FAC Explorer

Audit 310909

FY End
2023-09-30
Total Expended
$2.32M
Findings
8
Programs
5
Organization: Wayne County Healthy Communities (MI)
Year: 2023 Accepted: 2024-06-28
Auditor: Glen Olivache CPA PC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
404124 2023-001 Significant Deficiency Yes P
404125 2023-001 Significant Deficiency Yes P
404126 2023-001 Significant Deficiency Yes P
404127 2023-001 Significant Deficiency Yes P
980566 2023-001 Significant Deficiency Yes P
980567 2023-001 Significant Deficiency Yes P
980568 2023-001 Significant Deficiency Yes P
980569 2023-001 Significant Deficiency Yes P

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) $1.42M 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) $374,516 Yes 1
93.940 Hiv Prevention Activities_health Department Based $151,798 - 0
93.527 Affordable Care Act (aca) Grants for New and Expanded Services Under the Health Center Program $49,496 Yes 1
93.247 Advanced Nursing Education Grant Program $25,577 - 0

Contacts

Name Title Type
KZMDRDLPTD44 Jawan Simpson Auditee
3138263320 Glen Olivache Auditor
No contacts on file

Notes to SEFA

Title: BASIS OF PRESENTATION Accounting Policies: Expenditures reported on the accompanying schedule of expenditures of federal awards are reported on the accrual basis of accounting. Such expenditures are recognized following, as applicable, either the cost principles in OMB Circular A-122, Cost Principles for Nonprofit Organizations, or the cost principles contained in Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, whereas certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: Wayne County Healthy Communities did not elect to use the 10% De Minimis indirect cost rate to recover indirect costs as allowed under the Uniform Guidance. The accompanying schedule of expenditures of federal awards includes the federal grant activity of Wayne County Healthy Communities, and is presented on the same basis of accounting as the financial statements. The information in this schedule is presented in accordance with the requirements of the Title 2 U.S. Code of Federal Regulations (CFR)The accompanying schedule of expenditures of federal awards includes the federal grant activity of Wayne County Healthy Communities, and is presented on the same basis of accounting as the financial statements. The information in this schedule is presented in accordance with the requirements of the 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 this schedule may differ from amounts presented in, or used in the preparation of the financial statements. Because the accompanying schedule of expenditures of federal awards presents only a selected portion of the operations of Wayne County Healthy Communities, it is not intended to and does not present the financial position, changes in net assets, or cash flows of Wayne County Healthy Communities.
Title: SUMMARY OF SIGNIFICIANT ACCOUNTING POLICIES Accounting Policies: Expenditures reported on the accompanying schedule of expenditures of federal awards are reported on the accrual basis of accounting. Such expenditures are recognized following, as applicable, either the cost principles in OMB Circular A-122, Cost Principles for Nonprofit Organizations, or the cost principles contained in Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, whereas certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: Wayne County Healthy Communities did not elect to use the 10% De Minimis indirect cost rate to recover indirect costs as allowed under the Uniform Guidance. Expenditures reported on the accompanying schedule of expenditures of federal awards are reported on the accrual basis of accounting. Such expenditures are recognized following, as applicable, either the cost principles in OMB Circular A-122, Cost Principles for Nonprofit Organizations, or the cost principles contained in Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, whereas certain types of expenditures are not allowable or are limited as to reimbursement. Wayne County Healthy Communities did not elect to use the 10% De Minimis indirect cost rate to recover indirect costs as allowed under the Uniform Guidance.

