Criteria or Specific Requirement
Per Title 42 Chapter 1 Subchapter D Section 51c303(f), “Health centers must have a schedule of fees or payments for the provision of their health services consistent with locally prevailing rates or charges designed to cover their reasonable costs of operation. They are also required to have a corresponding schedule of discounts applied and adjusted on the basis of the patient’s ability to pay.”
Condition and Context
During our testing of forty sliding fee discounts for health center patients qualifying for reduced charge visits, we identified one visit that received the incorrect sliding fee discount.
Effect
Potential that a patient would not receive the appropriate sliding fee discount.
Questioned Costs
None identified.
Cause
Clerical error in which the incorrect discount was applied due to lack of an oversight process in place.
Recommendation
We recommend the Organization to review internal controls in regards to the determination, recording, and monitoring of the sliding fee process to ensure that appropriate sliding fee rates/categories are utilized for each sliding fee encounter.
Views of Responsible Officials
The Organization corrected the claim on November 15, 2023 to give the patient the appropriate sliding fee discount. The Organization has provided education to staff instructing them that the charges quoted at a patient's slide will change if the slide is different at the time of service. IT has also added verbiage to the dental treatment plans stating that the slide at the time of service will be applied even if the quoted price was at a different slide.
Criteria or Specific Requirement
2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award requires compliance with the provisions of procurement and suspension and debarment. The Organization should have internal controls designed to ensure compliance with these provisions.
Condition and Context
We noted the Organization is not in compliance with requirements related to Procurement, Suspension and Debarment. During our testing, we noted the following exception:
• For two of the five procurement transactions tested the Organization did not retain support to document the procurement methods followed (I.e., sole source, small purchases, sealed bids, proposals, etc.).
Effect
The auditor noted instances of noncompliance. Noncompliance results in possible federal funds provided to ineligible subrecipients and/or vendors.
Questioned Costs
None identified.
Cause
The Organization lacked a process to ensure all supporting procurement documentation is retained to support the procurement method used.
Recommendation
We recommend the Organization retain all documentation and support to show that the procurement policy was followed.
Views of Responsible Officials
The Organization does have a policy for Procurement, Suspension, and Debarment. The procurement documents were misfiled and staff have not been able to locate the documents. The Organization provided education to staff on the importance of retention of records and ensuring documents are filed in the correct folders.
Criteria or Specific Requirement
Per Title 42 Chapter 1 Subchapter D Section 51c303(f), “Health centers must have a schedule of fees or payments for the provision of their health services consistent with locally prevailing rates or charges designed to cover their reasonable costs of operation. They are also required to have a corresponding schedule of discounts applied and adjusted on the basis of the patient’s ability to pay.”
Condition and Context
During our testing of forty sliding fee discounts for health center patients qualifying for reduced charge visits, we identified one visit that received the incorrect sliding fee discount.
Effect
Potential that a patient would not receive the appropriate sliding fee discount.
Questioned Costs
None identified.
Cause
Clerical error in which the incorrect discount was applied due to lack of an oversight process in place.
Recommendation
We recommend the Organization to review internal controls in regards to the determination, recording, and monitoring of the sliding fee process to ensure that appropriate sliding fee rates/categories are utilized for each sliding fee encounter.
Views of Responsible Officials
The Organization corrected the claim on November 15, 2023 to give the patient the appropriate sliding fee discount. The Organization has provided education to staff instructing them that the charges quoted at a patient's slide will change if the slide is different at the time of service. IT has also added verbiage to the dental treatment plans stating that the slide at the time of service will be applied even if the quoted price was at a different slide.
Criteria or Specific Requirement
2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award requires compliance with the provisions of procurement and suspension and debarment. The Organization should have internal controls designed to ensure compliance with these provisions.
Condition and Context
We noted the Organization is not in compliance with requirements related to Procurement, Suspension and Debarment. During our testing, we noted the following exception:
• For two of the five procurement transactions tested the Organization did not retain support to document the procurement methods followed (I.e., sole source, small purchases, sealed bids, proposals, etc.).
Effect
The auditor noted instances of noncompliance. Noncompliance results in possible federal funds provided to ineligible subrecipients and/or vendors.
Questioned Costs
None identified.
Cause
The Organization lacked a process to ensure all supporting procurement documentation is retained to support the procurement method used.
Recommendation
We recommend the Organization retain all documentation and support to show that the procurement policy was followed.
Views of Responsible Officials
The Organization does have a policy for Procurement, Suspension, and Debarment. The procurement documents were misfiled and staff have not been able to locate the documents. The Organization provided education to staff on the importance of retention of records and ensuring documents are filed in the correct folders.
