Audit 316626

FY End
2023-12-31
Total Expended
$2.44M
Findings
8
Programs
10
Organization: Hyndman Area Health Center (PA)
Year: 2023 Accepted: 2024-08-05

Organization Exclusion Status:

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Contacts

Name Title Type
WPGFFFSTGXJ4 Brian Stratta Auditee
8148423206 Nicole Troutman Auditor
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Notes to SEFA

Title: Note 1: 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 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: Hyndman Area Health Center has elected not to use the 10 percent de minimis indirect cost rate allowed under Uniform Guidance. The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Hyndman Area Health Center 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 Hyndman Area Health Center, it is not intended to and does not present the financial position, results of operations, changes in net assets, or cash flows of Hyndman Area Health Center.
Title: Note 4: Federal Loan Programs 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 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: Hyndman Area Health Center has elected not to use the 10 percent de minimis indirect cost rate allowed under Uniform Guidance. The federal loan program listed subsequently is administered directly by Hyndman Area Health Center, and balances and transactions relating to this program are included in Hyndman Area Health Centers financial statements. Loans outstanding at the beginning of the year and loans made during the year are included in the federal expenditures presented in the Schedule. The balance of the loan outstanding at December 31, 2023, consists of: Federal Assistance Listing Number - 59.008, Program Name - Disaster Assistance Loans, Outstanding Balance at December 31, 2023 - Total $653,594.
Title: Note 5: Personal Protective Equipment (PPE) (Unaudited) 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 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: Hyndman Area Health Center has elected not to use the 10 percent de minimis indirect cost rate allowed under Uniform Guidance. Hyndman Area Health Center did not receive donated PPE from a federal source during the year ended December 31, 2023.

