Audit 310425

FY End
2023-12-31
Total Expended
$135.34M
Findings
2
Programs
60
Organization: Upmc (PA)
Year: 2023 Accepted: 2024-06-27

Organization Exclusion Status:

Checking exclusion status...

Findings

ID Ref Severity Repeat Requirement
403252 2023-001 - - EN
979694 2023-001 - - EN

Programs

ALN Program Spent Major Findings
93.498 Covid-19 Provider Relief Fund $49.20M Yes 0
97.036 Covid-19 Disaster Grants - Public Assistance (presidentially Declared Disasters) $42.18M - 0
93.767 Children's Health Insurance Program $11.61M Yes 1
84.268 Federal Direct Student Loans $601,865 - 0
93.600 Head Start $593,391 - 0
93.918 Grants to Provide Outpatient Early Intervention Services with Respect to Hiv Disease $583,748 - 0
93.590 Community-Based Child Abuse Prevention Grants $506,362 - 0
93.155 Rural Health Research Centers $405,568 - 0
93.959 Block Grants for Prevention and Treatment of Substance Abuse $332,540 - 0
93.253 Poison Center Support and Enhancement Grant $320,859 - 0
84.215J Full Service Community Schools Program $304,903 - 0
10.557 Special Supplemental Nutrition Program for Women, Infants, and Children $236,197 - 0
93.153 Coordinated Services and Access to Research for Women, Infants, Children, and Youth $227,110 - 0
84.425N Covid-19 Education Stabilization Fund $223,035 - 0
93.965 Coal Miners Respiratory Impairment Treatment Clinics and Services $219,884 - 0
84.063 Federal Pell Grant Program $193,625 - 0
93.556 Promoting Safe and Stable Families $192,584 - 0
93.788 Opioid Str $175,182 - 0
17.258 Wia Adult Program $149,500 - 0
93.136 Injury Prevention and Control Research and State and Community Based Programs $135,526 - 0
93.958 Block Grants for Community Mental Health Services $95,827 - 0
14.267 Continuum of Care Program $82,445 Yes 0
16.738 Edward Byrne Memorial Justice Assistance Grant Program $74,035 - 0
93.301 Covid-19 Small Rural Hospital Improvement Grant Program $70,000 - 0
93.928 Special Projects of National Significance $66,823 - 0
93.242 Mental Health Research Grants $57,705 - 0
93.243 Substance Abuse and Mental Health Services_projects of Regional and National Significance $53,347 - 0
84.425F Covid-19 Education Stabilization Fund $52,991 - 0
16.758 Improving the Investigation and Prosecution of Child Abuse and the Regional and Local Children's Advocacy Centers $45,577 - 0
64.125 Vocational and Educational Counseling for Servicemembers and Veterans $40,619 - 0
21.027 Covid-19 Coronavirus State and Local Fiscal Recovery Funds $37,227 - 0
93.493 Congressional Directives $36,173 - 0
93.889 National Bioterrorism Hospital Preparedness Program $34,500 - 0
23.002 Appalachian Area Development $30,804 - 0
93.847 Diabetes, Digestive, and Kidney Diseases Extramural Research $26,179 - 0
16.575 Crime Victim Assistance $25,728 - 0
93.217 Family Planning_services $24,767 - 0
84.126 Rehabilitation Services_vocational Rehabilitation Grants to States $23,846 - 0
84.181 Special Education-Grants for Infants and Families $23,283 - 0
93.150 Projects for Assistance in Transition From Homelessness (path) $22,679 - 0
93.837 Cardiovascular Diseases Research $16,500 - 0
93.870 Covid-19 Maternal, Infant and Early Childhood Home Visiting Grant $11,945 - 0
64.028 Post-9/11 Veterans Educational Assistance $11,244 - 0
93.958 Covid-19 Block Grants for Community Mental Health Services $11,228 - 0
93.301 Small Rural Hospital Improvement Grant Program $11,112 - 0
93.912 Rural Health Care Services Outreach, Rural Health Network Development and Small Health Care Provider Quality Improvement $8,302 - 0
93.667 Social Services Block Grant $7,890 - 0
93.104 Comprehensive Community Mental Health Services for Children with Serious Emotional Disturbances (sed) $6,933 - 0
17.278 Wia Dislocated Worker Formula Grants $6,500 - 0
93.575 Child Care and Development Block Grant $6,500 - 0
17.245 Trade Adjustment Assistance $5,000 - 0
93.599 Chafee Education and Training Vouchers Program (etv) $5,000 - 0
10.572 Wic Farmers' Market Nutrition Program (fmnp) $4,623 - 0
93.853 Extramural Research Programs in the Neurosciences and Neurological Disorders $3,750 - 0
93.866 Aging Research $3,375 - 0
93.083 Prevention of Disease, Disability, and Death Through Immunization and Control of Respiratory and Related Diseases $3,258 - 0
93.658 Foster Care_title IV-E $2,894 - 0
93.994 Maternal and Child Health Services Block Grant to the States $2,872 - 0
93.558 Temporary Assistance for Needy Families $923 - 0
93.600 Covid-19 Head Start $76 - 0

