FAC Explorer

Audit 310427

FY End
2023-12-31
Total Expended
$19.59M
Findings
8
Programs
17
Organization: Open Door Family Medical Center Inc. (NY)
Year: 2023 Accepted: 2024-06-27
Auditor: Cohnreznick LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
403253 2023-001 Significant Deficiency - N
403254 2023-001 Significant Deficiency - N
403255 2023-001 Significant Deficiency - N
403256 2023-001 Significant Deficiency - N
979695 2023-001 Significant Deficiency - N
979696 2023-001 Significant Deficiency - N
979697 2023-001 Significant Deficiency - N
979698 2023-001 Significant Deficiency - N

Programs

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) $5.21M Yes 1
93.526 Grants for Capital Development in Health Centers $812,494 Yes 0
93.527 Affordable Care Act (aca) Grants for New and Expanded Services Under the Health Center Program $658,820 Yes 1
93.354 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $544,477 - 0
93.914 Hiv Emergency Relief Project Grants $470,852 - 0
93.243 Substance Abuse and Mental Health Services_projects of Regional and National Significance $316,931 - 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $255,869 - 0
93.918 Grants to Provide Outpatient Early Intervention Services with Respect to Hiv Disease $203,622 - 0
10.557 Special Supplemental Nutrition Program for Women, Infants, and Children $190,037 - 0
14.218 Community Development Block Grants/entitlement Grants $50,000 - 0
93.242 Mental Health Research Grants $47,000 - 0
93.994 Maternal and Child Health Services Block Grant to the States $46,373 - 0
93.110 Maternal and Child Health Federal Consolidated Programs $16,000 - 0
93.847 Diabetes, Digestive, and Kidney Diseases Extramural Research $8,000 - 0
93.800 Organized Approaches to Increase Colorectal Cancer Screening $4,600 - 0
93.137 Community Programs to Improve Minority Health Grant Program $3,500 - 0
93.976 Primary Care Medicine and Dentistry Clinician Educator Career Development Awards $1,897 - 0

Contacts

Name Title Type
LXP1DCE36XM5 Maria Mazzotta Auditee
9149411470 Gil Bernhard Auditor
No contacts on file

Notes to SEFA

Title: Basis of Presentation Accounting Policies: Expenditures reported on the Schedule are reported on the accual 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. De Minimis Rate Used: N Rate Explanation: The Center elected not to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance. The accompanying schedule of expenditures of federal awards (the "Schedule") includes the federal grant activity of the Open Door Family Medical Center, Inc. and Affiliates (the "Organization") under programs of the federal government for the year ended December 31, 2023. The information in the 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 (the "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.
Title: Nonmonetary Assistance Accounting Policies: Expenditures reported on the Schedule are reported on the accual 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. De Minimis Rate Used: N Rate Explanation: The Center elected not to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance. Nonmonetary assistance is reported in the Schedule at the fair value of the Women, Infant and Children ("WIC") checks received. The total federal share of the food instruments distributed by the Center amounted to $3,482,101 and is included on the Schedule.