Finding Details

Health Center Program Cluster – CFDA Nos. 93.224 and 93.527 U.S. Department of Health and Human Services Award No. 2 H80CS00532-21-01 and 6 H80CS00532-22-08 Program Years 2021 and 2022 Criteria or Specific Requirement – Special Tests and Provisions: Sliding Fee Discounts (42 USC 254(k)(3)(g); 42 CFR sections 51c.303(g); and 42 CFR sections 56.303 (f)) Condition – Patients received a sliding fee discount that was inconsistent with the stated sliding fee discount categories under the Organization’s policy. Questioned cost – None Context – A sample of 25 patients were tested out of the total population of 42,708 encounters. The sampling methodology used is not and is not intended to be statistically valid. Two patients received a sliding fee adjustment that was inconsistent with the approved policy for the proper sliding fee adjustments based on their income documentation. Effect – Sliding fee discounts were given to patients that were inconsistent with the Organization’s sliding fee discount policy. Cause – The Organization did not comply with their sliding fee policy. Identification as a repeat finding, if applicable –Is not a repeat finding. Recommendation – We recommend management continue to ensure all personnel understand the sliding fee scale policy and adhere to the requirements and guidelines set forth in the policy. Procedures should be implemented to ensure that eligible patients receive discounts in accordance with the sliding fee scale and the Health Center Program Compliance Manual. Views of Responsible Officials and Planned Corrective Actions – We are updating our policy and reviewing with staff. Updates include adding verbiage that nominal fees may be waived as a hardship adjustment (NOMWV), and that self-pay provider office visit charges will be reviewed case-by-case and adjusted as a self-pay/hardship discount. We added the following adjustment codes: o NOI No Income Adjustment - will use when patient has completed Statement of No Income. o NOMWV Nominal Fee Waiver Adjustment - will use when patient cannot pay nominal fee. Reviewed case-by-case basis. Billing ran reports for 2024 and will correct any Nominal Fee waivers, No Income Adjustments, or sliding fee office visit charges so that they align with this corrective action. Everything will be put into place by September 30, 2024
Health Center Program Cluster – CFDA Nos. 93.224 and 93.527 U.S. Department of Health and Human Services Award No. 2 H80CS00532-21-01 and 6 H80CS00532-22-08 Program Years 2021 and 2022 Criteria or Specific Requirement – Special Tests and Provisions: Sliding Fee Discounts (42 USC 254(k)(3)(g); 42 CFR sections 51c.303(g); and 42 CFR sections 56.303 (f)) Condition – Patients received a sliding fee discount that was inconsistent with the stated sliding fee discount categories under the Organization’s policy. Questioned cost – None Context – A sample of 25 patients were tested out of the total population of 42,708 encounters. The sampling methodology used is not and is not intended to be statistically valid. Two patients received a sliding fee adjustment that was inconsistent with the approved policy for the proper sliding fee adjustments based on their income documentation. Effect – Sliding fee discounts were given to patients that were inconsistent with the Organization’s sliding fee discount policy. Cause – The Organization did not comply with their sliding fee policy. Identification as a repeat finding, if applicable –Is not a repeat finding. Recommendation – We recommend management continue to ensure all personnel understand the sliding fee scale policy and adhere to the requirements and guidelines set forth in the policy. Procedures should be implemented to ensure that eligible patients receive discounts in accordance with the sliding fee scale and the Health Center Program Compliance Manual. Views of Responsible Officials and Planned Corrective Actions – We are updating our policy and reviewing with staff. Updates include adding verbiage that nominal fees may be waived as a hardship adjustment (NOMWV), and that self-pay provider office visit charges will be reviewed case-by-case and adjusted as a self-pay/hardship discount. We added the following adjustment codes: o NOI No Income Adjustment - will use when patient has completed Statement of No Income. o NOMWV Nominal Fee Waiver Adjustment - will use when patient cannot pay nominal fee. Reviewed case-by-case basis. Billing ran reports for 2024 and will correct any Nominal Fee waivers, No Income Adjustments, or sliding fee office visit charges so that they align with this corrective action. Everything will be put into place by September 30, 2024
Health Center Program Cluster – CFDA Nos. 93.224 and 93.527 U.S. Department of Health and Human Services Award No. 2 H80CS00532-21-01 and 6 H80CS00532-22-08 Program Years 2021 and 2022 Criteria or Specific Requirement – Special Tests and Provisions: Sliding Fee Discounts (42 USC 254(k)(3)(g); 42 CFR sections 51c.303(g); and 42 CFR sections 56.303 (f)) Condition – Patients received a sliding fee discount that was inconsistent with the stated sliding fee discount categories under the Organization’s policy. Questioned cost – None Context – A sample of 25 patients were tested out of the total population of 42,708 encounters. The sampling methodology used is not and is not intended to be statistically valid. Two patients received a sliding fee adjustment that was inconsistent with the approved policy for the proper sliding fee adjustments based on their income documentation. Effect – Sliding fee discounts were given to patients that were inconsistent with the Organization’s sliding fee discount policy. Cause – The Organization did not comply with their sliding fee policy. Identification as a repeat finding, if applicable –Is not a repeat finding. Recommendation – We recommend management continue to ensure all personnel understand the sliding fee scale policy and adhere to the requirements and guidelines set forth in the policy. Procedures should be implemented to ensure that eligible patients receive discounts in accordance with the sliding fee scale and the Health Center Program Compliance Manual. Views of Responsible Officials and Planned Corrective Actions – We are updating our policy and reviewing with staff. Updates include adding verbiage that nominal fees may be waived as a hardship adjustment (NOMWV), and that self-pay provider office visit charges will be reviewed case-by-case and adjusted as a self-pay/hardship discount. We added the following adjustment codes: o NOI No Income Adjustment - will use when patient has completed Statement of No Income. o NOMWV Nominal Fee Waiver Adjustment - will use when patient cannot pay nominal fee. Reviewed case-by-case basis. Billing ran reports for 2024 and will correct any Nominal Fee waivers, No Income Adjustments, or sliding fee office visit charges so that they align with this corrective action. Everything will be put into place by September 30, 2024