Contacts

Name Title Type
HQBEYXSJYAC8 Ryan Thompson Auditee
4128640401 Myka Rusnak Auditor
No contacts on file

Notes to SEFA

Title: Federal Direct Student Loans Accounting Policies: The accompanying Schedules of Expenditures of Federal, State, and County Awards (the Schedules) include the federal, state, and county grant expenditures of UPMC. The Schedules have been prepared on the accrual basis of accounting with the exception of capital expenditures, which are recognized on a cash basis. Expenditures are recorded for program activities in accordance with the terms of the applicable award. De Minimis Rate Used: N Rate Explanation: UPMC did not use the de minimis cost rate. UPMC acts as an intermediary for students receiving Federal Direct Student Loans (Assistance Listing 84.268), which includes Direct Loans and Parents Loans for Undergraduate Students from the federal government. The federal government is responsible for billings and collections of the loans. UPMC assists the federal government by processing the applications and applying funds to student accounts from the federal government. Since this program is administered by the federal government, new loans made in the fiscal year ended December 31, 2023, related to Federal Direct Student Loans are considered current year federal expenditures, whereas the outstanding loan balances are not.
Title: COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution (Assistance Listing 93.498) Accounting Policies: The accompanying Schedules of Expenditures of Federal, State, and County Awards (the Schedules) include the federal, state, and county grant expenditures of UPMC. The Schedules have been prepared on the accrual basis of accounting with the exception of capital expenditures, which are recognized on a cash basis. Expenditures are recorded for program activities in accordance with the terms of the applicable award. De Minimis Rate Used: N Rate Explanation: UPMC did not use the de minimis cost rate. The Schedules include $49,204,523 received from the U.S. Department of Health and Human Services (HHS) between January 1, 2022 through December 31, 2022 under the COVID-19 Provider Relief Fund (PRF) and American Rescue Plan (ARP) Rural Distribution Assistance Listing 93.498. In accordance with guidance from HHS, these amounts are presented as Period 5 and Period 6 in the HHS PRF Reporting Portal. Such amounts were recognized as other revenue in UPMC’s consolidated financial statements in the accompanying consolidated statements of operations and changes in net assets for the years ended December 31, 2023 and 2022. Due to the HHS Reporting Portal requirements, this amount is not the total PRF/ARP received and/or recognized by UPMC as other revenues in UPMC’s consolidated financial statements for the years ended December 31, 2023 and 2022. The amount presented on the Schedules for Assistance Listing 93.498 for the year ended December 31, 2023, includes the following distributions: See the Notes to the SEFA for chart/table.
Title: Children’s Health Insurance Program Accounting Policies: The accompanying Schedules of Expenditures of Federal, State, and County Awards (the Schedules) include the federal, state, and county grant expenditures of UPMC. The Schedules have been prepared on the accrual basis of accounting with the exception of capital expenditures, which are recognized on a cash basis. Expenditures are recorded for program activities in accordance with the terms of the applicable award. De Minimis Rate Used: N Rate Explanation: UPMC did not use the de minimis cost rate. Under Assistance Listing 93.767, Children’s Health Insurance Program, UPMC invoiced premiums to the Pennsylvania Department of Human Services for the period of January 1, 2023 through April 30, 2023, as follows: See the Notes to the SEFA for chart/table.

