FAC Explorer

Audit 318111

FY End
2024-01-31
Total Expended
$5.46M
Findings
2
Programs
4
Organization: Valley Family Health Care, Inc. (ID)
Year: 2024 Accepted: 2024-08-28
Auditor: Harris CPAS

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
485382 2024-001 - - N
1061824 2024-001 - - N

Programs

ALN Program Spent Major Findings
93.526 Affordable Care Act (aca) Grants for Capital Development in Health Centers $327,702 - 0
93.527 Affordable Care Act (aca) Grants for New and Expanded Services Under the Health Center Program $277,055 - 0
93.224 Consolidated Health Centers (community Health Centers, Migrant Health Centers, Health Care for the Homeless, and Public Housing Primary Care) $164,252 - 0
10.177 Regional Food System Partnerships (b) $135,139 - 0

Contacts

Name Title Type
T21FCQJSTU65 Cheri Hung Auditee
2086429314 Dallin Erickson Auditor
No contacts on file

Notes to SEFA

Title: NOTE A - 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. De Minimis Rate Used: N Rate Explanation: THE ORGANIZATION HAS NOT ELECTED TO USE THE 10 PERCENT DE MINIMIS INDIRECT COST RATE AS ALLOWED UNDER THE UNIFORM GUIDANCE. THE ACCOMPANYING SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS (THE SCHEDULE) INCLUDES THE FEDERAL AWARD ACTIVITY OF VALLEY FAMILY HEALTH CARE, INC. UNDER PROGRAMS OF THE FEDERAL GOVERNMENT FOR THE YEAR ENDED JANUARY 31, 2024. 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

Finding 2024-001
CRITERIA: SPECIAL TESTS AND PROVISIONS UNDER THE DEPARTMENT OF HEALTH AND HUMAN SERVICES, HEALTH CENTER CLUSTER, REQUIRE THAT A FULL SLIDING FEE DISCOUNT IS APPLIED TO FEES FOR HEALTH CENTER SERVICES PROVIDED TO INDIVIDUALS AND FAMILIES WITH ANNUAL INCOMES AT OR BELOW 100 PERCENT OF THE FPG, OR THE HEALTH CENTER APPLIES ONLY A NOMINAL CHARGE. CONDITION: FIVE INSTANCES WERE NOTED WHERE A PATIENT WAS GIVEN A SLIDING FEE DISCOUNT WITHOUT ADEQUATE INCOME VERIFICATION SUPPORTING THE DISCOUNT PROVIDED. OF THESE FIVE INSTANCES, TWO INSTANCES RESULTED IN THE PATIENT RECEIVING A SLIDING FEE DISCOUNT LOWER THAN THE DISCOUNT ACCORDING TO THEIR FEDERAL POVERTY LEVEL (FPL), AND ONE INSTANCE RESULTED IN THE PATIENT RECEIVING A SLIDING FEE DISCOUNT HIGHER THAN THE DISCOUNT ACCORDING TO THEIR FPL. CAUSE: INCONSISTENT CONTROL ACTIVITIES RELATED TO THE APPLICATION OF SLIDING FEE DISCOUNTS. EFFECT: THE INCORRECT FEE WAS CHARGED TO THREE PATIENTS. RECOMMENDATIONS: WE RECOMMEND THAT THE ORGANIZATION MODIFY EXISTING WRITTEN BILLING PROCEDURES AND CONTROLS TO ENSURE SLIDING FEE DISCOUNTS ARE CONSISTENTLY AND ACCURATELY APPLIED TO ALL ELIGIBLE PATIENTS. VIEWS OF RESPONSIBLE OFFICIALS AND PLANNED CORRECTIVE ACTION PLAN: MANAGEMENT AGREES WITH THE FINDING AND IS IN THE PROCESS OF IMPLEMENTING AND DOCUMENTING PROCEDURES TO PROVIDE ADDITIONAL OVERSIGHT ON THE APPLICATION OF SLIDING FEE DISCOUNTS.
Finding 2024-001
CRITERIA: SPECIAL TESTS AND PROVISIONS UNDER THE DEPARTMENT OF HEALTH AND HUMAN SERVICES, HEALTH CENTER CLUSTER, REQUIRE THAT A FULL SLIDING FEE DISCOUNT IS APPLIED TO FEES FOR HEALTH CENTER SERVICES PROVIDED TO INDIVIDUALS AND FAMILIES WITH ANNUAL INCOMES AT OR BELOW 100 PERCENT OF THE FPG, OR THE HEALTH CENTER APPLIES ONLY A NOMINAL CHARGE. CONDITION: FIVE INSTANCES WERE NOTED WHERE A PATIENT WAS GIVEN A SLIDING FEE DISCOUNT WITHOUT ADEQUATE INCOME VERIFICATION SUPPORTING THE DISCOUNT PROVIDED. OF THESE FIVE INSTANCES, TWO INSTANCES RESULTED IN THE PATIENT RECEIVING A SLIDING FEE DISCOUNT LOWER THAN THE DISCOUNT ACCORDING TO THEIR FEDERAL POVERTY LEVEL (FPL), AND ONE INSTANCE RESULTED IN THE PATIENT RECEIVING A SLIDING FEE DISCOUNT HIGHER THAN THE DISCOUNT ACCORDING TO THEIR FPL. CAUSE: INCONSISTENT CONTROL ACTIVITIES RELATED TO THE APPLICATION OF SLIDING FEE DISCOUNTS. EFFECT: THE INCORRECT FEE WAS CHARGED TO THREE PATIENTS. RECOMMENDATIONS: WE RECOMMEND THAT THE ORGANIZATION MODIFY EXISTING WRITTEN BILLING PROCEDURES AND CONTROLS TO ENSURE SLIDING FEE DISCOUNTS ARE CONSISTENTLY AND ACCURATELY APPLIED TO ALL ELIGIBLE PATIENTS. VIEWS OF RESPONSIBLE OFFICIALS AND PLANNED CORRECTIVE ACTION PLAN: MANAGEMENT AGREES WITH THE FINDING AND IS IN THE PROCESS OF IMPLEMENTING AND DOCUMENTING PROCEDURES TO PROVIDE ADDITIONAL OVERSIGHT ON THE APPLICATION OF SLIDING FEE DISCOUNTS.