Audit 19323

FY End
2022-12-31
Total Expended
$6.52M
Findings
10
Programs
14

Organization Exclusion Status:

Checking exclusion status...

Findings

ID Ref Severity Repeat Requirement
27961 2022-001 Significant Deficiency Yes N
27962 2022-001 Significant Deficiency Yes N
27963 2022-001 Significant Deficiency Yes N
27964 2022-001 Significant Deficiency Yes N
27965 2022-001 Significant Deficiency Yes N
604403 2022-001 Significant Deficiency Yes N
604404 2022-001 Significant Deficiency Yes N
604405 2022-001 Significant Deficiency Yes N
604406 2022-001 Significant Deficiency Yes N
604407 2022-001 Significant Deficiency Yes N

Contacts

Name Title Type
WSN8KLTNWVN5 Steve Bevans Auditee
6608517757 Jon Waitukaitis Auditor
No contacts on file

Notes to SEFA

Title: Federal Insurance and 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 UniformGuidance, wherein certain types of expenditures are not allowable or are limited as toreimbursement. Pass-through entity numbers are presented where available.None of the federal expenditures on the Schedule were provided to subrecipients. De Minimis Rate Used: N Rate Explanation: The Organization did not elect to use the 10 percent de minimis indirect cost rate forfiscal year 2022. The Organization had no federal insurance programs in effect and no loan or loanguarantee programs outstanding during the year ended December 31, 2022.
Title: Relationship to Basic Consolidated Financial Statements 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 UniformGuidance, wherein certain types of expenditures are not allowable or are limited as toreimbursement. Pass-through entity numbers are presented where available.None of the federal expenditures on the Schedule were provided to subrecipients. De Minimis Rate Used: N Rate Explanation: The Organization did not elect to use the 10 percent de minimis indirect cost rate forfiscal year 2022. Federal awards from the Provider Relief Funds included in the accompanying scheduleof expenditures of federal awards are reflected in the beginning net position for the fiscalyear as well as reported as grant revenue in the Organization's basic consolidatedfinancial statements. Expenditures reported occurred from July 1, 2021 throughDecember 31, 2022. All other federal awards included in the accompanying schedule ofexpenditures of federal awards are reported as grant revenue in the Organization'sbasic consolidated financial statements.