Finding Details

Information on the Federal Program: Assistance Listing 93.767 – Children’s Health Insurance Program (CHIP) Criteria or Specific Requirement (Including Statutory, Regulatory, or Other Citation): Title XXI of the Social Security Act requires that a child be placed in the health care coverage program for which the child is financially eligible. CHIP is one of the programs for which eligibility must be determined. A child is evaluated for CHIP eligibility when it is determined that the annual family income is above the income limit for Medicaid (MA) for the child’s age group. The Commonwealth of Pennsylvania’s Department of Human Services (PA DHS) is responsible for the management and oversight of the CHIP program. PA DHS has agreements with select private health care organizations, referred to as managed care organizations (MCOs), to provide the CHIP insurance coverage and to assist with enrollment and eligibility verification, renewals, terminations, and member assistance for case updates and questions on eligibility, coverage, etc. UPMC serves as an MCO for Pennsylvania’s CHIP program. As outlined in the PA DHS Children’s Health Insurance Program (CHIP) Procedures Handbook, MCOs are responsible for the following processes: a. Application Processing – The CHIP eligibility process starts when a parent or caregiver submits an application either electronically, via telephone call, or in paper form to a managed care organization (MCO). Applications may also be referred to the MCOs from other sources, such as a county assistance office (CAO). Any electronically submitted application that does not pass the CHIP eligibility requirements is routed to the MCO chosen by the parent or caregiver for manual processing. If no MCO is chosen, one is assigned. MCOs are also responsible for processing applications received through other sources (e.g., telephone, paper form, or CAO). Manual processing includes income verification if not previously verified by another party (e.g., PA DHS through MA application, CAO, or another MCO). The MCOs input the income data into CHIP Application Processing System (CAPS) (or verify data previously submitted) for CAPS to determine eligibility. MCOs are responsible for maintaining the source documentation provided by the enrollee. MCOs are also responsible for working with enrollees on incomplete applications and current members on renewals. b. Renewals – Renewal of CHIP coverage must occur prior to the end of the 12-month period of enrollment. Enrollees are automatically notified of renewal at 120 days prior to the expiration of the 12-month enrollment period. MCOs are required to send follow-up notifications to parents or caregivers at 90 and 60 calendar days prior to the expiration of the 12-month period of enrollment. The MCO is responsible for reviewing eligibility for continued coverage by verifying income. MCOs are encouraged to consider family circumstances that are also likely to change, including household income; age of child (as children age out of CHIP at 19 years old); number of household members (additions and deletions) that may impact income eligibility limits; MA eligibility and/or enrollment; enrollment in private health insurance; or other missing data. c. Ineligibility – MCOs are required to send notice of denial to applications or a notice of termination to enrollees. The notice must include the reason for ineligibility, the right to request an impartial review of the decision of ineligibility; and how to file a request for impartial review. d. Eligibility Review Process (ERP) – An applicant or enrollee may request an impartial eligibility review when a determination of an application or renewal results in denied or terminated coverage; a change in the coverage (e.g., from Free CHIP to Low-Cost or Full-Cost CHIP) or cost; applicant with income over eligibility thresholds disagrees with the determination of availability or affordability of private insurance; or MCO fails to make a timely eligibility determination. Requests for reviews are made directly to the MCO. Reviews must be completed within 2 business days, and, if the MCO cannot resolve the matter within this timeframe, the MCO must notify DHS. Coverage is required to be reinstated or continued during the review. MCOs must maintain a log of requests received and completed. e. Quality Management – MCOs must establish and implement an ongoing comprehensive quality assessment and performance improvement program that complies with requirements outlined by PA DHS. MCOs are also responsible for enrollee orientation, processing complaints and grievances, as well as other administrative