Audit 315714

FY End
2023-12-31
Total Expended
$4.32M
Findings
8
Programs
7
Year: 2023 Accepted: 2024-07-23

Organization Exclusion Status:

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Contacts

Name Title Type
ENVJVLEP5KM9 Angelita Thomas Auditee
6142355555 Wes Ernst 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: The Organization 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 (Schedule) includes the federal award activity of the Organization 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 the Organization, it is not intended to and does not present the financial position, changes in net assets or cash flows of the Organization.

Finding Details

Information on the federal program - Assistance Listing Number 93.224, Health Center Program Cluster from the U.S. Department of Health and Human Services, Federal Award No. 6 H80CS07897 for project period February 1, 2020 through January 31, 2024. Criteria or specific requirement - Health centers must prepare and apply a sliding fee discount schedule that incorporates the provisions of 42 CFR 51c.3032 through 56.303g to ensure that amounts owed for health center services by eligible patients are adjusted (discounted) based on the patient’s ability to pay. Condition - The audit of the major federal program identified errors in the application of sliding fee adjustments. Questioned costs - Not applicable Context - Out of a population of 11,125 sliding fee adjustments, a sample of 25 adjustments were tested. Out of the 25 tested, 3 adjustments were incorrectly calculated based on the Organization’s approved sliding fee scales and the patient’s sliding fee application. A non-statistical sampling methodology was used to select the sample. Effect - The sliding fee adjustments were not appropriately applied. Cause - Manual inputs required to calculate the sliding fee discounts resulted in errors in application of the sliding fee scales. Identification as a repeat finding - Not a repeat finding. Recommendation - We recommend that the Organization implement a review process for sliding fee and other adjustments applied in the billing system, including review for the sliding fee application and relating supporting documents. Additionally, we recommend that a member of management with an understanding of the Organization’s billing and sliding fee policies regularly review a sample of sliding fee adjustments in comparison to the Organization’s sliding fee policy. Views of responsible officials and planned corrective actions - The Organization agrees with the finding. See separate auditee document for planned corrective action.
Information on the federal program - Assistance Listing Number 93.224, Health Center Program Cluster from the U.S. Department of Health and Human Services, Federal Award No. 6 H80CS07897 for project period February 1, 2020 through January 31, 2024. Criteria or specific requirement - Health centers must prepare and apply a sliding fee discount schedule that incorporates the provisions of 42 CFR 51c.3032 through 56.303g to ensure that amounts owed for health center services by eligible patients are adjusted (discounted) based on the patient’s ability to pay. Condition - The audit of the major federal program identified errors in the application of sliding fee adjustments. Questioned costs - Not applicable Context - Out of a population of 11,125 sliding fee adjustments, a sample of 25 adjustments were tested. Out of the 25 tested, 3 adjustments were incorrectly calculated based on the Organization’s approved sliding fee scales and the patient’s sliding fee application. A non-statistical sampling methodology was used to select the sample. Effect - The sliding fee adjustments were not appropriately applied. Cause - Manual inputs required to calculate the sliding fee discounts resulted in errors in application of the sliding fee scales. Identification as a repeat finding - Not a repeat finding. Recommendation - We recommend that the Organization implement a review process for sliding fee and other adjustments applied in the billing system, including review for the sliding fee application and relating supporting documents. Additionally, we recommend that a member of management with an understanding of the Organization’s billing and sliding fee policies regularly review a sample of sliding fee adjustments in comparison to the Organization’s sliding fee policy. Views of responsible officials and planned corrective actions - The Organization agrees with the finding. See separate auditee document for planned corrective action.
Information on the federal program - Assistance Listing Number 93.224, Health Center Program Cluster from the U.S. Department of Health and Human Services, Federal Award No. 6 H80CS07897 for project period February 1, 2020 through January 31, 2024. Criteria or specific requirement - Health centers must prepare and apply a sliding fee discount schedule that incorporates the provisions of 42 CFR 51c.3032 through 56.303g to ensure that amounts owed for health center services by eligible patients are adjusted (discounted) based on the patient’s ability to pay. Condition - The audit of the major federal program identified errors in the application of sliding fee adjustments. Questioned costs - Not applicable Context - Out of a population of 11,125 sliding fee adjustments, a sample of 25 adjustments were tested. Out of the 25 tested, 3 