Finding Details

Finding 2023-001
Finding Type - Significant Deficiency. CFDA Number, Federal Agency/Pass-Through Agency and Program Name - 93.224/93.527- Health Center Cluster. Repeat Finding - No. Questioned Costs - None. Criteria - Health centers must prepare and apply a sliding fee discount schedule so that amounts owed by patients for health care services are calculated. Discounts are adjusted based on family income and size. Criteria - Health centers must prepare and apply a sliding fee discount schedule so that amounts owed by patients for health care services are calculated. Discounts are adjusted based on family income and size. Context - Out of a sample of 25 patients selected for testing, income calcuation was not inputted for 6 of the patients. Cause and Effect - Income data was not inputted by the intate staff for 6 of the patients selected for testing. As a result, patients were not charged the correct amount for the services based on the sliding fee discount policy. Recommendation - We recommend that management implement procedures to ensure that income calculation is inputted into the electronic health record system. View of Responsible Officials and Corrective Action Planned - Management agrees with the finding and will conduct a review of the current process for data intake and application of sliding fee calculations into eClinicalWorks (our Electronic Health Record system) performed by front desk staff. Process improvement actions will be taken (including trainings) to ensure all front desk staff have full understanding of the process, address any concerns, and avoid future errors.
Finding 2023-001
Finding Type - Significant Deficiency. CFDA Number, Federal Agency/Pass-Through Agency and Program Name - 93.224/93.527- Health Center Cluster. Repeat Finding - No. Questioned Costs - None. Criteria - Health centers must prepare and apply a sliding fee discount schedule so that amounts owed by patients for health care services are calculated. Discounts are adjusted based on family income and size. Criteria - Health centers must prepare and apply a sliding fee discount schedule so that amounts owed by patients for health care services are calculated. Discounts are adjusted based on family income and size. Context - Out of a sample of 25 patients selected for testing, income calcuation was not inputted for 6 of the patients. Cause and Effect - Income data was not inputted by the intate staff for 6 of the patients selected for testing. As a result, patients were not charged the correct amount for the services based on the sliding fee discount policy. Recommendation - We recommend that management implement procedures to ensure that income calculation is inputted into the electronic health record system. View of Responsible Officials and Corrective Action Planned - Management agrees with the finding and will conduct a review of the current process for data intake and application of sliding fee calculations into eClinicalWorks (our Electronic Health Record system) performed by front desk staff. Process improvement actions will be taken (including trainings) to ensure all front desk staff have full understanding of the process, address any concerns, and avoid future errors.
Finding 2023-001
Finding Type - Significant Deficiency. CFDA Number, Federal Agency/Pass-Through Agency and Program Name - 93.224/93.527- Health Center Cluster. Repeat Finding - No. Questioned Costs - None. Criteria - Health centers must prepare and apply a sliding fee discount schedule so that amounts owed by patients for health care services are calculated. Discounts are adjusted based on family income and size. Criteria - Health centers must prepare and apply a sliding fee discount schedule so that amounts owed by patients for health care services are calculated. Discounts are adjusted based on family income and size. Context - Out of a sample of 25 patients selected for testing, income calcuation was not inputted for 6 of the patients. Cause and Effect - Income data was not inputted by the intate staff for 6 of the patients selected for testing. As a result, patients were not charged the correct amount for the services based on the sliding fee discount policy. Recommendation - We recommend that management implement procedures to ensure that income calculation is inputted into the electronic health record system. View of Responsible Officials and Corrective Action Planned - Management agrees with the finding and will conduct a review of the current process for data intake and application of sliding fee calculations into eClinicalWorks (our Electronic Health Record system) performed by front desk staff. Process improvement actions will be taken (including trainings) to ensure all front desk staff have full understanding of the process, address any concerns, and avoid future errors.
Finding 2023-001
Finding Type - Significant Deficiency. CFDA Number, Federal Agency/Pass-Through Agency and Program Name - 93.224/93.527- Health Center Cluster. Repeat Finding - No. Questioned Costs - None. Criteria - Health centers must prepare and apply a sliding fee discount schedule so that amounts owed by patients for health care services are calculated. Discounts are adjusted based on family income and size. Criteria - Health centers must prepare and apply a sliding fee discount schedule so that amounts owed by patients for health care services are calculated. Discounts are adjusted based on family income and size. Context - Out of a sample of 25 patients selected for testing, income calcuation was not inputted for 6 of the patients. Cause and Effect - Income data was not inputted by the intate staff for 6 of the patients selected for testing. As a result, patients were not charged the correct amount for the services based on the sliding fee discount policy. Recommendation - We recommend that management implement procedures to ensure that income calculation is inputted into the electronic health record system. View of Responsible Officials and Corrective Action Planned - Management agrees with the finding and will conduct a review of the current process for data intake and application of sliding fee calculations into eClinicalWorks (our Electronic Health Record system) performed by front desk staff. Process improvement actions will be taken (including trainings) to ensure all front desk staff have full understanding of the process, address any concerns, and avoid future errors.