Health Center Program Cluster – CFDA Nos. 93.224 and 93.527 U.S. Department of Health and Human Services Award No. 2 H80CS00532-21-01 and 6 H80CS00532-22-08 Program Years 2021 and 2022 Criteria or Specific Requirement – Special Tests and Provisions: Sliding Fee Discounts (42 USC 254(k)(3)(g); 42 CFR sections 51c.303(g); and 42 CFR sections 56.303 (f)) Condition – Patients received a sliding fee discount that was inconsistent with the stated sliding fee discount categories under the Organization’s policy. Questioned cost – None Context – A sample of 25 patients were tested out of the total population of 42,708 encounters. The sampling methodology used is not and is not intended to be statistically valid. Two patients received a sliding fee adjustment that was inconsistent with the approved policy for the proper sliding fee adjustments based on their income documentation. Effect – Sliding fee discounts were given to patients that were inconsistent with the Organization’s sliding fee discount policy. Cause – The Organization did not comply with their sliding fee policy. Identification as a repeat finding, if applicable –Is not a repeat finding. Recommendation – We recommend management continue to ensure all personnel understand the sliding fee scale policy and adhere to the requirements and guidelines set forth in the policy. Procedures should be implemented to ensure that eligible patients receive discounts in accordance with the sliding fee scale and the Health Center Program Compliance Manual. Views of Responsible Officials and Planned Corrective Actions – We are updating our policy and reviewing with staff. Updates include adding verbiage that nominal fees may be waived as a hardship adjustment (NOMWV), and that self-pay provider office visit charges will be reviewed case-by-case and adjusted as a self-pay/hardship discount. We added the following adjustment codes: o NOI No Income Adjustment - will use when patient has completed Statement of No Income. o NOMWV Nominal Fee Waiver Adjustment - will use when patient cannot pay nominal fee. Reviewed case-by-case basis. Billing ran reports for 2024 and will correct any Nominal Fee waivers, No Income Adjustments, or sliding fee office visit charges so that they align with this corrective action. Everything will be put into place by September 30, 2024
Health Center Program Cluster – CFDA Nos. 93.224 and 93.527 U.S. Department of Health and Human Services Award No. 2 H80CS00532-21-01 and 6 H80CS00532-22-08 Program Years 2021 and 2022 Criteria or Specific Requirement – Special Tests and Provisions: Sliding Fee Discounts (42 USC 254(k)(3)(g); 42 CFR sections 51c.303(g); and 42 CFR sections 56.303 (f)) Condition – Patients received a sliding fee discount that was inconsistent with the stated sliding fee discount categories under the Organization’s policy. Questioned cost – None Context – A sample of 25 patients were tested out of the total population of 42,708 encounters. The sampling methodology used is not and is not intended to be statistically valid. Two patients received a sliding fee adjustment that was inconsistent with the approved policy for the proper sliding fee adjustments based on their income documentation. Effect – Sliding fee discounts were given to patients that were inconsistent with the Organization’s sliding fee discount policy. Cause – The Organization did not comply with their sliding fee policy. Identification as a repeat finding, if applicable –Is not a repeat finding. Recommendation – We recommend management continue to ensure all personnel understand the sliding fee scale policy and adhere to the requirements and guidelines set forth in the policy. Procedures should be implemented to ensure that eligible patients receive discounts in accordance with the sliding fee scale and the Health Center Program Compliance Manual. Views of Responsible Officials and Planned Corrective Actions – We are updating our policy and reviewing with staff. Updates include adding verbiage that nominal fees may be waived as a hardship adjustment (NOMWV), and that self-pay provider office visit charges will be reviewed case-by-case and adjusted as a self-pay/hardship discount. We added the following adjustment codes: o NOI No Income Adjustment - will use when patient has completed Statement of No Income. o NOMWV Nominal Fee Waiver Adjustment - will use when patient cannot pay nominal fee. Reviewed case-by-case basis. Billing ran reports for 2024 and will correct any Nominal Fee waivers, No Income Adjustments, or sliding fee office visit charges so that they align with this corrective action. Everything will be put into place by September 30, 2024
