FAC Explorer

Audit 20119

FY End
2022-06-30
Total Expended
$8.40M
Findings
6
Programs
14
Organization: Staywell Healthcare, Inc. (CT)
Year: 2022 Accepted: 2022-11-18
Auditor: Cohnreznick LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
25634 2022-001 Significant Deficiency - N
25635 2022-001 Significant Deficiency - N
25636 2022-001 Significant Deficiency - N
602076 2022-001 Significant Deficiency - N
602077 2022-001 Significant Deficiency - N
602078 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 $3.33M Yes 1
93.224 Consolidated Health Centers (community Health Centers, Migrant Health Centers, Health Care for the Homeless, and Public Housing Primary Care) $1.72M Yes 1
93.914 Hiv Emergency Relief Project Grants $716,518 - 0
93.918 Grants to Provide Outpatient Early Intervention Services with Respect to Hiv Disease $402,315 - 0
93.498 Provider Relief Fund (prf) and American Rescue Plan (arp) Rural Distribution $345,265 - 0
93.391 Activities to Support State, Tribal, Local and Territorial (stlt) Health Department Response to Public Health Or Healthcare Crises $128,933 - 0
93.137 Community Programs to Improve Minority Health Grant Program $109,516 - 0
93.243 Substance Abuse and Mental Health Services_projects of Regional and National Significance $88,016 - 0
14.231 Emergency Solutions Grant Program $77,414 - 0
93.153 Coordinated Services and Access to Research for Women, Infants, Children, and Youth $43,006 - 0
93.940 Hiv Prevention Activities_health Department Based $36,810 - 0
93.268 Immunization Cooperative Agreements $21,454 Yes 0
93.590 Community-Based Child Abuse Prevention Grants $10,475 - 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $1,937 - 0

Contacts

Name Title Type
LUKHN98M5WV8 Donald Thompson Auditee
2037568021 James Lacroix Auditor
No contacts on file

Notes to SEFA

Title: Donated personal protective equipment (PPE) - unaudited Accounting Policies: The accompanying schedule of expenditures of federal awards (the "Schedule") includes the federal award activity of Staywell Health Care, Inc. (the "Center") under programs of the federal government for the year ended June 30, 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 Center, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the Center. 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. De Minimis Rate Used: N Rate Explanation: The Center has elected to not use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance. The Center received approximately $119 of donated PPE during the year ended June 30, 2022. Donated PPE is recorded at fair value at the time of receipt.
Title: COVID-19 Provider Relief Fund and American Rescue Plan Accounting Policies: The accompanying schedule of expenditures of federal awards (the "Schedule") includes the federal award activity of Staywell Health Care, Inc. (the "Center") under programs of the federal government for the year ended June 30, 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 Center, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the Center. 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. De Minimis Rate Used: N Rate Explanation: The Center has elected to not use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance. For the HHS awards related to the Provider Relief Fund ("PRF") and American Rescue Plan ("ARP") Rural Distribution program, HHS has indicated that the amounts on the schedule be reported corresponding to reporting requirements of the HRSA PRF Reporting Portal. Payments from HHS for PRF are assigned to 'Payment Received Periods' (each, a Period) based upon the date each payment from the PRF was received. Each Period has a specified Period of Availability and timing of reporting requirements. Entities report into the HRSA PRF Reporting Portal after each Period's deadline to use the funds (i.e., after the end of the Period of Availability).The schedule includes $345,265 received from HHS between July 1, 2020 through December 31, 2020. In accordance with guidance from HHS, this amount is considered Period 2 funding. Such amounts were recognized in the fiscal year ended June 30, 2021 as grant revenue in the year expensed in the financial statements.Provider Relief Funds of $345,265 related to Period 2 were included on the 2021 Schedule of Expenditures of Federal Awards ("SEFA"). Per guidance released by the U.S. Department of Health and Human Services in July 2021, recipients of Provider Relief Funds for Period 2 with a June year-end should have included those amounts in the 2022 SEFA only.