Finding Details

Finding 2023-001
Finding 2023-001 - Special Tests and Provisions: Sliding Fee Discounts U.S. Department of Health and Human Services: Health Centers Program Cluster (Community Health Centers, Migrant Health Centers, Health Care for the Homeless, and Public Housing Primary Care), COVID-19 - Health Centers Program Cluster (Community Health Centers, Migrant Health Centers, Health Care for the Homeless, and Public Housing Primary Care) (Assistance Listing Number 93.224), Grants for New and Expanded Services Under the Health Center Program and COVID-19 - Grants for New and Expanded Services Under the Health Center Program (Assistance Listing Number 93.527). Criteria In accordance with 42 CFR sections 51c.303(f) and (g), health centers must prepare and apply a sliding fee discount schedule ("SFDS") so that the amounts paid for health center services by eligible patients are adjusted (discounted) based on the patient's ability to pay. Statement of Condition During our audit, we noted that the SFDS was not properly applied to a patient due to an error made by the patient services representative. Cause The patient services representative made an error in applying the correct sliding fee discount based on the patient's household income and number of dependents. Effect The amount owed for the services provided was not based on the Center's SFDS. Questioned Costs None Context One exception from a statistically valid sample of 40. Identification of Repeat Finding No Recommendation We recommend that the sliding fee discounts be reviewed by a supervisor on a periodic basis to ensure compliance. Corrective Action: All supervisors conducted training sessions for all staff members involved in patient registration and billing processes to reinforce proper documentation and application of the sliding fee discount schedule. Further, the Center has implemented an internal audit/review system to ensure that the sliding fee discount schedule is properly applied based on patient information.
Finding 2023-001
Finding 2023-001 - Special Tests and Provisions: Sliding Fee Discounts U.S. Department of Health and Human Services: Health Centers Program Cluster (Community Health Centers, Migrant Health Centers, Health Care for the Homeless, and Public Housing Primary Care), COVID-19 - Health Centers Program Cluster (Community Health Centers, Migrant Health Centers, Health Care for the Homeless, and Public Housing Primary Care) (Assistance Listing Number 93.224), Grants for New and Expanded Services Under the Health Center Program and COVID-19 - Grants for New and Expanded Services Under the Health Center Program (Assistance Listing Number 93.527). Criteria In accordance with 42 CFR sections 51c.303(f) and (g), health centers must prepare and apply a sliding fee discount schedule ("SFDS") so that the amounts paid for health center services by eligible patients are adjusted (discounted) based on the patient's ability to pay. Statement of Condition During our audit, we noted that the SFDS was not properly applied to a patient due to an error made by the patient services representative. Cause The patient services representative made an error in applying the correct sliding fee discount based on the patient's household income and number of dependents. Effect The amount owed for the services provided was not based on the Center's SFDS. Questioned Costs None Context One exception from a statistically valid sample of 40. Identification of Repeat Finding No Recommendation We recommend that the sliding fee discounts be reviewed by a supervisor on a periodic basis to ensure compliance. Corrective Action: All supervisors conducted training sessions for all staff members involved in patient registration and billing processes to reinforce proper documentation and application of the sliding fee discount schedule. Further, the Center has implemented an internal audit/review system to ensure that the sliding fee discount schedule is properly applied based on patient information.
Finding 2023-001
Finding 2023-001 - Special Tests and Provisions: Sliding Fee Discounts U.S. Department of Health and Human Services: Health Centers Program Cluster (Community Health Centers, Migrant Health Centers, Health Care for the Homeless, and Public Housing Primary Care), COVID-19 - Health Centers Program Cluster (Community Health Centers, Migrant Health Centers, Health Care for the Homeless, and Public Housing Primary Care) (Assistance Listing Number 93.224), Grants for New and Expanded Services Under the Health Center Program and COVID-19 - Grants for New and Expanded Services Under the Health Center Program (Assistance Listing Number 93.527). Criteria In accordance with 42 CFR sections 51c.303(f) and (g), health centers must prepare and apply a sliding fee discount schedule ("SFDS") so that the amounts paid for health center services by eligible patients are adjusted (discounted) based on the patient's ability to pay. Statement of Condition During our audit, we noted that the SFDS was not properly applied to a patient due to an error made by the patient services representative. Cause The patient services representative made an error in applying the correct sliding fee discount based on the patient's household income and number of dependents. Effect The amount owed for the services provided was not based on the Center's SFDS. Questioned Costs None Context One exception from a statistically valid sample of 40. Identification of Repeat Finding No Recommendation We recommend that the sliding fee discounts be reviewed by a supervisor on a periodic basis to ensure compliance. Corrective Action: All supervisors conducted training sessions for all staff members involved in patient registration and billing processes to reinforce proper documentation and application of the sliding fee discount schedule. Further, the Center has implemented an internal audit/review system to ensure that the sliding fee discount schedule is properly applied based on patient information.
