FAC Explorer

Audit 308896

FY End
2023-12-31
Total Expended
$7.99M
Findings
8
Programs
10
Organization: Shasta Community Health Center, Inc. (CA)
Year: 2023 Accepted: 2024-06-14
Auditor: Forvis LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
400870 2023-001 Significant Deficiency Yes N
400871 2023-001 Significant Deficiency Yes N
400872 2023-001 Significant Deficiency Yes N
400873 2023-001 Significant Deficiency Yes N
977312 2023-001 Significant Deficiency Yes N
977313 2023-001 Significant Deficiency Yes N
977314 2023-001 Significant Deficiency Yes N
977315 2023-001 Significant Deficiency Yes N

Programs

ALN Program Spent Major Findings
93.527 Affordable Care Act (aca) Grants for New and Expanded Services Under the Health Center Program $4.47M Yes 1
93.224 Covid-19: Consolidated Health Centers (community Health Centers, Migrant Health Centers, Health Care for the Homeless, and Public Housing Primary Care) $1.24M Yes 1
93.224 Consolidated Health Centers (community Health Centers, Migrant Health Centers, Health Care for the Homeless, and Public Housing Primary Care) $981,588 Yes 1
93.526 Affordable Care Act (aca) Grants for Capital Development in Health Centers $273,774 - 0
93.958 Block Grants for Community Mental Health Services $263,545 - 0
93.918 Grants to Provide Outpatient Early Intervention Services with Respect to Hiv Disease $237,148 - 0
93.917 Hiv Care Formula Grants $220,470 - 0
93.788 Opioid Str $179,659 - 0
93.527 Covid-19: Affordable Care Act (aca) Grants for New and Expanded Services Under the Health Center Program $34,415 Yes 1
97.024 Emergency Food and Shelter National Board Program $6,349 - 0

Contacts

Name Title Type
WC6HND5TJPC4 Dan Santi Auditee
5302465763 Scott Gold 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, if any, represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. De Minimis Rate Used: N Rate Explanation: Shasta Community Health Center has elected not to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance. The accompanying schedule of expenditures of federal awards (the “Schedule”) includes the federal award activity of Shasta Community Health Center (the “Health Center”), under programs of the federal government for the year ended December 31, 2023. 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 Shasta Community Health Center, it is not intended to and does not present the financial position, results of operations, changes in net assets, or cash flows of Shasta Community Health Center.
Title: Federal Loan Programs 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, if any, represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. De Minimis Rate Used: N Rate Explanation: Shasta Community Health Center has elected not to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance. Shasta Community Health Center did not have any federal loan programs during the year ended December 31, 2023.
Title: Personal Protective Equipment (PPE) (Unaudited) 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, if any, represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. De Minimis Rate Used: N Rate Explanation: Shasta Community Health Center has elected not to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance. Shasta Community Health Center did not receive donated PPE from a federal source during the year ended December 31, 2023.