Finding 2023-001
Finding Type - Significant Deficiency. CFDA Number, Federal Agency/Pass-Through Agency and Program Name - 93.224/93.527- Health Center Cluster. Repeat Finding - No. Questioned Costs - None. Criteria - Health centers must prepare and apply a sliding fee discount schedule so that amounts owed by patients for health care services are calculated. Discounts are adjusted based on family income and size. Criteria - Health centers must prepare and apply a sliding fee discount schedule so that amounts owed by patients for health care services are calculated. Discounts are adjusted based on family income and size. Context - Out of a sample of 25 patients selected for testing, income calcuation was not inputted for 6 of the patients. Cause and Effect - Income data was not inputted by the intate staff for 6 of the patients selected for testing. As a result, patients were not charged the correct amount for the services based on the sliding fee discount policy. Recommendation - We recommend that management implement procedures to ensure that income calculation is inputted into the electronic health record system. View of Responsible Officials and Corrective Action Planned - Management agrees with the finding and will conduct a review of the current process for data intake and application of sliding fee calculations into eClinicalWorks (our Electronic Health Record system) performed by front desk staff. Process improvement actions will be taken (including trainings) to ensure all front desk staff have full understanding of the process, address any concerns, and avoid future errors.
Finding 2023-001
Finding Type - Significant Deficiency. CFDA Number, Federal Agency/Pass-Through Agency and Program Name - 93.224/93.527- Health Center Cluster. Repeat Finding - No. Questioned Costs - None. Criteria - Health centers must prepare and apply a sliding fee discount schedule so that amounts owed by patients for health care services are calculated. Discounts are adjusted based on family income and size. Criteria - Health centers must prepare and apply a sliding fee discount schedule so that amounts owed by patients for health care services are calculated. Discounts are adjusted based on family income and size. Context - Out of a sample of 25 patients selected for testing, income calcuation was not inputted for 6 of the patients. Cause and Effect - Income data was not inputted by the intate staff for 6 of the patients selected for testing. As a result, patients were not charged the correct amount for the services based on the sliding fee discount policy. Recommendation - We recommend that management implement procedures to ensure that income calculation is inputted into the electronic health record system. View of Responsible Officials and Corrective Action Planned - Management agrees with the finding and will conduct a review of the current process for data intake and application of sliding fee calculations into eClinicalWorks (our Electronic Health Record system) performed by front desk staff. Process improvement actions will be taken (including trainings) to ensure all front desk staff have full understanding of the process, address any concerns, and avoid future errors.
Finding 2023-001
Finding Type - Significant Deficiency. CFDA Number, Federal Agency/Pass-Through Agency and Program Name - 93.224/93.527- Health Center Cluster. Repeat Finding - No. Questioned Costs - None. Criteria - Health centers must prepare and apply a sliding fee discount schedule so that amounts owed by patients for health care services are calculated. Discounts are adjusted based on family income and size. Criteria - Health centers must prepare and apply a sliding fee discount schedule so that amounts owed by patients for health care services are calculated. Discounts are adjusted based on family income and size. Context - Out of a sample of 25 patients selected for testing, income calcuation was not inputted for 6 of the patients. Cause and Effect - Income data was not inputted by the intate staff for 6 of the patients selected for testing. As a result, patients were not charged the correct amount for the services based on the sliding fee discount policy. Recommendation - We recommend that management implement procedures to ensure that income calculation is inputted into the electronic health record system. View of Responsible Officials and Corrective Action Planned - Management agrees with the finding and will conduct a review of the current process for data intake and application of sliding fee calculations into eClinicalWorks (our Electronic Health Record system) performed by front desk staff. Process improvement actions will be taken (including trainings) to ensure all front desk staff have full understanding of the process, address any concerns, and avoid future errors.
Finding 2023-001
Finding Type - Significant Deficiency. CFDA Number, Federal Agency/Pass-Through Agency and Program Name - 93.224/93.527- Health Center Cluster. Repeat Finding - No. Questioned Costs - None. Criteria - Health centers must prepare and apply a sliding fee discount schedule so that amounts owed by patients for health care services are calculated. Discounts are adjusted based on family income and size. Criteria - Health centers must prepare and apply a sliding fee discount schedule so that amounts owed by patients for health care services are calculated. Discounts are adjusted based on family income and size. Context - Out of a sample of 25 patients selected for testing, income calcuation was not inputted for 6 of the patients. Cause and Effect - Income data was not inputted by the intate staff for 6 of the patients selected for testing. As a result, patients were not charged the correct amount for the services based on the sliding fee discount policy. Recommendation - We recommend that management implement procedures to ensure that income calculation is inputted into the electronic health record system. View of Responsible Officials and Corrective Action Planned - Management agrees with the finding and will conduct a review of the current process for data intake and application of sliding fee calculations into eClinicalWorks (our Electronic Health Record system) performed by front desk staff. Process improvement actions will be taken (including trainings) to ensure all front desk staff have full understanding of the process, address any concerns, and avoid future errors.