Audit 25050

FY End

2022-04-30

Total Expended

$4.60M

Findings

2

Programs

2

Organization: Centerplace Health, Inc. (FL)

Year: 2022 Accepted: 2023-09-28

Auditor: James Moore & CO P L

Organization Exclusion Status:

Checking exclusion status...

ID	Ref	Severity	Repeat	Requirement
29594	2022-002	Significant Deficiency	-	N
606036	2022-002	Significant Deficiency	-	N

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)	$2.31M	Yes	0
93.527	Affordable Care Act (aca) Grants for New and Expanded Services Under the Health Center Program	$111,333	Yes	0

Contacts

Name	Title	Type
WH6YFXJVM3K7	Christina Garaway	Auditee
9415290243	Jeremy Wright	Auditor
No contacts on file

Notes to SEFA

Title: Summary of Significant Accounting Policies Accounting Policies: Basis of Presentation - The accompanying Schedule of Expenditures of Federal Awards includes federal award activity of CenterPlace Health, Inc. (the Organization). 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. De Minimis Rate Used: N Rate Explanation: The Organization does not elect to use the 10% de minimis indirect cost rate as covered in 200.414, Indirect (F&A) costs of the Uniform Guidance. 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 allowed or are limited as to reimbursement. None of the federal awards expended by the Organization were in the form of noncash assistance, there was no insurance in effect during the year related to federal awards, there are no awards passed through to subrecipients, nor were there any loans or loan guarantees outstanding at year-end.

Finding Details

Finding 2022-002

Finding 2022-02 - U.S. Department of Human Health and Services- Special Tests and Provisions: Sliding Fee Discounts Condition - The Organization was unable to locate appropriate support for the sliding fee placement for two of its patients who received sliding fee discounts. Criteria - The Organization should maintain sliding fee applications and supporting finacial records for patients treated during the audit period to determine whether patient charges were appropriately adjusted. These patient charges are based on income and family size by applying the health center's sliding fee discount schedule. Cause - High turnover in the finance and accounting department as well as inadequate communication and training for the related processes at the Organization. Effect - Auditors were unable to determine if a patient was put on the correct sliding fee schedule and, therefore, given the correct discount. Recommendation - We recommend that the Organization continue to train and develop new personnel on specific processes related to compliance requirements.

Finding 2022-002

Finding 2022-02 - U.S. Department of Human Health and Services- Special Tests and Provisions: Sliding Fee Discounts Condition - The Organization was unable to locate appropriate support for the sliding fee placement for two of its patients who received sliding fee discounts. Criteria - The Organization should maintain sliding fee applications and supporting finacial records for patients treated during the audit period to determine whether patient charges were appropriately adjusted. These patient charges are based on income and family size by applying the health center's sliding fee discount schedule. Cause - High turnover in the finance and accounting department as well as inadequate communication and training for the related processes at the Organization. Effect - Auditors were unable to determine if a patient was put on the correct sliding fee schedule and, therefore, given the correct discount. Recommendation - We recommend that the Organization continue to train and develop new personnel on specific processes related to compliance requirements.