processes. Condition: PA DHS utilized the CHIP Application Processing System (CAPS) to accumulate and process data associated with the CHIP program. The operation and management of CAPS, as well as the underlying data, was the responsibility of PA DHS. Beginning April 17, 2023, PA DHS decommissioned CAPS, transitioning the CHIP process to another application utilized by PA DHS. At this date, PA DHS began handling all applications, renewals, case updates, and eligibility questions for CHIP families, reducing the responsibility of MCOs. These functions were primarily performed in CAPS to capture application information and process eligibility determinations for CHIP. With the decommissioning of CAPS on April 17, 2023, the evidence to support UPMC’s completion of these processes is not available for the period January 1, 2023 to April 16, 2023. PA DHS is unable to provide all the required data from the archived version of CAPS, including certain enrollee or application data points; notes and commentary documented by the MCOs; and evidence of the date/time procedures were performed. This information is necessary to test internal controls over compliance and compliance over eligibility and special tests and provisions. Therefore, we were not able to support internal controls over compliance and compliance over the eligibility or the special tests and provisions compliance requirements through re-performance and have issued a disclaimer of opinion based on the scope limitation. Effect or Potential Effect: A disclaimer of opinion was issued for Assistance Listing 93.767 as we were unable to obtain sufficient documentation supporting the compliance of UPMC with eligibility and special tests and provisions compliance requirements. Questioned Costs: None. Context: Federal expenditures reported in the schedule of expenditures of federal awards for Assistance Listing 93.767 totaled $11,613,050 for the year ended December 31, 2023. Identification as a Repeat Finding, If Applicable: This is not a repeat finding. Recommendation: As UPMC has no further compliance responsibilities related to eligibility and special tests and provisions, not further follow-up is required. Views of Responsible Officials: As UPMC utilizes the Commonwealth of Pennsylvania’s system as described above, no further corrective action will be taken.
Information on the Federal Program: Assistance Listing 93.767 – Children’s Health Insurance Program (CHIP) Criteria or Specific Requirement (Including Statutory, Regulatory, or Other Citation): Title XXI of the Social Security Act requires that a child be placed in the health care coverage program for which the child is financially eligible. CHIP is one of the programs for which eligibility must be determined. A child is evaluated for CHIP eligibility when it is determined that the annual family income is above the income limit for Medicaid (MA) for the child’s age group. The Commonwealth of Pennsylvania’s Department of Human Services (PA DHS) is responsible for the management and oversight of the CHIP program. PA DHS has agreements with select private health care organizations, referred to as managed care organizations (MCOs), to provide the CHIP insurance coverage and to assist with enrollment and eligibility verification, renewals, terminations, and member assistance for case updates and questions on eligibility, coverage, etc. UPMC serves as an MCO for Pennsylvania’s CHIP program. As outlined in the PA DHS Children’s Health Insurance Program (CHIP) Procedures Handbook, MCOs are responsible for the following processes: a. Application Processing – The CHIP eligibility process starts when a parent or caregiver submits an application either electronically, via telephone call, or in paper form to a managed care organization (MCO). Applications may also be referred to the MCOs from other sources, such as a county assistance office (CAO). Any electronically submitted application that does not pass the CHIP eligibility requirements is routed to the MCO chosen by the parent or caregiver for manual processing. If no MCO is chosen, one is assigned. MCOs are also responsible for processing applications received through other sources (e.g., telephone, paper form, or CAO). Manual processing includes income verification if not previously verified by another party (e.g., PA DHS through MA application, CAO, or another MCO). The MCOs input the income data into CHIP Application Processing System (CAPS) (or verify data previously submitted) for CAPS to determine eligibility. MCOs are responsible for maintaining the source documentation provided by the enrollee. MCOs are also responsible for working with