adjustments were incorrectly calculated based on the Organization’s approved sliding fee scales and the patient’s sliding fee application. A non-statistical sampling methodology was used to select the sample. Effect - The sliding fee adjustments were not appropriately applied. Cause - Manual inputs required to calculate the sliding fee discounts resulted in errors in application of the sliding fee scales. Identification as a repeat finding - Not a repeat finding. Recommendation - We recommend that the Organization implement a review process for sliding fee and other adjustments applied in the billing system, including review for the sliding fee application and relating supporting documents. Additionally, we recommend that a member of management with an understanding of the Organization’s billing and sliding fee policies regularly review a sample of sliding fee adjustments in comparison to the Organization’s sliding fee policy. Views of responsible officials and planned corrective actions - The Organization agrees with the finding. See separate auditee document for planned corrective action.
Information on the federal program - Assistance Listing Number 93.224, Health Center Program Cluster from the U.S. Department of Health and Human Services, Federal Award No. 6 H80CS07897 for project period February 1, 2020 through January 31, 2024. Criteria or specific requirement - Health centers must prepare and apply a sliding fee discount schedule that incorporates the provisions of 42 CFR 51c.3032 through 56.303g to ensure that amounts owed for health center services by eligible patients are adjusted (discounted) based on the patient’s ability to pay. Condition - The audit of the major federal program identified errors in the application of sliding fee adjustments. Questioned costs - Not applicable Context - Out of a population of 11,125 sliding fee adjustments, a sample of 25 adjustments were tested. Out of the 25 tested, 3 adjustments were incorrectly calculated based on the Organization’s approved sliding fee scales and the patient’s sliding fee application. A non-statistical sampling methodology was used to select the sample. Effect - The sliding fee adjustments were not appropriately applied. Cause - Manual inputs required to calculate the sliding fee discounts resulted in errors in application of the sliding fee scales. Identification as a repeat finding - Not a repeat finding. Recommendation - We recommend that the Organization implement a review process for sliding fee and other adjustments applied in the billing system, including review for the sliding fee application and relating supporting documents. Additionally, we recommend that a member of management with an understanding of the Organization’s billing and sliding fee policies regularly review a sample of sliding fee adjustments in comparison to the Organization’s sliding fee policy. Views of responsible officials and planned corrective actions - The Organization agrees with the finding. See separate auditee document for planned corrective action.
Information on the federal program - Assistance Listing Number 93.224, Health Center Program Cluster from the U.S. Department of Health and Human Services, Federal Award No. 6 H80CS07897 for project period February 1, 2020 through January 31, 2024. Criteria or specific requirement - Health centers must prepare and apply a sliding fee discount schedule that incorporates the provisions of 42 CFR 51c.3032 through 56.303g to ensure that amounts owed for health center services by eligible patients are adjusted (discounted) based on the patient’s ability to pay. Condition - The audit of the major federal program identified errors in the application of sliding fee adjustments. Questioned costs - Not applicable Context - Out of a population of 11,125 sliding fee adjustments, a sample of 25 adjustments were tested. Out of the 25 tested, 3 adjustments were incorrectly calculated based on the Organization’s approved sliding fee scales and the patient’s sliding fee application. A non-statistical sampling methodology was used to select the sample. Effect - The sliding fee adjustments were not appropriately applied. Cause - Manual inputs required to calculate the sliding fee discounts resulted in errors in application of the sliding fee scales. Identification as a repeat finding - Not a repeat finding. Recommendation - We recommend that the Organization implement a review process for sliding fee and other adjustments applied in the billing system, including review for the sliding fee application and relating supporting documents. Additionally, we recommend that a member of management with an understanding of the Organization’s billing and sliding fee policies regularly review a sample of sliding fee adjustments in comparison to the Organization’s sliding fee policy. Views of responsible officials and planned corrective actions - The Organization agrees with the finding. See separate auditee document for planned corrective action.
