FAC Explorer

Audit 26343

FY End
2022-01-31
Total Expended
$2.69M
Findings
4
Programs
6
Organization: Bandon Community Health Center Dba Coast Community Health Center (OR)
Year: 2022 Accepted: 2023-01-05
Auditor: Cliftonlarsonallen LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
22328 2022-001 Significant Deficiency - N
22329 2022-001 Significant Deficiency - N
598770 2022-001 Significant Deficiency - N
598771 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 $1.21M Yes 1
93.224 Covid-19 American Rescue Plan Act Funding for Health Centers $389,500 Yes 0
93.498 Covid-19 Provider Relief Fund $367,804 Yes 0
93.224 Covid-19 Health Centers Coronavirus Aid, Relief, and Economic Security (cares) Act Funding $344,921 Yes 0
93.224 Consolidated Health Centers (community Health Centers, Migrant Health Centers, Health Care for the Homeless, and Public Housing Primary Care) $318,713 Yes 1
93.224 Covid-19 Fy 2020 Expanding Capacity for Coronavirus Testing (ect) $61,452 Yes 0

Contacts

Name Title Type
HF3GBSNCFSM5 Linda Maxon Auditee
5413472529 Kyla Delgado 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 the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. De Minimis Rate Used: Y Rate Explanation: The Center has elected to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance; however, the award agreements with the Department of Health and Human Services do not include an indirect cost reimbursement, so there were no indirect costs charged to the federal award programs for the year ended January 31, 2022. The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal grant activity of the Center. The information in the Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Therefore, some amounts presented in the Schedule may differ from amounts presented in or used in the preparation of the basic financial statements.
Title: RECONCILIATION TO THE 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 Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. De Minimis Rate Used: Y Rate Explanation: The Center has elected to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance; however, the award agreements with the Department of Health and Human Services do not include an indirect cost reimbursement, so there were no indirect costs charged to the federal award programs for the year ended January 31, 2022. The financial statements reflect revenue recognized from the Provider Relief Fund (PRF) of $367,804 for the year ended January 31, 2022. The schedule includes $367,804 of Period 1 expenditures of PRF in accordance with the requirements of the compliance supplement for assistance listing number of 93.498.

Finding Details

Finding 2022-001
Finding 2022-001 Federal agency: U.S. Department of Health and Human Services Federal program title: Health Center Program Cluster CFDA Number: 93.224 and 93.527 Award Period: February 1, 2021 through January 31, 2022 Type of Finding: Significant Deficiency in Internal Control over Compliance and Compliance Criteria or specific requirement: Special Tests and Provisions: Sliding Fee Discounts (42 USC 254(k)(3)(g); 42 CFR section 51c.303(g) and 42 CFR section 56.303(f)). Condition: Coast Community Health Center?s (the Center) sliding fee discount program provides discounts to uninsured patients based on the patient?s income and poverty levels. During our audit we noted one instance of an inaccurate sliding fee discount provided. Questioned costs: None. Context: A sample of 25 encounters were tested in relation to the sliding fee discount program. Of the 25 encounters tested 6 were found to not have received the proper sliding fee discount based upon the patient?s application or the application was missing. Cause: The Center did not comply with their sliding fee policy. Effect: Improper sliding fee determination and discount was applied to a patient?s account. Repeat finding: No. Recommendation: Management should review their policies and procedures with the personnel responsible for providing the sliding fee discount. We also recommend that management implement, monthly or quarterly, a self-audit process of newly approved sliding fee discount applicants and their associated patient record. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2022-001
Finding 2022-001 Federal agency: U.S. Department of Health and Human Services Federal program title: Health Center Program Cluster CFDA Number: 93.224 and 93.527 Award Period: February 1, 2021 through January 31, 2022 Type of Finding: Significant Deficiency in Internal Control over Compliance and Compliance Criteria or specific requirement: Special Tests and Provisions: Sliding Fee Discounts (42 USC 254(k)(3)(g); 42 CFR section 51c.303(g) and 42 CFR section 56.303(f)). Condition: Coast Community Health Center?s (the Center) sliding fee discount program provides discounts to uninsured patients based on the patient?s income and poverty levels. During our audit we noted one instance of an inaccurate sliding fee discount provided. Questioned costs: None. Context: A sample of 25 encounters were tested in relation to the sliding fee discount program. Of the 25 encounters tested 6 were found to not have received the proper sliding fee discount based upon the patient?s application or the application was missing. Cause: The Center did not comply with their sliding fee policy. Effect: Improper sliding fee determination and discount was applied to a patient?s account. Repeat finding: No. Recommendation: Management should review their policies and procedures with the personnel responsible for providing the sliding fee discount. We also recommend that management implement, monthly or quarterly, a self-audit process of newly approved sliding fee discount applicants and their associated patient record. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2022-001
Finding 2022-001 Federal agency: U.S. Department of Health and Human Services Federal program title: Health Center Program Cluster CFDA Number: 93.224 and 93.527 Award Period: February 1, 2021 through January 31, 2022 Type of Finding: Significant Deficiency in Internal Control over Compliance and Compliance Criteria or specific requirement: Special Tests and Provisions: Sliding Fee Discounts (42 USC 254(k)(3)(g); 42 CFR section 51c.303(g) and 42 CFR section 56.303(f)). Condition: Coast Community Health Center?s (the Center) sliding fee discount program provides discounts to uninsured patients based on the patient?s income and poverty levels. During our audit we noted one instance of an inaccurate sliding fee discount provided. Questioned costs: None. Context: A sample of 25 encounters were tested in relation to the sliding fee discount program. Of the 25 encounters tested 6 were found to not have received the proper sliding fee discount based upon the patient?s application or the application was missing. Cause: The Center did not comply with their sliding fee policy. Effect: Improper sliding fee determination and discount was applied to a patient?s account. Repeat finding: No. Recommendation: Management should review their policies and procedures with the personnel responsible for providing the sliding fee discount. We also recommend that management implement, monthly or quarterly, a self-audit process of newly approved sliding fee discount applicants and their associated patient record. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2022-001
Finding 2022-001 Federal agency: U.S. Department of Health and Human Services Federal program title: Health Center Program Cluster CFDA Number: 93.224 and 93.527 Award Period: February 1, 2021 through January 31, 2022 Type of Finding: Significant Deficiency in Internal Control over Compliance and Compliance Criteria or specific requirement: Special Tests and Provisions: Sliding Fee Discounts (42 USC 254(k)(3)(g); 42 CFR section 51c.303(g) and 42 CFR section 56.303(f)). Condition: Coast Community Health Center?s (the Center) sliding fee discount program provides discounts to uninsured patients based on the patient?s income and poverty levels. During our audit we noted one instance of an inaccurate sliding fee discount provided. Questioned costs: None. Context: A sample of 25 encounters were tested in relation to the sliding fee discount program. Of the 25 encounters tested 6 were found to not have received the proper sliding fee discount based upon the patient?s application or the application was missing. Cause: The Center did not comply with their sliding fee policy. Effect: Improper sliding fee determination and discount was applied to a patient?s account. Repeat finding: No. Recommendation: Management should review their policies and procedures with the personnel responsible for providing the sliding fee discount. We also recommend that management implement, monthly or quarterly, a self-audit process of newly approved sliding fee discount applicants and their associated patient record. Views of responsible officials: There is no disagreement with the audit finding.