Finding Details

Finding 2023-001
Health Center Program Cluster Assistance Listing Numbers 93.224 and 93.527 U.S. Department of Health and Human Services Criteria or Specific Requirement – Special Tests and Provisions: Sliding Fee Discounts (42 USC 254(k)(3)(g); 42 CFR sections 51c.303(g); and 42 CFR sections 56.303(f)) Condition – Patients received a sliding fee discount that was inconsistent with the stated sliding fee discount categories under the Health Center’s policy. Questioned costs – None Context – A sample of 40 encounters were tested out of the total population of 150,002 encounters. The sampling methodology used is not and is not intended to be statistically valid. Three patients received a sliding fee adjustment that was inconsistent with the approved policy based on their income documentation. Effect – Sliding fee discounts were given to patients that were inconsistent with the Health Center’s sliding fee discount policy. Cause – The Health Center did not comply with their sliding fee policy. Identification as a repeat finding – Repeat finding of 2022-001. Recommendation – It is recommended that management continue to ensure all personnel understand the sliding fee scale policy and adhere to the requirements and guidelines set forth in the policy. Procedures should be implemented to ensure that eligible patients receive discounts in accordance with the sliding fee scale and the Health Center Program Compliance Manual.
Finding 2023-001
Health Center Program Cluster Assistance Listing Numbers 93.224 and 93.527 U.S. Department of Health and Human Services Criteria or Specific Requirement – Special Tests and Provisions: Sliding Fee Discounts (42 USC 254(k)(3)(g); 42 CFR sections 51c.303(g); and 42 CFR sections 56.303(f)) Condition – Patients received a sliding fee discount that was inconsistent with the stated sliding fee discount categories under the Health Center’s policy. Questioned costs – None Context – A sample of 40 encounters were tested out of the total population of 150,002 encounters. The sampling methodology used is not and is not intended to be statistically valid. Three patients received a sliding fee adjustment that was inconsistent with the approved policy based on their income documentation. Effect – Sliding fee discounts were given to patients that were inconsistent with the Health Center’s sliding fee discount policy. Cause – The Health Center did not comply with their sliding fee policy. Identification as a repeat finding – Repeat finding of 2022-001. Recommendation – It is recommended that management continue to ensure all personnel understand the sliding fee scale policy and adhere to the requirements and guidelines set forth in the policy. Procedures should be implemented to ensure that eligible patients receive discounts in accordance with the sliding fee scale and the Health Center Program Compliance Manual.
Finding 2023-001
Health Center Program Cluster Assistance Listing Numbers 93.224 and 93.527 U.S. Department of Health and Human Services Criteria or Specific Requirement – Special Tests and Provisions: Sliding Fee Discounts (42 USC 254(k)(3)(g); 42 CFR sections 51c.303(g); and 42 CFR sections 56.303(f)) Condition – Patients received a sliding fee discount that was inconsistent with the stated sliding fee discount categories under the Health Center’s policy. Questioned costs – None Context – A sample of 40 encounters were tested out of the total population of 150,002 encounters. The sampling methodology used is not and is not intended to be statistically valid. Three patients received a sliding fee adjustment that was inconsistent with the approved policy based on their income documentation. Effect – Sliding fee discounts were given to patients that were inconsistent with the Health Center’s sliding fee discount policy. Cause – The Health Center did not comply with their sliding fee policy. Identification as a repeat finding – Repeat finding of 2022-001. Recommendation – It is recommended that management continue to ensure all personnel understand the sliding fee scale policy and adhere to the requirements and guidelines set forth in the policy. Procedures should be implemented to ensure that eligible patients receive discounts in accordance with the sliding fee scale and the Health Center Program Compliance Manual.
Finding 2023-001
Health Center Program Cluster Assistance Listing Numbers 93.224 and 93.527 U.S. Department of Health and Human Services Criteria or Specific Requirement – Special Tests and Provisions: Sliding Fee Discounts (42 USC 254(k)(3)(g); 42 CFR sections 51c.303(g); and 42 CFR sections 56.303(f)) Condition – Patients received a sliding fee discount that was inconsistent with the stated sliding fee discount categories under the Health Center’s policy. Questioned costs – None Context – A sample of 40 encounters were tested out of the total population of 150,002 encounters. The sampling methodology used is not and is not intended to be statistically valid. Three patients received a sliding fee adjustment that was inconsistent with the approved policy based on their income documentation. Effect – Sliding fee discounts were given to patients that were inconsistent with the Health Center’s sliding fee discount policy. Cause – The Health Center did not comply with their sliding fee policy. Identification as a repeat finding – Repeat finding of 2022-001. Recommendation – It is recommended that management continue to ensure all personnel understand the sliding fee scale policy and adhere to the requirements and guidelines set forth in the policy. Procedures should be implemented to ensure that eligible patients receive discounts in accordance with the sliding fee scale and the Health Center Program Compliance Manual.