enrollees on incomplete applications and current members on renewals. b. Renewals – Renewal of CHIP coverage must occur prior to the end of the 12-month period of enrollment. Enrollees are automatically notified of renewal at 120 days prior to the expiration of the 12-month enrollment period. MCOs are required to send follow-up notifications to parents or caregivers at 90 and 60 calendar days prior to the expiration of the 12-month period of enrollment. The MCO is responsible for reviewing eligibility for continued coverage by verifying income. MCOs are encouraged to consider family circumstances that are also likely to change, including household income; age of child (as children age out of CHIP at 19 years old); number of household members (additions and deletions) that may impact income eligibility limits; MA eligibility and/or enrollment; enrollment in private health insurance; or other missing data. c. Ineligibility – MCOs are required to send notice of denial to applications or a notice of termination to enrollees. The notice must include the reason for ineligibility, the right to request an impartial review of the decision of ineligibility; and how to file a request for impartial review. d. Eligibility Review Process (ERP) – An applicant or enrollee may request an impartial eligibility review when a determination of an application or renewal results in denied or terminated coverage; a change in the coverage (e.g., from Free CHIP to Low-Cost or Full-Cost CHIP) or cost; applicant with income over eligibility thresholds disagrees with the determination of availability or affordability of private insurance; or MCO fails to make a timely eligibility determination. Requests for reviews are made directly to the MCO. Reviews must be completed within 2 business days, and, if the MCO cannot resolve the matter within this timeframe, the MCO must notify DHS. Coverage is required to be reinstated or continued during the review. MCOs must maintain a log of requests received and completed. e. Quality Management – MCOs must establish and implement an ongoing comprehensive quality assessment and performance improvement program that complies with requirements outlined by PA DHS. MCOs are also responsible for enrollee orientation, processing complaints and grievances, as well as other administrative processes. Condition: PA DHS utilized the CHIP Application Processing System (CAPS) to accumulate and process data associated with the CHIP program. The operation and management of CAPS, as well as the underlying data, was the responsibility of PA DHS. Beginning April 17, 2023, PA DHS decommissioned CAPS, transitioning the CHIP process to another application utilized by PA DHS. At this date, PA DHS began handling all applications, renewals, case updates, and eligibility questions for CHIP families, reducing the responsibility of MCOs. These functions were primarily performed in CAPS to capture application information and process eligibility determinations for CHIP. With the decommissioning of CAPS on April 17, 2023, the evidence to support UPMC’s completion of these processes is not available for the period January 1, 2023 to April 16, 2023. PA DHS is unable to provide all the required data from the archived version of CAPS, including certain enrollee or application data points; notes and commentary documented by the MCOs; and evidence of the date/time procedures were performed. This information is necessary to test internal controls over compliance and compliance over eligibility and special tests and provisions. Therefore, we were not able to support internal controls over compliance and compliance over the eligibility or the special tests and provisions compliance requirements through re-performance and have issued a disclaimer of opinion based on the scope limitation. Effect or Potential Effect: A disclaimer of opinion was issued for Assistance Listing 93.767 as we were unable to obtain sufficient documentation supporting the compliance of UPMC with eligibility and special tests and provisions compliance requirements. Questioned Costs: None. Context: Federal expenditures reported in the schedule of expenditures of federal awards for Assistance Listing 93.767 totaled $11,613,050 for the year ended December 31, 2023. Identification as a Repeat Finding, If Applicable: This is not a repeat finding. Recommendation: As UPMC has no further compliance responsibilities related to eligibility and special tests and provisions, not further follow-up is required. Views of Responsible Officials: As UPMC utilizes the Commonwealth of Pennsylvania’s system as described above, no further corrective action will be taken.