Information on the federal program - Assistance Listing Number 93.224, Health Center Program Cluster from the U.S. Department of Health and Human Services, Federal Award No. 6 H80CS07897 for project period February 1, 2020 through January 31, 2024. Criteria or specific requirement - Health centers must prepare and apply a sliding fee discount schedule that incorporates the provisions of 42 CFR 51c.3032 through 56.303g to ensure that amounts owed for health center services by eligible patients are adjusted (discounted) based on the patient’s ability to pay. Condition - The audit of the major federal program identified errors in the application of sliding fee adjustments. Questioned costs - Not applicable Context - Out of a population of 11,125 sliding fee adjustments, a sample of 25 adjustments were tested. Out of the 25 tested, 3 adjustments were incorrectly calculated based on the Organization’s approved sliding fee scales and the patient’s sliding fee application. A non-statistical sampling methodology was used to select the sample. Effect - The sliding fee adjustments were not appropriately applied. Cause - Manual inputs required to calculate the sliding fee discounts resulted in errors in application of the sliding fee scales. Identification as a repeat finding - Not a repeat finding. Recommendation - We recommend that the Organization implement a review process for sliding fee and other adjustments applied in the billing system, including review for the sliding fee application and relating supporting documents. Additionally, we recommend that a member of management with an understanding of the Organization’s billing and sliding fee policies regularly review a sample of sliding fee adjustments in comparison to the Organization’s sliding fee policy. Views of responsible officials and planned corrective actions - The Organization agrees with the finding. See separate auditee document for planned corrective action.
Information on the federal program - Assistance Listing Number 93.224, Health Center Program Cluster from the U.S. Department of Health and Human Services, Federal Award No. 6 H80CS07897 for project period February 1, 2020 through January 31, 2024. Criteria or specific requirement - Health centers must prepare and apply a sliding fee discount schedule that incorporates the provisions of 42 CFR 51c.3032 through 56.303g to ensure that amounts owed for health center services by eligible patients are adjusted (discounted) based on the patient’s ability to pay. Condition - The audit of the major federal program identified errors in the application of sliding fee adjustments. Questioned costs - Not applicable Context - Out of a population of 11,125 sliding fee adjustments, a sample of 25 adjustments were tested. Out of the 25 tested, 3 adjustments were incorrectly calculated based on the Organization’s approved sliding fee scales and the patient’s sliding fee application. A non-statistical sampling methodology was used to select the sample. Effect - The sliding fee adjustments were not appropriately applied. Cause - Manual inputs required to calculate the sliding fee discounts resulted in errors in application of the sliding fee scales. Identification as a repeat finding - Not a repeat finding. Recommendation - We recommend that the Organization implement a review process for sliding fee and other adjustments applied in the billing system, including review for the sliding fee application and relating supporting documents. Additionally, we recommend that a member of management with an understanding of the Organization’s billing and sliding fee policies regularly review a sample of sliding fee adjustments in comparison to the Organization’s sliding fee policy. Views of responsible officials and planned corrective actions - The Organization agrees with the finding. See separate auditee document for planned corrective action.
Information on the federal program - Assistance Listing Number 93.224, Health Center Program Cluster from the U.S. Department of Health and Human Services, Federal Award No. 6 H80CS07897 for project period February 1, 2020 through January 31, 2024. Criteria or specific requirement - Health centers must prepare and apply a sliding fee discount schedule that incorporates the provisions of 42 CFR 51c.3032 through 56.303g to ensure that amounts owed for health center services by eligible patients are adjusted (discounted) based on the patient’s ability to pay. Condition - The audit of the major federal program identified errors in the application of sliding fee adjustments. Questioned costs - Not applicable Context - Out of a population of 11,125 sliding fee adjustments, a sample of 25 adjustments were tested. Out of the 25 tested, 3 adjustments were incorrectly calculated based on the Organization’s approved sliding fee scales and the patient’s sliding fee application. A non-statistical sampling methodology was used to select the sample. Effect - The sliding fee adjustments were not appropriately applied. Cause - Manual inputs required to calculate the sliding fee discounts resulted in errors in application of the sliding fee scales. Identification as a repeat finding - Not a repeat finding. Recommendation - We recommend that the Organization implement a review process for sliding fee and other adjustments applied in the billing system, including review for the sliding fee application and relating supporting documents. Additionally, we recommend that a member of management with an understanding of the Organization’s billing and sliding fee policies regularly review a sample of sliding fee adjustments in comparison to the Organization’s sliding fee policy. Views of responsible officials and planned corrective actions - The Organization agrees with the finding. See separate auditee document for planned corrective action.