Finding 2023-001
Health Center Program Cluster Assistance Listing Numbers 93.224 and 93.527 U.S. Department of Health and Human Services Criteria or Specific Requirement – Special Tests and Provisions: Sliding Fee Discounts (42 USC 254(k)(3)(g); 42 CFR sections 51c.303(g); and 42 CFR sections 56.303(f)) Condition – Patients received a sliding fee discount that was inconsistent with the stated sliding fee discount categories under the Health Center’s policy. Questioned costs – None Context – A sample of 40 encounters were tested out of the total population of 150,002 encounters. The sampling methodology used is not and is not intended to be statistically valid. Three patients received a sliding fee adjustment that was inconsistent with the approved policy based on their income documentation. Effect – Sliding fee discounts were given to patients that were inconsistent with the Health Center’s sliding fee discount policy. Cause – The Health Center did not comply with their sliding fee policy. Identification as a repeat finding – Repeat finding of 2022-001. Recommendation – It is recommended that management continue to ensure all personnel understand the sliding fee scale policy and adhere to the requirements and guidelines set forth in the policy. Procedures should be implemented to ensure that eligible patients receive discounts in accordance with the sliding fee scale and the Health Center Program Compliance Manual.
Finding 2023-001
Health Center Program Cluster Assistance Listing Numbers 93.224 and 93.527 U.S. Department of Health and Human Services Criteria or Specific Requirement – Special Tests and Provisions: Sliding Fee Discounts (42 USC 254(k)(3)(g); 42 CFR sections 51c.303(g); and 42 CFR sections 56.303(f)) Condition – Patients received a sliding fee discount that was inconsistent with the stated sliding fee discount categories under the Health Center’s policy. Questioned costs – None Context – A sample of 40 encounters were tested out of the total population of 150,002 encounters. The sampling methodology used is not and is not intended to be statistically valid. Three patients received a sliding fee adjustment that was inconsistent with the approved policy based on their income documentation. Effect – Sliding fee discounts were given to patients that were inconsistent with the Health Center’s sliding fee discount policy. Cause – The Health Center did not comply with their sliding fee policy. Identification as a repeat finding – Repeat finding of 2022-001. Recommendation – It is recommended that management continue to ensure all personnel understand the sliding fee scale policy and adhere to the requirements and guidelines set forth in the policy. Procedures should be implemented to ensure that eligible patients receive discounts in accordance with the sliding fee scale and the Health Center Program Compliance Manual.
Finding 2023-001
Health Center Program Cluster Assistance Listing Numbers 93.224 and 93.527 U.S. Department of Health and Human Services Criteria or Specific Requirement – Special Tests and Provisions: Sliding Fee Discounts (42 USC 254(k)(3)(g); 42 CFR sections 51c.303(g); and 42 CFR sections 56.303(f)) Condition – Patients received a sliding fee discount that was inconsistent with the stated sliding fee discount categories under the Health Center’s policy. Questioned costs – None Context – A sample of 40 encounters were tested out of the total population of 150,002 encounters. The sampling methodology used is not and is not intended to be statistically valid. Three patients received a sliding fee adjustment that was inconsistent with the approved policy based on their income documentation. Effect – Sliding fee discounts were given to patients that were inconsistent with the Health Center’s sliding fee discount policy. Cause – The Health Center did not comply with their sliding fee policy. Identification as a repeat finding – Repeat finding of 2022-001. Recommendation – It is recommended that management continue to ensure all personnel understand the sliding fee scale policy and adhere to the requirements and guidelines set forth in the policy. Procedures should be implemented to ensure that eligible patients receive discounts in accordance with the sliding fee scale and the Health Center Program Compliance Manual.
Finding 2023-001
Health Center Program Cluster Assistance Listing Numbers 93.224 and 93.527 U.S. Department of Health and Human Services Criteria or Specific Requirement – Special Tests and Provisions: Sliding Fee Discounts (42 USC 254(k)(3)(g); 42 CFR sections 51c.303(g); and 42 CFR sections 56.303(f)) Condition – Patients received a sliding fee discount that was inconsistent with the stated sliding fee discount categories under the Health Center’s policy. Questioned costs – None Context – A sample of 40 encounters were tested out of the total population of 150,002 encounters. The sampling methodology used is not and is not intended to be statistically valid. Three patients received a sliding fee adjustment that was inconsistent with the approved policy based on their income documentation. Effect – Sliding fee discounts were given to patients that were inconsistent with the Health Center’s sliding fee discount policy. Cause – The Health Center did not comply with their sliding fee policy. Identification as a repeat finding – Repeat finding of 2022-001. Recommendation – It is recommended that management continue to ensure all personnel understand the sliding fee scale policy and adhere to the requirements and guidelines set forth in the policy. Procedures should be implemented to ensure that eligible patients receive discounts in accordance with the sliding fee scale and the Health Center Program Compliance Manual.