FAC Explorer

Audit 1839

FY End
2023-06-30
Total Expended
$5.12M
Findings
8
Programs
6
Organization: Prairiestar Health Center, Inc. (KS)
Year: 2023 Accepted: 2023-10-31
Auditor: Forvis LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
972 2023-001 Significant Deficiency Yes N
973 2023-001 Significant Deficiency Yes N
974 2023-001 Significant Deficiency Yes N
975 2023-001 Significant Deficiency Yes N
577414 2023-001 Significant Deficiency Yes N
577415 2023-001 Significant Deficiency Yes N
577416 2023-001 Significant Deficiency Yes N
577417 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 $1.96M Yes 1
93.224 American Rescue Plan Act Funding for Health Centers $1.11M Yes 1
93.498 Provider Relief Fund $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) $512,285 Yes 1
93.526 Affordable Care Act (aca) Grants for Capital Development in Health Centers $307,180 - 0
93.224 Capital Assistance for Disaster Response and Recovery Efforts $146,311 Yes 1

Contacts

Name Title Type
HXE8JKHB7LB8 Bryant Anderson Auditee
6208020035 Christy Yoakum 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 the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts shown on the Schedule, if any, represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. De Minimis Rate Used: N Rate Explanation: PrairieStar Health Center, Inc. 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 PrairieStar Health Center, Inc., under programs of the federal government for the year ended June 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 PrairieStar Health Center, Inc., it is not intended to and does not present the financial position, results of operations, changes in net assets, or cash flows of PrairieStar Health Center, Inc.
Title: Federal Loan Programs 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 the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts shown on the Schedule, if any, represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. De Minimis Rate Used: N Rate Explanation: PrairieStar Health Center, Inc. has elected not to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance. PrairieStar Health Center, Inc. did not have any federal loan programs during the year ended June 30, 2023.
Title: Personal Protective Equipment (PPE)(Unaudited) 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 the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts shown on the Schedule, if any, represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. De Minimis Rate Used: N Rate Explanation: PrairieStar Health Center, Inc. has elected not to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance. PrairieStar Health Center, Inc. did not receive any donated PPE from a federal source during the year ended June 30, 2023.

