FAC Explorer

Audit 324161

FY End
2023-12-31
Total Expended
$3.90M
Findings
2
Programs
3
Organization: Amistad Community Health Center, Inc. (TX)
Year: 2023 Accepted: 2024-10-08
Auditor: D & CO LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
501987 2023-001 - - N
1078429 2023-001 - - N

Programs

ALN Program Spent Major Findings
93.526 Fip Verification $513,194 - 0
93.224 Community Health Centers $157,194 Yes 0
93.527 Affordable Care Act (aca) Grants for New and Expanded Services Under the Health Center Program $11,091 Yes 0

Contacts

Name Title Type
JQSPSK8F4RE3 Talia Peterson Auditee
3618863033 Natalie Patterson Auditor
No contacts on file

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. De Minimis Rate Used: N Rate Explanation: Amistad Community Health Center, Inc. has elected not to use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance. The accompanying schedule of expenditures of federal awards (the "SEFA") includes the federal award activity of Amistad Community Health Center, Inc. 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 SEFA presents only a selected portion of the operations of Amistad Community Health Center, Inc., it is not intended to and does not present the financial position, activities and changes in net assets, or cash flows of Amistad Community Health Center, Inc.
Title: Note 2 - Summary of Significant Accounting Policies 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: Amistad Community Health Center, Inc. has elected not to use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance. Expenditures reported on the SEFA 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.
Title: Note 3 - Indirect Cost Rate 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: Amistad Community Health Center, Inc. has elected not to use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance. Amistad Community Health Center, Inc. has elected not to use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance.
Title: Note 4 - Subrecipients 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: Amistad Community Health Center, Inc. has elected not to use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance. Amistad Community Health Center, Inc. did not provide any federal awards to subrecipients during the year ended December 31, 2023.
Title: Note 5 - Personal Protective Equipment (PPE) 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: Amistad Community Health Center, Inc. has elected not to use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance. For the year ended December 31, 2023 Amistad Community Health Center, Inc received $-0- in federally donated personal protective equipment in response to the COVID-19 pandemic.

Finding Details

Finding 2023-001
Criteria: The Health Center Program Cluster requires Amistad Community Health Center, Inc. to perform a financial assessment on patients in order to places them on a sliding fee scale. The sliding fee scale must be based on the current Federal Povery Guidelines. Condition: Patients are not always provided the appropriate sliding fee discount based on factors such as income and household size. Questioned Costs: None Context: Forty (40) consumer files were tested for proper placement on the sliding fee scale. During our audit it was noted that six (6) consumer files placement on various sliding scales was determined by using outdated proof of income and/or household size information, or was incorrectly calculated in general, in accordance with Amistad Community Health Center Inc.'s policy. The sliding fee schedule is used to determine eligibility for patient discounts adjusted on the basis of the patient's ability to pay. This schedule is based on the most recent Federal Poverty Guidelines. Cause : Controls over placement of patients on the sliding fee scale necessary for financial assessment of patients are not operating effectively. Effect: Patients were provided incorrect discounts for services provided by Amistad Community Health Center, Inc. Recommendation: Amistad Community Health Center Inc. should review and modify the policies, procedures, and training surrounding the sliding fee scale calculation and placement. View of Responsible Officials: See management's corrective action plan.
Finding 2023-001
Criteria: The Health Center Program Cluster requires Amistad Community Health Center, Inc. to perform a financial assessment on patients in order to places them on a sliding fee scale. The sliding fee scale must be based on the current Federal Povery Guidelines. Condition: Patients are not always provided the appropriate sliding fee discount based on factors such as income and household size. Questioned Costs: None Context: Forty (40) consumer files were tested for proper placement on the sliding fee scale. During our audit it was noted that six (6) consumer files placement on various sliding scales was determined by using outdated proof of income and/or household size information, or was incorrectly calculated in general, in accordance with Amistad Community Health Center Inc.'s policy. The sliding fee schedule is used to determine eligibility for patient discounts adjusted on the basis of the patient's ability to pay. This schedule is based on the most recent Federal Poverty Guidelines. Cause : Controls over placement of patients on the sliding fee scale necessary for financial assessment of patients are not operating effectively. Effect: Patients were provided incorrect discounts for services provided by Amistad Community Health Center, Inc. Recommendation: Amistad Community Health Center Inc. should review and modify the policies, procedures, and training surrounding the sliding fee scale calculation and placement. View of Responsible Officials: See management's corrective action plan.