FAC Explorer

Audit 317732

FY End
2023-12-31
Total Expended
$3.11M
Findings
4
Programs
3
Organization: Family Health Network of Central New York, Inc. (NY)
Year: 2023 Accepted: 2024-08-22
Auditor: Bonadio & CO LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
484794 2023-001 - - N
484795 2023-001 - - N
1061236 2023-001 - - N
1061237 2023-001 - - N

Programs

ALN Program Spent Major Findings
93.527 Affordable Care Act (aca) Grants for New and Expanded Services Under the Health Center Program $2.39M Yes 1
93.224 Consolidated Health Centers (community Health Centers, Migrant Health Centers, Health Care for the Homeless, and Public Housing Primary Care) $661,973 Yes 1
93.994 Maternal and Child Health Services Block Grant to the States $26,534 - 0

Contacts

Name Title Type
NA9LCMYXJ7L3 Pamela Mahaffy Auditee
6077533797 Benjamin Novak Auditor
No contacts on file

Notes to SEFA

Title: General Accounting Policies: The schedule of expenditures is presented on the accrual basis of accounting. 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). Amounts included in the accompanying schedule of expenditures of federal awards are actual expenditures for the year ended. Differences between amounts included in the accompanying schedule of expenditures of federal awards and amounts reported to funding agencies for these programs result from report timing. De Minimis Rate Used: N Rate Explanation: The audtiee did not use the de minimis cost rate. The accompanying schedule of expenditures of federal awards presents the activity of all federal award programs of Family Health Network of Central New York, Inc.. The schedule includes expenditures of Federal programs received directly from Federal agencies, as well as Federal assistance passed through other organizations.
Title: Basis of Accounting Accounting Policies: The schedule of expenditures is presented on the accrual basis of accounting. 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). Amounts included in the accompanying schedule of expenditures of federal awards are actual expenditures for the year ended. Differences between amounts included in the accompanying schedule of expenditures of federal awards and amounts reported to funding agencies for these programs result from report timing. De Minimis Rate Used: N Rate Explanation: The audtiee did not use the de minimis cost rate. The schedule of expenditures is presented on the accrual basis of accounting. 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). Amounts included in the accompanying schedule of expenditures of federal awards are actual expenditures for the year ended. Differences between amounts included in the accompanying schedule of expenditures of federal awards and amounts reported to funding agencies for these programs result from report timing.
Title: Indirect Costs Accounting Policies: The schedule of expenditures is presented on the accrual basis of accounting. 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). Amounts included in the accompanying schedule of expenditures of federal awards are actual expenditures for the year ended. Differences between amounts included in the accompanying schedule of expenditures of federal awards and amounts reported to funding agencies for these programs result from report timing. De Minimis Rate Used: N Rate Explanation: The audtiee did not use the de minimis cost rate. Family Health Network of Central New York, Inc. did not elect to use the 10% de minimis rate as allowed under the Uniform Guidance.
Title: Subrecipients Accounting Policies: The schedule of expenditures is presented on the accrual basis of accounting. 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). Amounts included in the accompanying schedule of expenditures of federal awards are actual expenditures for the year ended. Differences between amounts included in the accompanying schedule of expenditures of federal awards and amounts reported to funding agencies for these programs result from report timing. De Minimis Rate Used: N Rate Explanation: The audtiee did not use the de minimis cost rate. Family Health Network of Central New York, Inc. did not provide Federal awards to subrecipients for the year ended December 31, 2023.

Finding Details

Finding 2023-001
Finding – Health Center Program (Community Health Centers, Migrant Health Centers, Health Care for the Homeless, and Public Housing Primary Care) (ALN 93.224) and Grants for New and Expanded Services under the Health Center Program (ALN 93.527) Criteria: Family Health Network of Central New York, Inc. is required to have a sliding fee scale policy and to provide discounts to patients based on the established policy. Condition: During our audit, we tested a sample of 25 sliding fee scale calculations. Three patients in our sample were charged the incorrect amount based on the sliding fee determination. The sliding fee scale calculation used the incorrect slide discount percentage. Context: We reviewed 25 patient’s files for documentation of sliding fee scale calculations. Cause: Inconsistent application of sliding fee scale calculations with change in billing software during the year. Effect: Family Health Network of Central New York, Inc. is not following its established policy. Recommendation: We recommend that Family Health Network of Central New York, Inc. provide training to those making eligibility calculations and implementation in the new billing software.
Finding 2023-001
Finding – Health Center Program (Community Health Centers, Migrant Health Centers, Health Care for the Homeless, and Public Housing Primary Care) (ALN 93.224) and Grants for New and Expanded Services under the Health Center Program (ALN 93.527) Criteria: Family Health Network of Central New York, Inc. is required to have a sliding fee scale policy and to provide discounts to patients based on the established policy. Condition: During our audit, we tested a sample of 25 sliding fee scale calculations. Three patients in our sample were charged the incorrect amount based on the sliding fee determination. The sliding fee scale calculation used the incorrect slide discount percentage. Context: We reviewed 25 patient’s files for documentation of sliding fee scale calculations. Cause: Inconsistent application of sliding fee scale calculations with change in billing software during the year. Effect: Family Health Network of Central New York, Inc. is not following its established policy. Recommendation: We recommend that Family Health Network of Central New York, Inc. provide training to those making eligibility calculations and implementation in the new billing software.
Finding 2023-001
Finding – Health Center Program (Community Health Centers, Migrant Health Centers, Health Care for the Homeless, and Public Housing Primary Care) (ALN 93.224) and Grants for New and Expanded Services under the Health Center Program (ALN 93.527) Criteria: Family Health Network of Central New York, Inc. is required to have a sliding fee scale policy and to provide discounts to patients based on the established policy. Condition: During our audit, we tested a sample of 25 sliding fee scale calculations. Three patients in our sample were charged the incorrect amount based on the sliding fee determination. The sliding fee scale calculation used the incorrect slide discount percentage. Context: We reviewed 25 patient’s files for documentation of sliding fee scale calculations. Cause: Inconsistent application of sliding fee scale calculations with change in billing software during the year. Effect: Family Health Network of Central New York, Inc. is not following its established policy. Recommendation: We recommend that Family Health Network of Central New York, Inc. provide training to those making eligibility calculations and implementation in the new billing software.
Finding 2023-001
Finding – Health Center Program (Community Health Centers, Migrant Health Centers, Health Care for the Homeless, and Public Housing Primary Care) (ALN 93.224) and Grants for New and Expanded Services under the Health Center Program (ALN 93.527) Criteria: Family Health Network of Central New York, Inc. is required to have a sliding fee scale policy and to provide discounts to patients based on the established policy. Condition: During our audit, we tested a sample of 25 sliding fee scale calculations. Three patients in our sample were charged the incorrect amount based on the sliding fee determination. The sliding fee scale calculation used the incorrect slide discount percentage. Context: We reviewed 25 patient’s files for documentation of sliding fee scale calculations. Cause: Inconsistent application of sliding fee scale calculations with change in billing software during the year. Effect: Family Health Network of Central New York, Inc. is not following its established policy. Recommendation: We recommend that Family Health Network of Central New York, Inc. provide training to those making eligibility calculations and implementation in the new billing software.