Finding 2023-001
Finding 2023-001 - Special Tests and Provisions: Sliding Fee Discounts U.S. Department of Health and Human Services: Health Centers Program Cluster (Community Health Centers, Migrant Health Centers, Health Care for the Homeless, and Public Housing Primary Care), COVID-19 - Health Centers Program Cluster (Community Health Centers, Migrant Health Centers, Health Care for the Homeless, and Public Housing Primary Care) (Assistance Listing Number 93.224), Grants for New and Expanded Services Under the Health Center Program and COVID-19 - Grants for New and Expanded Services Under the Health Center Program (Assistance Listing Number 93.527). Criteria In accordance with 42 CFR sections 51c.303(f) and (g), health centers must prepare and apply a sliding fee discount schedule ("SFDS") so that the amounts paid for health center services by eligible patients are adjusted (discounted) based on the patient's ability to pay. Statement of Condition During our audit, we noted that the SFDS was not properly applied to a patient due to an error made by the patient services representative. Cause The patient services representative made an error in applying the correct sliding fee discount based on the patient's household income and number of dependents. Effect The amount owed for the services provided was not based on the Center's SFDS. Questioned Costs None Context One exception from a statistically valid sample of 40. Identification of Repeat Finding No Recommendation We recommend that the sliding fee discounts be reviewed by a supervisor on a periodic basis to ensure compliance. Corrective Action: All supervisors conducted training sessions for all staff members involved in patient registration and billing processes to reinforce proper documentation and application of the sliding fee discount schedule. Further, the Center has implemented an internal audit/review system to ensure that the sliding fee discount schedule is properly applied based on patient information.
Finding 2023-001
Finding 2023-001 - Special Tests and Provisions: Sliding Fee Discounts U.S. Department of Health and Human Services: Health Centers Program Cluster (Community Health Centers, Migrant Health Centers, Health Care for the Homeless, and Public Housing Primary Care), COVID-19 - Health Centers Program Cluster (Community Health Centers, Migrant Health Centers, Health Care for the Homeless, and Public Housing Primary Care) (Assistance Listing Number 93.224), Grants for New and Expanded Services Under the Health Center Program and COVID-19 - Grants for New and Expanded Services Under the Health Center Program (Assistance Listing Number 93.527). Criteria In accordance with 42 CFR sections 51c.303(f) and (g), health centers must prepare and apply a sliding fee discount schedule ("SFDS") so that the amounts paid for health center services by eligible patients are adjusted (discounted) based on the patient's ability to pay. Statement of Condition During our audit, we noted that the SFDS was not properly applied to a patient due to an error made by the patient services representative. Cause The patient services representative made an error in applying the correct sliding fee discount based on the patient's household income and number of dependents. Effect The amount owed for the services provided was not based on the Center's SFDS. Questioned Costs None Context One exception from a statistically valid sample of 40. Identification of Repeat Finding No Recommendation We recommend that the sliding fee discounts be reviewed by a supervisor on a periodic basis to ensure compliance. Corrective Action: All supervisors conducted training sessions for all staff members involved in patient registration and billing processes to reinforce proper documentation and application of the sliding fee discount schedule. Further, the Center has implemented an internal audit/review system to ensure that the sliding fee discount schedule is properly applied based on patient information.
Finding 2023-001