Finding Details

Finding 2022-001
Federal Award Findings and Questioned Costs Finding 2022.001: Sliding Fee Scale Documentation Grantor: U.S. Department of Health and Human Services Federal Program Names: Health Center Program Cluster: Health Center Program (Community Health Centers, Migrant Health Centers, Health Care for the Homeless, and Public Housing Primary Care), Grants for New and Expanded Services Under the Health Center Program Federal Assistance Listing Numbers: 93.224 and 93.527 Criteria In accordance with the Uniform Guidance, the Center must prepare and apply a sliding fee discount policy and schedule so that the amounts owed for health center services by eligible patients are adjusted (discounted) based on a patient's poverty level, which is determined by the patient's income and family size. Condition The Center did not always have the proper documentation on file to support the patient's income and family size. Context A test of 25 sliding fee discount transactions was performed and resulted in one instance where the Center was unable to provide approved documentation. Our sample was a statistically valid sample. Questioned Costs None. Cause The Center did not have adequate internal controls in place to effectively ensure that the proper sliding fee discount information is on file and illustrates the appropriate discount based on the Center's sliding fee discount policy. Effect The Center did not comply with the appropriate rules and regulations as per the Uniform Guidance. Identification of Repeat Finding No. Recommendation The Center should establish a system of internal controls to ensure that all sliding fee discounts are properly supported.
Finding 2022-001
Federal Award Findings and Questioned Costs Finding 2022.001: Sliding Fee Scale Documentation Grantor: U.S. Department of Health and Human Services Federal Program Names: Health Center Program Cluster: Health Center Program (Community Health Centers, Migrant Health Centers, Health Care for the Homeless, and Public Housing Primary Care), Grants for New and Expanded Services Under the Health Center Program Federal Assistance Listing Numbers: 93.224 and 93.527 Criteria In accordance with the Uniform Guidance, the Center must prepare and apply a sliding fee discount policy and schedule so that the amounts owed for health center services by eligible patients are adjusted (discounted) based on a patient's poverty level, which is determined by the patient's income and family size. Condition The Center did not always have the proper documentation on file to support the patient's income and family size. Context A test of 25 sliding fee discount transactions was performed and resulted in one instance where the Center was unable to provide approved documentation. Our sample was a statistically valid sample. Questioned Costs None. Cause The Center did not have adequate internal controls in place to effectively ensure that the proper sliding fee discount information is on file and illustrates the appropriate discount based on the Center's sliding fee discount policy. Effect The Center did not comply with the appropriate rules and regulations as per the Uniform Guidance. Identification of Repeat Finding No. Recommendation The Center should establish a system of internal controls to ensure that all sliding fee discounts are properly supported.
Finding 2022-001
Federal Award Findings and Questioned Costs Finding 2022.001: Sliding Fee Scale Documentation Grantor: U.S. Department of Health and Human Services Federal Program Names: Health Center Program Cluster: Health Center Program (Community Health Centers, Migrant Health Centers, Health Care for the Homeless, and Public Housing Primary Care), Grants for New and Expanded Services Under the Health Center Program Federal Assistance Listing Numbers: 93.224 and 93.527 Criteria In accordance with the Uniform Guidance, the Center must prepare and apply a sliding fee discount policy and schedule so that the amounts owed for health center services by eligible patients are adjusted (discounted) based on a patient's poverty level, which is determined by the patient's income and family size. Condition The Center did not always have the proper documentation on file to support the patient's income and family size. Context A test of 25 sliding fee discount transactions was performed and resulted in one instance where the Center was unable to provide approved documentation. Our sample was a statistically valid sample. Questioned Costs None. Cause The Center did not have adequate internal controls in place to effectively ensure that the proper sliding fee discount information is on file and illustrates the appropriate discount based on the Center's sliding fee discount policy. Effect The Center did not comply with the appropriate rules and regulations as per the Uniform Guidance. Identification of Repeat Finding No. Recommendation The Center should establish a system of internal controls to ensure that all sliding fee discounts are properly supported.