Health Center Program Cluster – CFDA Nos. 93.224 and 93.527 U.S. Department of Health and Human Services Award No. 2 H80CS00532-21-01 and 6 H80CS00532-22-08 Program Years 2021 and 2022 Criteria or Specific Requirement – Special Tests and Provisions: Sliding Fee Discounts (42 USC 254(k)(3)(g); 42 CFR sections 51c.303(g); and 42 CFR sections 56.303 (f)) Condition – Patients received a sliding fee discount that was inconsistent with the stated sliding fee discount categories under the Organization’s policy. Questioned cost – None Context – A sample of 25 patients were tested out of the total population of 42,708 encounters. The sampling methodology used is not and is not intended to be statistically valid. Two patients received a sliding fee adjustment that was inconsistent with the approved policy for the proper sliding fee adjustments based on their income documentation. Effect – Sliding fee discounts were given to patients that were inconsistent with the Organization’s sliding fee discount policy. Cause – The Organization did not comply with their sliding fee policy. Identification as a repeat finding, if applicable –Is not a repeat finding. Recommendation – We recommend management continue to ensure all personnel understand the sliding fee scale policy and adhere to the requirements and guidelines set forth in the policy. Procedures should be implemented to ensure that eligible patients receive discounts in accordance with the sliding fee scale and the Health Center Program Compliance Manual. Views of Responsible Officials and Planned Corrective Actions – We are updating our policy and reviewing with staff. Updates include adding verbiage that nominal fees may be waived as a hardship adjustment (NOMWV), and that self-pay provider office visit charges will be reviewed case-by-case and adjusted as a self-pay/hardship discount. We added the following adjustment codes: o NOI No Income Adjustment - will use when patient has completed Statement of No Income. o NOMWV Nominal Fee Waiver Adjustment - will use when patient cannot pay nominal fee. Reviewed case-by-case basis. Billing ran reports for 2024 and will correct any Nominal Fee waivers, No Income Adjustments, or sliding fee office visit charges so that they align with this corrective action. Everything will be put into place by September 30, 2024
Health Center Program Cluster – CFDA Nos. 93.224 and 93.527 U.S. Department of Health and Human Services Award No. 2 H80CS00532-21-01 and 6 H80CS00532-22-08 Program Years 2021 and 2022 Criteria or Specific Requirement – Special Tests and Provisions: Sliding Fee Discounts (42 USC 254(k)(3)(g); 42 CFR sections 51c.303(g); and 42 CFR sections 56.303 (f)) Condition – Patients received a sliding fee discount that was inconsistent with the stated sliding fee discount categories under the Organization’s policy. Questioned cost – None Context – A sample of 25 patients were tested out of the total population of 42,708 encounters. The sampling methodology used is not and is not intended to be statistically valid. Two patients received a sliding fee adjustment that was inconsistent with the approved policy for the proper sliding fee adjustments based on their income documentation. Effect – Sliding fee discounts were given to patients that were inconsistent with the Organization’s sliding fee discount policy. Cause – The Organization did not comply with their sliding fee policy. Identification as a repeat finding, if applicable –Is not a repeat finding. Recommendation – We recommend management continue to ensure all personnel understand the sliding fee scale policy and adhere to the requirements and guidelines set forth in the policy. Procedures should be implemented to ensure that eligible patients receive discounts in accordance with the sliding fee scale and the Health Center Program Compliance Manual. Views of Responsible Officials and Planned Corrective Actions – We are updating our policy and reviewing with staff. Updates include adding verbiage that nominal fees may be waived as a hardship adjustment (NOMWV), and that self-pay provider office visit charges will be reviewed case-by-case and adjusted as a self-pay/hardship discount. We added the following adjustment codes: o NOI No Income Adjustment - will use when patient has completed Statement of No Income. o NOMWV Nominal Fee Waiver Adjustment - will use when patient cannot pay nominal fee. Reviewed case-by-case basis. Billing ran reports for 2024 and will correct any Nominal Fee waivers, No Income Adjustments, or sliding fee office visit charges so that they align with this corrective action. Everything will be put into place by September 30, 2024
Health Center Program Cluster – CFDA Nos. 93.224 and 93.527 U.S. Department of Health and Human Services Award No. 2 H80CS00532-21-01 and 6 H80CS00532-22-08 Program Years 2021 and 2022 Criteria or Specific Requirement – Special Tests and Provisions: Sliding Fee Discounts (42 USC 254(k)(3)(g); 42 CFR sections 51c.303(g); and 42 CFR sections 56.303 (f)) Condition – Patients received a sliding fee discount that was inconsistent with the stated sliding fee discount categories under the Organization’s policy. Questioned cost – None Context – A sample of 25 patients were tested out of the total population of 42,708 encounters. The sampling methodology used is not and is not intended to be statistically valid. Two patients received a sliding fee adjustment that was inconsistent with the approved policy for the proper sliding fee adjustments based on their income documentation. Effect – Sliding fee discounts were given to patients that were inconsistent with the Organization’s sliding fee discount policy. Cause – The Organization did not comply with their sliding fee policy. Identification as a repeat finding, if applicable –Is not a repeat finding. Recommendation – We recommend management continue to ensure all personnel understand the sliding fee scale policy and adhere to the requirements and guidelines set forth in the policy. Procedures should be implemented to ensure that eligible patients receive discounts in accordance with the sliding fee scale and the Health Center Program Compliance Manual. Views of Responsible Officials and Planned Corrective Actions – We are updating our policy and reviewing with staff. Updates include adding verbiage that nominal fees may be waived as a hardship adjustment (NOMWV), and that self-pay provider office visit charges will be reviewed case-by-case and adjusted as a self-pay/hardship discount. We added the following adjustment codes: o NOI No Income Adjustment - will use when patient has completed Statement of No Income. o NOMWV Nominal Fee Waiver Adjustment - will use when patient cannot pay nominal fee. Reviewed case-by-case basis. Billing ran reports for 2024 and will correct any Nominal Fee waivers, No Income Adjustments, or sliding fee office visit charges so that they align with this corrective action. Everything will be put into place by September 30, 2024