Finding 2023-001 - Special Tests and Provisions: Sliding Fee Discounts U.S. Department of Health and Human Services: Health Centers Program Cluster (Community Health Centers, Migrant Health Centers, Health Care for the Homeless, and Public Housing Primary Care), COVID-19 - Health Centers Program Cluster (Community Health Centers, Migrant Health Centers, Health Care for the Homeless, and Public Housing Primary Care) (Assistance Listing Number 93.224), Grants for New and Expanded Services Under the Health Center Program and COVID-19 - Grants for New and Expanded Services Under the Health Center Program (Assistance Listing Number 93.527). Criteria In accordance with 42 CFR sections 51c.303(f) and (g), health centers must prepare and apply a sliding fee discount schedule ("SFDS") so that the amounts paid for health center services by eligible patients are adjusted (discounted) based on the patient's ability to pay. Statement of Condition During our audit, we noted that the SFDS was not properly applied to a patient due to an error made by the patient services representative. Cause The patient services representative made an error in applying the correct sliding fee discount based on the patient's household income and number of dependents. Effect The amount owed for the services provided was not based on the Center's SFDS. Questioned Costs None Context One exception from a statistically valid sample of 40. Identification of Repeat Finding No Recommendation We recommend that the sliding fee discounts be reviewed by a supervisor on a periodic basis to ensure compliance. Corrective Action: All supervisors conducted training sessions for all staff members involved in patient registration and billing processes to reinforce proper documentation and application of the sliding fee discount schedule. Further, the Center has implemented an internal audit/review system to ensure that the sliding fee discount schedule is properly applied based on patient information.
Finding 2023-001
Finding 2023-001 - Special Tests and Provisions: Sliding Fee Discounts U.S. Department of Health and Human Services: Health Centers Program Cluster (Community Health Centers, Migrant Health Centers, Health Care for the Homeless, and Public Housing Primary Care), COVID-19 - Health Centers Program Cluster (Community Health Centers, Migrant Health Centers, Health Care for the Homeless, and Public Housing Primary Care) (Assistance Listing Number 93.224), Grants for New and Expanded Services Under the Health Center Program and COVID-19 - Grants for New and Expanded Services Under the Health Center Program (Assistance Listing Number 93.527). Criteria In accordance with 42 CFR sections 51c.303(f) and (g), health centers must prepare and apply a sliding fee discount schedule ("SFDS") so that the amounts paid for health center services by eligible patients are adjusted (discounted) based on the patient's ability to pay. Statement of Condition During our audit, we noted that the SFDS was not properly applied to a patient due to an error made by the patient services representative. Cause The patient services representative made an error in applying the correct sliding fee discount based on the patient's household income and number of dependents. Effect The amount owed for the services provided was not based on the Center's SFDS. Questioned Costs None Context One exception from a statistically valid sample of 40. Identification of Repeat Finding No Recommendation We recommend that the sliding fee discounts be reviewed by a supervisor on a periodic basis to ensure compliance. Corrective Action: All supervisors conducted training sessions for all staff members involved in patient registration and billing processes to reinforce proper documentation and application of the sliding fee discount schedule. Further, the Center has implemented an internal audit/review system to ensure that the sliding fee discount schedule is properly applied based on patient information.
Finding 2023-001
Finding 2023-001 - Special Tests and Provisions: Sliding Fee Discounts U.S. Department of Health and Human Services: Health Centers Program Cluster (Community Health Centers, Migrant Health Centers, Health Care for the Homeless, and Public Housing Primary Care), COVID-19 - Health Centers Program Cluster (Community Health Centers, Migrant Health Centers, Health Care for the Homeless, and Public Housing Primary Care) (Assistance Listing Number 93.224), Grants for New and Expanded Services Under the Health Center Program and COVID-19 - Grants for New and Expanded Services Under the Health Center Program (Assistance Listing Number 93.527). Criteria In accordance with 42 CFR sections 51c.303(f) and (g), health centers must prepare and apply a sliding fee discount schedule ("SFDS") so that the amounts paid for health center services by eligible patients are adjusted (discounted) based on the patient's ability to pay. Statement of Condition During our audit, we noted that the SFDS was not properly applied to a patient due to an error made by the patient services representative. Cause The patient services representative made an error in applying the correct sliding fee discount based on the patient's household income and number of dependents. Effect The amount owed for the services provided was not based on the Center's SFDS. Questioned Costs None Context One exception from a statistically valid sample of 40. Identification of Repeat Finding No Recommendation We recommend that the sliding fee discounts be reviewed by a supervisor on a periodic basis to ensure compliance. Corrective Action: All supervisors conducted training sessions for all staff members involved in patient registration and billing processes to reinforce proper documentation and application of the sliding fee discount schedule. Further, the Center has implemented an internal audit/review system to ensure that the sliding fee discount schedule is properly applied based on patient information.