Criteria or Specific Requirement
Per Title 42 Chapter 1 Subchapter D Section 51c303(f), “Health centers must have a schedule of fees or payments for the provision of their health services consistent with locally prevailing rates or charges designed to cover their reasonable costs of operation. They are also required to have a corresponding schedule of discounts applied and adjusted on the basis of the patient’s ability to pay.”
Condition and Context
During our testing of forty sliding fee discounts for health center patients qualifying for reduced charge visits, we identified one visit that received the incorrect sliding fee discount.
Effect
Potential that a patient would not receive the appropriate sliding fee discount.
Questioned Costs
None identified.
Cause
Clerical error in which the incorrect discount was applied due to lack of an oversight process in place.
Recommendation
We recommend the Organization to review internal controls in regards to the determination, recording, and monitoring of the sliding fee process to ensure that appropriate sliding fee rates/categories are utilized for each sliding fee encounter.
Views of Responsible Officials
The Organization corrected the claim on November 15, 2023 to give the patient the appropriate sliding fee discount. The Organization has provided education to staff instructing them that the charges quoted at a patient's slide will change if the slide is different at the time of service. IT has also added verbiage to the dental treatment plans stating that the slide at the time of service will be applied even if the quoted price was at a different slide.
Criteria or Specific Requirement
2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award requires compliance with the provisions of procurement and suspension and debarment. The Organization should have internal controls designed to ensure compliance with these provisions.
Condition and Context
We noted the Organization is not in compliance with requirements related to Procurement, Suspension and Debarment. During our testing, we noted the following exception:
• For two of the five procurement transactions tested the Organization did not retain support to document the procurement methods followed (I.e., sole source, small purchases, sealed bids, proposals, etc.).
Effect
The auditor noted instances of noncompliance. Noncompliance results in possible federal funds provided to ineligible subrecipients and/or vendors.
Questioned Costs
None identified.
Cause
The Organization lacked a process to ensure all supporting procurement documentation is retained to support the procurement method used.
Recommendation
We recommend the Organization retain all documentation and support to show that the procurement policy was followed.
Views of Responsible Officials
The Organization does have a policy for Procurement, Suspension, and Debarment. The procurement documents were misfiled and staff have not been able to locate the documents. The Organization provided education to staff on the importance of retention of records and ensuring documents are filed in the correct folders.
Criteria or Specific Requirement
Per Title 42 Chapter 1 Subchapter D Section 51c303(f), “Health centers must have a schedule of fees or payments for the provision of their health services consistent with locally prevailing rates or charges designed to cover their reasonable costs of operation. They are also required to have a corresponding schedule of discounts applied and adjusted on the basis of the patient’s ability to pay.”
Condition and Context
During our testing of forty sliding fee discounts for health center patients qualifying for reduced charge visits, we identified one visit that received the incorrect sliding fee discount.
Effect
Potential that a patient would not receive the appropriate sliding fee discount.
Questioned Costs
None identified.
Cause
Clerical error in which the incorrect discount was applied due to lack of an oversight process in place.
Recommendation
We recommend the Organization to review internal controls in regards to the determination, recording, and monitoring of the sliding fee process to ensure that appropriate sliding fee rates/categories are utilized for each sliding fee encounter.
Views of Responsible Officials
The Organization corrected the claim on November 15, 2023 to give the patient the appropriate sliding fee discount. The Organization has provided education to staff instructing them that the charges quoted at a patient's slide will change if the slide is different at the time of service. IT has also added verbiage to the dental treatment plans stating that the slide at the time of service will be applied even if the quoted price was at a different slide.
Criteria or Specific Requirement
2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award requires compliance with the provisions of procurement and suspension and debarment. The Organization should have internal controls designed to ensure compliance with these provisions.
Condition and Context
We noted the Organization is not in compliance with requirements related to Procurement, Suspension and Debarment. During our testing, we noted the following exception:
• For two of the five procurement transactions tested the Organization did not retain support to document the procurement methods followed (I.e., sole source, small purchases, sealed bids, proposals, etc.).
Effect
The auditor noted instances of noncompliance. Noncompliance results in possible federal funds provided to ineligible subrecipients and/or vendors.
Questioned Costs
None identified.
Cause
The Organization lacked a process to ensure all supporting procurement documentation is retained to support the procurement method used.
Recommendation
We recommend the Organization retain all documentation and support to show that the procurement policy was followed.
Views of Responsible Officials
The Organization does have a policy for Procurement, Suspension, and Debarment. The procurement documents were misfiled and staff have not been able to locate the documents. The Organization provided education to staff on the importance of retention of records and ensuring documents are filed in the correct folders.
