FAC Explorer

Audit 324186

FY End
2024-05-31
Total Expended
$10.37M
Findings
2
Programs
11
Organization: Sun Life Family Health Center, Inc. (AZ)
Year: 2024 Accepted: 2024-10-08
Auditor: Forvis Mazars LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
501990 2024-002 Significant Deficiency - N
1078432 2024-002 Significant Deficiency - N

Programs

ALN Program Spent Major Findings
93.527 Grants for New and Expanded Services Under the Health Center Program $3.28M Yes 0
10.766 Community Facilities Loans and Grants $1.84M - 0
93.224 Health Center Program (community Health Centers, Migrant Health Centers, Health Care for the Homeless, and Public Housing Primary Care) $1.68M Yes 1
93.224 Covid-19 Health Center Program (community Health Centers, Migrant Health Centers, Health Care for the Homeless, and Public Housing Primary Care) $1.66M Yes 0
93.493 Congressional Directives $1.63M Yes 0
93.332 Cooperative Agreements to Support Navigators in Federally Facilitated Exchanges $92,998 - 0
93.527 Covid-19 Grants for New and Expanded Services Under the Health Center Program $90,481 Yes 0
17.258 Wioa Adult Program $71,077 - 0
93.236 Grants to States to Support Oral Health Workforce Activities $22,580 - 0
10.561 Grants for the Supplemental Nutrition Assistance Program $5,688 - 0
93.994 Maternal and Child Health Services Block Grant to the States $872 - 0

Contacts

Name Title Type
KJ2JA9ZVGSV5 Shannon Gibson Auditee
8203810306 Corey Jennings Auditor
No contacts on file

Notes to SEFA

Title: Note 1 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: Sun Life Family Health Center, Inc. did not elect to use the 10% de minimis cost rate allowed under Uniform Guidance The accompanying schedule of expenditures of federal awards (Schedule) includes the federal grant activity of Sun Life Family Health Center, Inc. (Organization) under programs of the federal government for the year ended May 31, 2024. The information in the Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations (CFR) 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, results of operations, changes in net assets, or cash flows of the Organization.
Title: Note 4 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: Sun Life Family Health Center, Inc. did not elect to use the 10% de minimis cost rate allowed under Uniform Guidance The federal loan program listed subsequently is administered directly by Sun Life Family Health Center Inc., and balances and transactions relating to the program are included in Sun Life Family Health Center Inc.’s basic 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 May 31, 2024 consist of Community Facilities Loans and Grants (Assistance Listing Number 10.766) of $1,801,864

Finding Details

Finding 2024-002
U.S. Department of Health and Human Services Assistance Listing Number 93.224 and 93.527 Health Center Program Cluster Criteria or Specific Requirement – Special Tests and Provisions: Sliding Fee Discounts Condition – Patients did not receive the proper sliding fee adjustments under the Organization’s policy. Questioned Costs – None Context – A sample of 25 patients was tested out of a total population of 177,429 encounters. Two patients did not receive the proper sliding fee adjustments. The sampling methodology used is not and is not intended to be statistically valid. Effect – Incorrect sliding fee discounts were given to patients. Cause – The Organization did not comply with its sliding fee policy. 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. Views of Responsible Officials and Planned Corrective Actions – The Organization concurs with the finding and management has implemented procedures to ensure that eligible patients receive discounts in accordance with the sliding fee scale. The Office Managers will review all new sliding fee application on a monthly basis to ensure accuracy. The Billing Manager will conduct quarterly audits of sliding fee claims to ensure the adjustments are entered correctly by the billing department.
Finding 2024-002
U.S. Department of Health and Human Services Assistance Listing Number 93.224 and 93.527 Health Center Program Cluster Criteria or Specific Requirement – Special Tests and Provisions: Sliding Fee Discounts Condition – Patients did not receive the proper sliding fee adjustments under the Organization’s policy. Questioned Costs – None Context – A sample of 25 patients was tested out of a total population of 177,429 encounters. Two patients did not receive the proper sliding fee adjustments. The sampling methodology used is not and is not intended to be statistically valid. Effect – Incorrect sliding fee discounts were given to patients. Cause – The Organization did not comply with its sliding fee policy. 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. Views of Responsible Officials and Planned Corrective Actions – The Organization concurs with the finding and management has implemented procedures to ensure that eligible patients receive discounts in accordance with the sliding fee scale. The Office Managers will review all new sliding fee application on a monthly basis to ensure accuracy. The Billing Manager will conduct quarterly audits of sliding fee claims to ensure the adjustments are entered correctly by the billing department.