Finding Details

Finding 2023-001
Health Center Program Cluster CFDA Nos. 93.224 and 93.527 U.S. Department of Health and Human Services Award No. 6 H80CS08239-14-01 Program Year 2023 Criteria or Specific Requirement – Special Tests and Provisions: Sliding Fee Discounts (42 USC 254(k)(3)(g); 42 CFR sections 51c.303(g) and 42 CFR section 56.303(f)) Condition – Patients received a sliding fee discount that was inconsistent with the stated sliding fee discount categories under the Organization’s policy. Questioned Cost – None Context – A sample of 40 patient encounters was tested out of the population of 76,396 encounters. The sample is not, and is not intended to be, statistically valid. Of the 40 patient encounters tested, 2 were determined to have resulted in an improper sliding fee adjustment based on the Organization’s policy and screening of patient eligibility. Effect – Sliding fee discounts were given to patients that were inconsistent with the Organization’s sliding fee policy. Cause – The Organization did not comply with their sliding fee policy. Identification as a Repeat Finding – Yes. Finding 2022-002. Recommendation – Management should ensure that sliding fee adjustments are properly applied in accordance with the sliding fee policy and patient eligibility.
Finding 2023-001
Health Center Program Cluster CFDA Nos. 93.224 and 93.527 U.S. Department of Health and Human Services Award No. 6 H80CS08239-14-01 Program Year 2023 Criteria or Specific Requirement – Special Tests and Provisions: Sliding Fee Discounts (42 USC 254(k)(3)(g); 42 CFR sections 51c.303(g) and 42 CFR section 56.303(f)) Condition – Patients received a sliding fee discount that was inconsistent with the stated sliding fee discount categories under the Organization’s policy. Questioned Cost – None Context – A sample of 40 patient encounters was tested out of the population of 76,396 encounters. The sample is not, and is not intended to be, statistically valid. Of the 40 patient encounters tested, 2 were determined to have resulted in an improper sliding fee adjustment based on the Organization’s policy and screening of patient eligibility. Effect – Sliding fee discounts were given to patients that were inconsistent with the Organization’s sliding fee policy. Cause – The Organization did not comply with their sliding fee policy. Identification as a Repeat Finding – Yes. Finding 2022-002. Recommendation – Management should ensure that sliding fee adjustments are properly applied in accordance with the sliding fee policy and patient eligibility.
Finding 2023-001
Health Center Program Cluster CFDA Nos. 93.224 and 93.527 U.S. Department of Health and Human Services Award No. 6 H80CS08239-14-01 Program Year 2023 Criteria or Specific Requirement – Special Tests and Provisions: Sliding Fee Discounts (42 USC 254(k)(3)(g); 42 CFR sections 51c.303(g) and 42 CFR section 56.303(f)) Condition – Patients received a sliding fee discount that was inconsistent with the stated sliding fee discount categories under the Organization’s policy. Questioned Cost – None Context – A sample of 40 patient encounters was tested out of the population of 76,396 encounters. The sample is not, and is not intended to be, statistically valid. Of the 40 patient encounters tested, 2 were determined to have resulted in an improper sliding fee adjustment based on the Organization’s policy and screening of patient eligibility. Effect – Sliding fee discounts were given to patients that were inconsistent with the Organization’s sliding fee policy. Cause – The Organization did not comply with their sliding fee policy. Identification as a Repeat Finding – Yes. Finding 2022-002. Recommendation – Management should ensure that sliding fee adjustments are properly applied in accordance with the sliding fee policy and patient eligibility.
Finding 2023-001
Health Center Program Cluster CFDA Nos. 93.224 and 93.527 U.S. Department of Health and Human Services Award No. 6 H80CS08239-14-01 Program Year 2023 Criteria or Specific Requirement – Special Tests and Provisions: Sliding Fee Discounts (42 USC 254(k)(3)(g); 42 CFR sections 51c.303(g) and 42 CFR section 56.303(f)) Condition – Patients received a sliding fee discount that was inconsistent with the stated sliding fee discount categories under the Organization’s policy. Questioned Cost – None Context – A sample of 40 patient encounters was tested out of the population of 76,396 encounters. The sample is not, and is not intended to be, statistically valid. Of the 40 patient encounters tested, 2 were determined to have resulted in an improper sliding fee adjustment based on the Organization’s policy and screening of patient eligibility. Effect – Sliding fee discounts were given to patients that were inconsistent with the Organization’s sliding fee policy. Cause – The Organization did not comply with their sliding fee policy. Identification as a Repeat Finding – Yes. Finding 2022-002. Recommendation – Management should ensure that sliding fee adjustments are properly applied in accordance with the sliding fee policy and patient eligibility.
Finding 2023-001
Health Center Program Cluster CFDA Nos. 93.224 and 93.527 U.S. Department of Health and Human Services Award No. 6 H80CS08239-14-01 Program Year 2023 Criteria or Specific Requirement – Special Tests and Provisions: Sliding Fee Discounts (42 USC 254(k)(3)(g); 42 CFR sections 51c.303(g) and 42 CFR section 56.303(f)) Condition – Patients received a sliding fee discount that was inconsistent with the stated sliding fee discount categories under the Organization’s policy. Questioned Cost – None Context – A sample of 40 patient encounters was tested out of the population of 76,396 encounters. The sample is not, and is not intended to be, statistically valid. Of the 40 patient encounters tested, 2 were determined to have resulted in an improper sliding fee adjustment based on the Organization’s policy and screening of patient eligibility. Effect – Sliding fee discounts were given to patients that were inconsistent with the Organization’s sliding fee policy. Cause – The Organization did not comply with their sliding fee policy. Identification as a Repeat Finding – Yes. Finding 2022-002. Recommendation – Management should ensure that sliding fee adjustments are properly applied in accordance with the sliding fee policy and patient eligibility.
Finding 2023-001
Health Center Program Cluster CFDA Nos. 93.224 and 93.527 U.S. Department of Health and Human Services Award No. 6 H80CS08239-14-01 Program Year 2023 Criteria or Specific Requirement – Special Tests and Provisions: Sliding Fee Discounts (42 USC 254(k)(3)(g); 42 CFR sections 51c.303(g) and 42 CFR section 56.303(f)) Condition – Patients received a sliding fee discount that was inconsistent with the stated sliding fee discount categories under the Organization’s policy. Questioned Cost – None Context – A sample of 40 patient encounters was tested out of the population of 76,396 encounters. The sample is not, and is not intended to be, statistically valid. Of the 40 patient encounters tested, 2 were determined to have resulted in an improper sliding fee adjustment based on the Organization’s policy and screening of patient eligibility. Effect – Sliding fee discounts were given to patients that were inconsistent with the Organization’s sliding fee policy. Cause – The Organization did not comply with their sliding fee policy. Identification as a Repeat Finding – Yes. Finding 2022-002. Recommendation – Management should ensure that sliding fee adjustments are properly applied in accordance with the sliding fee policy and patient eligibility.
Finding 2023-001
Health Center Program Cluster CFDA Nos. 93.224 and 93.527 U.S. Department of Health and Human Services Award No. 6 H80CS08239-14-01 Program Year 2023 Criteria or Specific Requirement – Special Tests and Provisions: Sliding Fee Discounts (42 USC 254(k)(3)(g); 42 CFR sections 51c.303(g) and 42 CFR section 56.303(f)) Condition – Patients received a sliding fee discount that was inconsistent with the stated sliding fee discount categories under the Organization’s policy. Questioned Cost – None Context – A sample of 40 patient encounters was tested out of the population of 76,396 encounters. The sample is not, and is not intended to be, statistically valid. Of the 40 patient encounters tested, 2 were determined to have resulted in an improper sliding fee adjustment based on the Organization’s policy and screening of patient eligibility. Effect – Sliding fee discounts were given to patients that were inconsistent with the Organization’s sliding fee policy. Cause – The Organization did not comply with their sliding fee policy. Identification as a Repeat Finding – Yes. Finding 2022-002. Recommendation – Management should ensure that sliding fee adjustments are properly applied in accordance with the sliding fee policy and patient eligibility.
Finding 2023-001
Health Center Program Cluster CFDA Nos. 93.224 and 93.527 U.S. Department of Health and Human Services Award No. 6 H80CS08239-14-01 Program Year 2023 Criteria or Specific Requirement – Special Tests and Provisions: Sliding Fee Discounts (42 USC 254(k)(3)(g); 42 CFR sections 51c.303(g) and 42 CFR section 56.303(f)) Condition – Patients received a sliding fee discount that was inconsistent with the stated sliding fee discount categories under the Organization’s policy. Questioned Cost – None Context – A sample of 40 patient encounters was tested out of the population of 76,396 encounters. The sample is not, and is not intended to be, statistically valid. Of the 40 patient encounters tested, 2 were determined to have resulted in an improper sliding fee adjustment based on the Organization’s policy and screening of patient eligibility. Effect – Sliding fee discounts were given to patients that were inconsistent with the Organization’s sliding fee policy. Cause – The Organization did not comply with their sliding fee policy. Identification as a Repeat Finding – Yes. Finding 2022-002. Recommendation – Management should ensure that sliding fee adjustments are properly applied in accordance with the sliding fee policy and patient eligibility.