Criteria or Specific Requirement
Per Title 42 Chapter 1 Subchapter D Section 51c303(f), “Health centers must have a schedule of fees or payments for the provision of their health services consistent with locally prevailing rates or charges designed to cover their reasonable costs of operation. They are also required to have a corresponding schedule of discounts applied and adjusted on the basis of the patient’s ability to pay.”
Condition and Context
During our testing of forty sliding fee discounts for health center patients qualifying for reduced charge visits, we identified one visit that received the incorrect sliding fee discount.
Effect
Potential that a patient would not receive the appropriate sliding fee discount.
Questioned Costs
None identified.
Cause
Clerical error in which the incorrect discount was applied due to lack of an oversight process in place.
Recommendation
We recommend the Organization to review internal controls in regards to the determination, recording, and monitoring of the sliding fee process to ensure that appropriate sliding fee rates/categories are utilized for each sliding fee encounter.
Views of Responsible Officials
The Organization corrected the claim on November 15, 2023 to give the patient the appropriate sliding fee discount. The Organization has provided education to staff instructing them that the charges quoted at a patient's slide will change if the slide is different at the time of service. IT has also added verbiage to the dental treatment plans stating that the slide at the time of service will be applied even if the quoted price was at a different slide.
Criteria or Specific Requirement
2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award requires compliance with the provisions of procurement and suspension and debarment. The Organization should have internal controls designed to ensure compliance with these provisions.
Condition and Context
We noted the Organization is not in compliance with requirements related to Procurement, Suspension and Debarment. During our testing, we noted the following exception:
• For two of the five procurement transactions tested the Organization did not retain support to document the procurement methods followed (I.e., sole source, small purchases, sealed bids, proposals, etc.).
Effect
The auditor noted instances of noncompliance. Noncompliance results in possible federal funds provided to ineligible subrecipients and/or vendors.
Questioned Costs
None identified.
Cause
The Organization lacked a process to ensure all supporting procurement documentation is retained to support the procurement method used.
Recommendation
We recommend the Organization retain all documentation and support to show that the procurement policy was followed.
Views of Responsible Officials
The Organization does have a policy for Procurement, Suspension, and Debarment. The procurement documents were misfiled and staff have not been able to locate the documents. The Organization provided education to staff on the importance of retention of records and ensuring documents are filed in the correct folders.
Criteria or Specific Requirement
Per Title 42 Chapter 1 Subchapter D Section 51c303(f), “Health centers must have a schedule of fees or payments for the provision of their health services consistent with locally prevailing rates or charges designed to cover their reasonable costs of operation. They are also required to have a corresponding schedule of discounts applied and adjusted on the basis of the patient’s ability to pay.”
Condition and Context
During our testing of forty sliding fee discounts for health center patients qualifying for reduced charge visits, we identified one visit that received the incorrect sliding fee discount.
Effect
Potential that a patient would not receive the appropriate sliding fee discount.
Questioned Costs
None identified.
Cause
Clerical error in which the incorrect discount was applied due to lack of an oversight process in place.
Recommendation
We recommend the Organization to review internal controls in regards to the determination, recording, and monitoring of the sliding fee process to ensure that appropriate sliding fee rates/categories are utilized for each sliding fee encounter.
Views of Responsible Officials
The Organization corrected the claim on November 15, 2023 to give the patient the appropriate sliding fee discount. The Organization has provided education to staff instructing them that the charges quoted at a patient's slide will change if the slide is different at the time of service. IT has also added verbiage to the dental treatment plans stating that the slide at the time of service will be applied even if the quoted price was at a different slide.
Criteria or Specific Requirement
2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award requires compliance with the provisions of procurement and suspension and debarment. The Organization should have internal controls designed to ensure compliance with these provisions.
Condition and Context
We noted the Organization is not in compliance with requirements related to Procurement, Suspension and Debarment. During our testing, we noted the following exception:
• For two of the five procurement transactions tested the Organization did not retain support to document the procurement methods followed (I.e., sole source, small purchases, sealed bids, proposals, etc.).
Effect
The auditor noted instances of noncompliance. Noncompliance results in possible federal funds provided to ineligible subrecipients and/or vendors.
Questioned Costs
None identified.
Cause
The Organization lacked a process to ensure all supporting procurement documentation is retained to support the procurement method used.
Recommendation
We recommend the Organization retain all documentation and support to show that the procurement policy was followed.
Views of Responsible Officials
The Organization does have a policy for Procurement, Suspension, and Debarment. The procurement documents were misfiled and staff have not been able to locate the documents. The Organization provided education to staff on the importance of retention of records and ensuring documents are filed in the correct folders.