Finding 2022-001
Federal Award Findings and Questioned Costs Finding 2022.001: Sliding Fee Scale Documentation Grantor: U.S. Department of Health and Human Services Federal Program Names: Health Center Program Cluster: Health Center Program (Community Health Centers, Migrant Health Centers, Health Care for the Homeless, and Public Housing Primary Care), Grants for New and Expanded Services Under the Health Center Program Federal Assistance Listing Numbers: 93.224 and 93.527 Criteria In accordance with the Uniform Guidance, the Center must prepare and apply a sliding fee discount policy and schedule so that the amounts owed for health center services by eligible patients are adjusted (discounted) based on a patient's poverty level, which is determined by the patient's income and family size. Condition The Center did not always have the proper documentation on file to support the patient's income and family size. Context A test of 25 sliding fee discount transactions was performed and resulted in one instance where the Center was unable to provide approved documentation. Our sample was a statistically valid sample. Questioned Costs None. Cause The Center did not have adequate internal controls in place to effectively ensure that the proper sliding fee discount information is on file and illustrates the appropriate discount based on the Center's sliding fee discount policy. Effect The Center did not comply with the appropriate rules and regulations as per the Uniform Guidance. Identification of Repeat Finding No. Recommendation The Center should establish a system of internal controls to ensure that all sliding fee discounts are properly supported.
Finding 2022-001
Federal Award Findings and Questioned Costs Finding 2022.001: Sliding Fee Scale Documentation Grantor: U.S. Department of Health and Human Services Federal Program Names: Health Center Program Cluster: Health Center Program (Community Health Centers, Migrant Health Centers, Health Care for the Homeless, and Public Housing Primary Care), Grants for New and Expanded Services Under the Health Center Program Federal Assistance Listing Numbers: 93.224 and 93.527 Criteria In accordance with the Uniform Guidance, the Center must prepare and apply a sliding fee discount policy and schedule so that the amounts owed for health center services by eligible patients are adjusted (discounted) based on a patient's poverty level, which is determined by the patient's income and family size. Condition The Center did not always have the proper documentation on file to support the patient's income and family size. Context A test of 25 sliding fee discount transactions was performed and resulted in one instance where the Center was unable to provide approved documentation. Our sample was a statistically valid sample. Questioned Costs None. Cause The Center did not have adequate internal controls in place to effectively ensure that the proper sliding fee discount information is on file and illustrates the appropriate discount based on the Center's sliding fee discount policy. Effect The Center did not comply with the appropriate rules and regulations as per the Uniform Guidance. Identification of Repeat Finding No. Recommendation The Center should establish a system of internal controls to ensure that all sliding fee discounts are properly supported.
Finding 2022-001
Federal Award Findings and Questioned Costs Finding 2022.001: Sliding Fee Scale Documentation Grantor: U.S. Department of Health and Human Services Federal Program Names: Health Center Program Cluster: Health Center Program (Community Health Centers, Migrant Health Centers, Health Care for the Homeless, and Public Housing Primary Care), Grants for New and Expanded Services Under the Health Center Program Federal Assistance Listing Numbers: 93.224 and 93.527 Criteria In accordance with the Uniform Guidance, the Center must prepare and apply a sliding fee discount policy and schedule so that the amounts owed for health center services by eligible patients are adjusted (discounted) based on a patient's poverty level, which is determined by the patient's income and family size. Condition The Center did not always have the proper documentation on file to support the patient's income and family size. Context A test of 25 sliding fee discount transactions was performed and resulted in one instance where the Center was unable to provide approved documentation. Our sample was a statistically valid sample. Questioned Costs None. Cause The Center did not have adequate internal controls in place to effectively ensure that the proper sliding fee discount information is on file and illustrates the appropriate discount based on the Center's sliding fee discount policy. Effect The Center did not comply with the appropriate rules and regulations as per the Uniform Guidance. Identification of Repeat Finding No. Recommendation The Center should establish a system of internal controls to ensure that all sliding fee discounts are properly supported.