FAC Explorer

Audit 311951

FY End
2022-12-31
Total Expended
$16.34M
Findings
6
Programs
6
Organization: Goshen Medical Center, Inc. (NC)
Year: 2022 Accepted: 2023-07-23
Auditor: Nunn Brashear & Uzzell PA

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
409857 2022-001 - Yes E
409858 2022-001 - Yes E
409859 2022-001 - Yes E
986299 2022-001 - Yes E
986300 2022-001 - Yes E
986301 2022-001 - Yes E

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) $14.15M Yes 3
10.766 Community Facilities Loans and Grants $971,353 Yes 0
93.498 Provider Relief Fund $783,720 Yes 0
93.968 Immunization Cooperative Agreements $417,188 - 0
93.912 Rural Health Care Services Outreach, Rural Health Network Development and Small Health Care Provider Quality Improvement $19,370 - 0
93.247 Advanced Nursing Education Grant Program $771 - 0

Contacts

Name Title Type
GZL5M9553K16 Jim Chatman, Cpa, Cfo Auditee
9102672057 Danna Layne, Cpa, Cfe Auditor
No contacts on file

Notes to SEFA

Title: Loan/loan guarantee outstanding balances Accounting Policies: Basis of Presentation - The accompanying schedule of federal and State awards (SEFSA) includes the federal and State grant activity of Goshen Medical Center, Inc. under the programs of the federal government and the State of North Carolina for the year ended December 31, 2022. The information in this SEFSA is presented in accordance with the requirements of Title 2 US Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards andthe State Single Audit Implementation Act. Because the SEFSA presents only a selected portion of the operations of Goshen Medical Center, Inc., it is not intended to and does not represent the financial position, changes in net position or cash flows of Goshen Medical Center, Inc. Cluster of Programs - The following is clustered by the U.S. Department of Health and Human Services and are treated separately for audit requirement purposes: Health Center Program(Community Health Centers, Migrant Health Centers, Health Care for the Homeless, and Public Housing Primary Care). De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. COMMUNITY FACILITIES LOANS AND GRANTS (10.766) - Balances outstanding at the end of the audit period were 318000.

Finding Details

Finding 2022-001
Criteria: 75 applications at 3 locations were tested. 3 errors were found. The table summarizes the findings. Issue: Incorrect calculations of income, fees charged would not change, 2 errors. Incorrect calculations of income, fees charged would change, 1 error. Condition: GMC has the responsibility of ensuring proper billing of patients for services that are supplemented by the federal government. Effect: The findings had various effects depending on the issue noted above. In most instances where fees would change, more income would be due to GMC from patients. Cause: Application calculations were not checked by another employee. Procedures and standards were inconsistently followed. Recommendation: The review process of the sliding fee scale application should include a recalculation by the site leader. Front desk employees should receive continuing education classes on the proper way to calculate the sliding fee scale. Management response: Management concurs with the finding and has proposed corrective action.
Finding 2022-001
Criteria: 75 applications at 3 locations were tested. 3 errors were found. The table summarizes the findings. Issue: Incorrect calculations of income, fees charged would not change, 2 errors. Incorrect calculations of income, fees charged would change, 1 error. Condition: GMC has the responsibility of ensuring proper billing of patients for services that are supplemented by the federal government. Effect: The findings had various effects depending on the issue noted above. In most instances where fees would change, more income would be due to GMC from patients. Cause: Application calculations were not checked by another employee. Procedures and standards were inconsistently followed. Recommendation: The review process of the sliding fee scale application should include a recalculation by the site leader. Front desk employees should receive continuing education classes on the proper way to calculate the sliding fee scale. Management response: Management concurs with the finding and has proposed corrective action.
Finding 2022-001
Criteria: 75 applications at 3 locations were tested. 3 errors were found. The table summarizes the findings. Issue: Incorrect calculations of income, fees charged would not change, 2 errors. Incorrect calculations of income, fees charged would change, 1 error. Condition: GMC has the responsibility of ensuring proper billing of patients for services that are supplemented by the federal government. Effect: The findings had various effects depending on the issue noted above. In most instances where fees would change, more income would be due to GMC from patients. Cause: Application calculations were not checked by another employee. Procedures and standards were inconsistently followed. Recommendation: The review process of the sliding fee scale application should include a recalculation by the site leader. Front desk employees should receive continuing education classes on the proper way to calculate the sliding fee scale. Management response: Management concurs with the finding and has proposed corrective action.
Finding 2022-001
Criteria: 75 applications at 3 locations were tested. 3 errors were found. The table summarizes the findings. Issue: Incorrect calculations of income, fees charged would not change, 2 errors. Incorrect calculations of income, fees charged would change, 1 error. Condition: GMC has the responsibility of ensuring proper billing of patients for services that are supplemented by the federal government. Effect: The findings had various effects depending on the issue noted above. In most instances where fees would change, more income would be due to GMC from patients. Cause: Application calculations were not checked by another employee. Procedures and standards were inconsistently followed. Recommendation: The review process of the sliding fee scale application should include a recalculation by the site leader. Front desk employees should receive continuing education classes on the proper way to calculate the sliding fee scale. Management response: Management concurs with the finding and has proposed corrective action.
Finding 2022-001
Criteria: 75 applications at 3 locations were tested. 3 errors were found. The table summarizes the findings. Issue: Incorrect calculations of income, fees charged would not change, 2 errors. Incorrect calculations of income, fees charged would change, 1 error. Condition: GMC has the responsibility of ensuring proper billing of patients for services that are supplemented by the federal government. Effect: The findings had various effects depending on the issue noted above. In most instances where fees would change, more income would be due to GMC from patients. Cause: Application calculations were not checked by another employee. Procedures and standards were inconsistently followed. Recommendation: The review process of the sliding fee scale application should include a recalculation by the site leader. Front desk employees should receive continuing education classes on the proper way to calculate the sliding fee scale. Management response: Management concurs with the finding and has proposed corrective action.
Finding 2022-001
Criteria: 75 applications at 3 locations were tested. 3 errors were found. The table summarizes the findings. Issue: Incorrect calculations of income, fees charged would not change, 2 errors. Incorrect calculations of income, fees charged would change, 1 error. Condition: GMC has the responsibility of ensuring proper billing of patients for services that are supplemented by the federal government. Effect: The findings had various effects depending on the issue noted above. In most instances where fees would change, more income would be due to GMC from patients. Cause: Application calculations were not checked by another employee. Procedures and standards were inconsistently followed. Recommendation: The review process of the sliding fee scale application should include a recalculation by the site leader. Front desk employees should receive continuing education classes on the proper way to calculate the sliding fee scale. Management response: Management concurs with the finding and has proposed corrective action.