FAC Explorer

Audit 20088

FY End
2022-05-31
Total Expended
$7.79M
Findings
2
Programs
3
Organization: Teche Action Board (LA)
Year: 2022 Accepted: 2023-01-30
Auditor: Hawthorn Waymouth & Carroll LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
22431 2022-001 Significant Deficiency - N
598873 2022-001 Significant Deficiency - N

Programs

ALN Program Spent Major Findings
93.527 Affordable Care Act (aca) Grants for New and Expanded Services Under the Health Center Program $4.09M Yes 0
93.224 Consolidated Health Centers (community Health Centers, Migrant Health Centers, Health Care for the Homeless, and Public Housing Primary Care) $3.49M Yes 1
93.912 Rural Health Care Services Outreach, Rural Health Network Development and Small Health Care Provider Quality Improvement $213,019 - 0

Contacts

Name Title Type
KL9DG4U6LWE7 Catherine Darden Auditee
3378282550 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 auditee did not use the de minimis cost rate. The accompanying schedule of expenditures of federal awards (the schedule) includes the federal award activity of Teche Action Board, Inc. d/b/a Teche Action Clinic under programs of the federal government for the year ended May 31, 2022. 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.

Finding Details

Finding 2022-001
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: Unknown. Questioned Costs: Less than < $25,000. Context: Of the 60 patients sampled, 19 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.
Finding 2022-001
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: Unknown. Questioned Costs: Less than < $25,000. Context: Of the 60 patients sampled, 19 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.