Finding Details

Condition: Patients were given inappropriate sliding scale fee adjustments based on supporting sliding scale fee calculation documentation in accordance with the Organization's policy. Criteria: Out of 1,721 patients who received sliding scale fee adjustments, a sample of 98 patients who received sliding scale fee adjustments were tested. One patient was billed an inappropriate amount based on the Organization's sliding scale fee adjustment. Cause: Organization personnel recorded the sliding scale level incorrectly in the medical billing software. Effect: Improper sliding scale fee adjustments were given. Recommendation: Management should ensure all personnel understand the sliding scale fee policy and adhere to the requirements and guidelines set forth in the policy. Because the policy affects program income, procedures should be implemented to ensure that all patients are billed the appropriate amount based on the sliding fee scale and only individuals who qualify under the policy guidelines receive sliding scale fee adjustments.
Condition: Patients were given inappropriate sliding scale fee adjustments based on supporting sliding scale fee calculation documentation in accordance with the Organization's policy. Criteria: Out of 1,721 patients who received sliding scale fee adjustments, a sample of 98 patients who received sliding scale fee adjustments were tested. One patient was billed an inappropriate amount based on the Organization's sliding scale fee adjustment. Cause: Organization personnel recorded the sliding scale level incorrectly in the medical billing software. Effect: Improper sliding scale fee adjustments were given. Recommendation: Management should ensure all personnel understand the sliding scale fee policy and adhere to the requirements and guidelines set forth in the policy. Because the policy affects program income, procedures should be implemented to ensure that all patients are billed the appropriate amount based on the sliding fee scale and only individuals who qualify under the policy guidelines receive sliding scale fee adjustments.
Condition: Patients were given inappropriate sliding scale fee adjustments based on supporting sliding scale fee calculation documentation in accordance with the Organization's policy. Criteria: Out of 1,721 patients who received sliding scale fee adjustments, a sample of 98 patients who received sliding scale fee adjustments were tested. One patient was billed an inappropriate amount based on the Organization's sliding scale fee adjustment. Cause: Organization personnel recorded the sliding scale level incorrectly in the medical billing software. Effect: Improper sliding scale fee adjustments were given. Recommendation: Management should ensure all personnel understand the sliding scale fee policy and adhere to the requirements and guidelines set forth in the policy. Because the policy affects program income, procedures should be implemented to ensure that all patients are billed the appropriate amount based on the sliding fee scale and only individuals who qualify under the policy guidelines receive sliding scale fee adjustments.
Condition: Patients were given inappropriate sliding scale fee adjustments based on supporting sliding scale fee calculation documentation in accordance with the Organization's policy. Criteria: Out of 1,721 patients who received sliding scale fee adjustments, a sample of 98 patients who received sliding scale fee adjustments were tested. One patient was billed an inappropriate amount based on the Organization's sliding scale fee adjustment. Cause: Organization personnel recorded the sliding scale level incorrectly in the medical billing software. Effect: Improper sliding scale fee adjustments were given. Recommendation: Management should ensure all personnel understand the sliding scale fee policy and adhere to the requirements and guidelines set forth in the policy. Because the policy affects program income, procedures should be implemented to ensure that all patients are billed the appropriate amount based on the sliding fee scale and only individuals who qualify under the policy guidelines receive sliding scale fee adjustments.
Condition: Patients were given inappropriate sliding scale fee adjustments based on supporting sliding scale fee calculation documentation in accordance with the Organization's policy. Criteria: Out of 1,721 patients who received sliding scale fee adjustments, a sample of 98 patients who received sliding scale fee adjustments were tested. One patient was billed an inappropriate amount based on the Organization's sliding scale fee adjustment. Cause: Organization personnel recorded the sliding scale level incorrectly in the medical billing software. Effect: Improper sliding scale fee adjustments were given. Recommendation: Management should ensure all personnel understand the sliding scale fee policy and adhere to the requirements and guidelines set forth in the policy. Because the policy affects program income, procedures should be implemented to ensure that all patients are billed the appropriate amount based on the sliding fee scale and only individuals who qualify under the policy guidelines receive sliding scale fee adjustments.
Condition: Patients were given inappropriate sliding scale fee adjustments based on supporting sliding scale fee calculation documentation in accordance with the Organization's policy. Criteria: Out of 1,721 patients who received sliding scale fee adjustments, a sample of 98 patients who received sliding scale fee adjustments were tested. One patient was billed an inappropriate amount based on the Organization's sliding scale fee adjustment. Cause: Organization personnel recorded the sliding scale level incorrectly in the medical billing software. Effect: Improper sliding scale fee adjustments were given. Recommendation: Management should ensure all personnel understand the sliding scale fee policy and adhere to the requirements and guidelines set forth in the policy. Because the policy affects program income, procedures should be implemented to ensure that all patients are billed the appropriate amount based on the sliding fee scale and only individuals who qualify under the policy guidelines receive sliding scale fee adjustments.
Condition: Patients were given inappropriate sliding scale fee adjustments based on supporting sliding scale fee calculation documentation in accordance with the Organization's policy. Criteria: Out of 1,721 patients who received sliding scale fee adjustments, a sample of 98 patients who received sliding scale fee adjustments were tested. One patient was billed an inappropriate amount based on the Organization's sliding scale fee adjustment. Cause: Organization personnel recorded the sliding scale level incorrectly in the medical billing software. Effect: Improper sliding scale fee adjustments were given. Recommendation: Management should ensure all personnel understand the sliding scale fee policy and adhere to the requirements and guidelines set forth in the policy. Because the policy affects program income, procedures should be implemented to ensure that all patients are billed the appropriate amount based on the sliding fee scale and only individuals who qualify under the policy guidelines receive sliding scale fee adjustments.
Condition: Patients were given inappropriate sliding scale fee adjustments based on supporting sliding scale fee calculation documentation in accordance with the Organization's policy. Criteria: Out of 1,721 patients who received sliding scale fee adjustments, a sample of 98 patients who received sliding scale fee adjustments were tested. One patient was billed an inappropriate amount based on the Organization's sliding scale fee adjustment. Cause: Organization personnel recorded the sliding scale level incorrectly in the medical billing software. Effect: Improper sliding scale fee adjustments were given. Recommendation: Management should ensure all personnel understand the sliding scale fee policy and adhere to the requirements and guidelines set forth in the policy. Because the policy affects program income, procedures should be implemented to ensure that all patients are billed the appropriate amount based on the sliding fee scale and only individuals who qualify under the policy guidelines receive sliding scale fee adjustments.
Condition: Patients were given inappropriate sliding scale fee adjustments based on supporting sliding scale fee calculation documentation in accordance with the Organization's policy. Criteria: Out of 1,721 patients who received sliding scale fee adjustments, a sample of 98 patients who received sliding scale fee adjustments were tested. One patient was billed an inappropriate amount based on the Organization's sliding scale fee adjustment. Cause: Organization personnel recorded the sliding scale level incorrectly in the medical billing software. Effect: Improper sliding scale fee adjustments were given. Recommendation: Management should ensure all personnel understand the sliding scale fee policy and adhere to the requirements and guidelines set forth in the policy. Because the policy affects program income, procedures should be implemented to ensure that all patients are billed the appropriate amount based on the sliding fee scale and only individuals who qualify under the policy guidelines receive sliding scale fee adjustments.
Condition: Patients were given inappropriate sliding scale fee adjustments based on supporting sliding scale fee calculation documentation in accordance with the Organization's policy. Criteria: Out of 1,721 patients who received sliding scale fee adjustments, a sample of 98 patients who received sliding scale fee adjustments were tested. One patient was billed an inappropriate amount based on the Organization's sliding scale fee adjustment. Cause: Organization personnel recorded the sliding scale level incorrectly in the medical billing software. Effect: Improper sliding scale fee adjustments were given. Recommendation: Management should ensure all personnel understand the sliding scale fee policy and adhere to the requirements and guidelines set forth in the policy. Because the policy affects program income, procedures should be implemented to ensure that all patients are billed the appropriate amount based on the sliding fee scale and only individuals who qualify under the policy guidelines receive sliding scale fee adjustments.