must prepare and apply a sliding fee discount schedule so that amounts owed for health center services by eligible patients are adjusted or discounted based on the patient's ability to pay. Condition: Some patients did not receive the proper sliding fee discount. Cause: Errors within the setup of the Center's billing software and front desk turnover. Questioned Costs: Known or likely questioned costs are less than $25,000. Context: Of the 60 patients sampled, 13 patients did not receive the proper adjustment or discount. Effect: Improper adjustments or discounts could lead to inaccurate financial statements as well as improper patient billings. Auditor's Recommendation: Management should have procedures in place ensureing that each eligible patient receives the proper discount or adjustment based on their ability to pay. Management's Response: The Center agrees with the finding. While additional training and corrections to the practice management system were completed in the prior fiscal year, turnover and additional system issues still plague the process. The Center has developed an improved front desk audit tool in response to this finding which includes verifying certain sliding fee components with an updated methodology increasing the number in the sample per month. The new front desk audit tool will be tested by February 28, 2024 and continue monthly with changes suggested during the test as needed throughout the next 12 months.