FAC Explorer

Audit 1956

FY End
2023-01-31
Total Expended
$5.41M
Findings
2
Programs
4
Organization: Milwaukee Health Services, Inc. (WI)
Year: 2023 Accepted: 2023-10-31
Auditor: Wipfli LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1032 2023-002 Significant Deficiency - N
577474 2023-002 Significant Deficiency - N

Programs

ALN Program Spent Major Findings
93.224 Consolidated Health Centers (community Health Centers, Migrant Health Centers, Health Care for the Homeless, and Public Housing Primary Care) $4.33M Yes 1
10.557 Special Supplemental Nutrition Program for Women, Infants, and Children $459,118 - 0
93.918 Grants to Provide Outpatient Early Intervention Services with Respect to Hiv Disease $438,314 - 0
93.526 Affordable Care Act (aca) Grants for Capital Development in Health Centers $186,752 - 0

Contacts

Name Title Type
PV1QHFRLXE15 Laurie Yake Auditee
4142676663 Craig Hirt Auditor
No contacts on file

Notes to SEFA

Title: BASIS OF ACCOUNTING Accounting Policies: The accompanying schedule of expenditures of federal and state awards (“schedule”) includes the federal and state grant activity of Milwaukee Health Services, Inc. under programs of the federal and state governments for the year ended January 31, 2023. The information in this schedule is presented in accordance with requirements of the Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) and the State of Wisconsin State Single Audit Guidelines (SSAG), issued by the State of Wisconsin Department of Administration. Because the schedule presents only a selected portion of the operations of Milwaukee Health Services, Inc., it is not intended to and does not present the financial position, changes in net assets, or cash flows of Milwaukee Health Services, Inc. De Minimis Rate Used: N Rate Explanation: N/A 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. Pass-through entity identifying numbers are presented where available.
Title: SUBRECIPIENTS Accounting Policies: The accompanying schedule of expenditures of federal and state awards (“schedule”) includes the federal and state grant activity of Milwaukee Health Services, Inc. under programs of the federal and state governments for the year ended January 31, 2023. The information in this schedule is presented in accordance with requirements of the Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) and the State of Wisconsin State Single Audit Guidelines (SSAG), issued by the State of Wisconsin Department of Administration. Because the schedule presents only a selected portion of the operations of Milwaukee Health Services, Inc., it is not intended to and does not present the financial position, changes in net assets, or cash flows of Milwaukee Health Services, Inc. De Minimis Rate Used: N Rate Explanation: N/A The Organization does not have sub‑recipients of federal or state awards.
Title: General Accounting Policies: The accompanying schedule of expenditures of federal and state awards (“schedule”) includes the federal and state grant activity of Milwaukee Health Services, Inc. under programs of the federal and state governments for the year ended January 31, 2023. The information in this schedule is presented in accordance with requirements of the Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) and the State of Wisconsin State Single Audit Guidelines (SSAG), issued by the State of Wisconsin Department of Administration. Because the schedule presents only a selected portion of the operations of Milwaukee Health Services, Inc., it is not intended to and does not present the financial position, changes in net assets, or cash flows of Milwaukee Health Services, Inc. De Minimis Rate Used: N Rate Explanation: N/A The accompanying schedule of expenditures of federal and state awards (“schedule”) includes the federal and state grant activity of Milwaukee Health Services, Inc. under programs of the federal and state governments for the year ended January 31, 2023. The information in this schedule is presented in accordance with requirements of the Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) and the State of Wisconsin State Single Audit Guidelines (SSAG), issued by the State of Wisconsin Department of Administration. Because the schedule presents only a selected portion of the operations of Milwaukee Health Services, Inc., it is not intended to and does not present the financial position, changes in net assets, or cash flows of Milwaukee Health Services, Inc.
Title: Indirect Costs Accounting Policies: The accompanying schedule of expenditures of federal and state awards (“schedule”) includes the federal and state grant activity of Milwaukee Health Services, Inc. under programs of the federal and state governments for the year ended January 31, 2023. The information in this schedule is presented in accordance with requirements of the Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) and the State of Wisconsin State Single Audit Guidelines (SSAG), issued by the State of Wisconsin Department of Administration. Because the schedule presents only a selected portion of the operations of Milwaukee Health Services, Inc., it is not intended to and does not present the financial position, changes in net assets, or cash flows of Milwaukee Health Services, Inc. De Minimis Rate Used: N Rate Explanation: N/A The Organization has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance.

Finding Details

Finding 2023-002
Finding 2023 002: Sliding Fee CFDA Title: Health Center Cluster Assistance Listing Number: 93.224 Federal Award Year: 2/1/22 1/31/23 Federal Agency: U.S. Department of Health and Human Services Criteria Health centers must prepare and apply a sliding fee discount schedule (SFDS) so that the amounts owed for health center services by eligible patients are adjusted (discounted) based on the patient’s ability to pay. Condition Wipfli reviewed 40 sliding fee charges to test if the amount charged, was calculated properly based on the patients’ income level and in compliance with Milwaukee Health Services’ sliding fee policy. Wipfli noted that 2 of the charges were not properly determined or information was not retained to determine if the charge was properly determined. Questioned Costs Undetermined. Cause and Effect Milwaukee Health Services, Inc. did not consistently follow the Organization’s policies for documenting and calculating charges for services when using the sliding fee scale. Patients may be charged the improper amount if proper procedures and controls are not in place to ensure the sliding fee is applied in accordance with Milwaukee Health Services’ sliding fee policy. Auditor’s Recommendation Review policies and implement and monitor controls surrounding the determination of the fees charged to patients to determine that fees are being determined in accordance with Milwaukee Health Services’ sliding fee policy. View of Responsible Officials Management agrees with the findings and has committed to a corrective action plan.
Finding 2023-002
Finding 2023 002: Sliding Fee CFDA Title: Health Center Cluster Assistance Listing Number: 93.224 Federal Award Year: 2/1/22 1/31/23 Federal Agency: U.S. Department of Health and Human Services Criteria Health centers must prepare and apply a sliding fee discount schedule (SFDS) so that the amounts owed for health center services by eligible patients are adjusted (discounted) based on the patient’s ability to pay. Condition Wipfli reviewed 40 sliding fee charges to test if the amount charged, was calculated properly based on the patients’ income level and in compliance with Milwaukee Health Services’ sliding fee policy. Wipfli noted that 2 of the charges were not properly determined or information was not retained to determine if the charge was properly determined. Questioned Costs Undetermined. Cause and Effect Milwaukee Health Services, Inc. did not consistently follow the Organization’s policies for documenting and calculating charges for services when using the sliding fee scale. Patients may be charged the improper amount if proper procedures and controls are not in place to ensure the sliding fee is applied in accordance with Milwaukee Health Services’ sliding fee policy. Auditor’s Recommendation Review policies and implement and monitor controls surrounding the determination of the fees charged to patients to determine that fees are being determined in accordance with Milwaukee Health Services’ sliding fee policy. View of Responsible Officials Management agrees with the findings and has committed to a corrective action plan.