Audit 32420

FY End
2022-06-30
Total Expended
$3.95M
Findings
6
Programs
16
Year: 2022 Accepted: 2022-11-11

Organization Exclusion Status:

Checking exclusion status...

Findings

ID Ref Severity Repeat Requirement
34716 2022-001 Significant Deficiency Yes N
34717 2022-001 Significant Deficiency Yes N
34718 2022-001 Significant Deficiency Yes N
611158 2022-001 Significant Deficiency Yes N
611159 2022-001 Significant Deficiency Yes N
611160 2022-001 Significant Deficiency Yes N

Contacts

Name Title Type
HWXJS7BLUGN5 Ken Gordon Auditee
6037523669 Mary Jalbert Auditor
No contacts on file

Notes to SEFA

Title: Basis of Presentation Accounting Policies: Expenditures reported on the schedule of expenditures of federal awards (the Schedule) are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: Coos County Family Health Services, Inc. (the Organization) has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. The Schedule includes the federal grant activity of the Organization. The information in this Schedule is presented in accordance with the requirements of the 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 Number: 2022 001 Finding Type: Significant deficiency in internal control over compliance and compliance Information on the Federal Program: Program Name: Health Center Program Cluster (AL numbers 93.224 and 93.527) Grant Award: 5 H80CS00508 20 from June 1, 2021 through May 31, 2022 and 2 H80CS00508 21 from June 1, 2022 through May 31, 2023 Agency: U.S. Department of Health and Human Services, Health Resources and Services Administration Pass Through Entity: N/A Criteria: In accordance with Section 330(k)(3)(G) of the Public Health Service Act (42 U.S. Code ? 254b), as an FQHC, the Organization must have a sliding fee discount program in which the Organization?s fee schedule is discounted based on a patient?s ability to pay. Condition and Context: The Organization has not applied sliding fee discounts to patient charges consistent with its sliding fee discount program. Through testing a statistically valid sample of transactions for the appropriate application of the Organization's sliding fee discount program to 25 individual patient balances, we noted the sliding fee discount applied was not consistent with the Organization's sliding fee discount policy for three patients. For one of the patients, an incorrect discount was applied to the patient account. For the other two patients, the sliding fee discount category awarded to each patient was not consistent with the category that each patient was eligible for based on the patient's family size and income. Cause and Effect: The Organization has limited internal monitoring procedures established for ensuring compliance with the sliding fee discount program. The errors resulted in the following deviations from the Organization's sliding fee discount program: ? One patient was responsible to pay $10 more than required ? One patient was responsible to pay $10 less than required ? One patient responsible to pay $19.60 less than required Questioned Costs: None Repeat Finding: Yes, 2021 002 Recommendation: We continue to recommend the Organization develop routine internal monitoring procedures to perform periodic testing of sliding fee discounts to help ensure the discounts are provided consistent with the Organization?s sliding fee discount program. Views of a Responsible Official and Corrective Action Plan: Management agrees with the finding. Routine and timely documented reviews of sliding fee discounts will be completed to ensure compliance with the Organization's sliding fee discount program.
Finding Number: 2022 001 Finding Type: Significant deficiency in internal control over compliance and compliance Information on the Federal Program: Program Name: Health Center Program Cluster (AL numbers 93.224 and 93.527) Grant Award: 5 H80CS00508 20 from June 1, 2021 through May 31, 2022 and 2 H80CS00508 21 from June 1, 2022 through May 31, 2023 Agency: U.S. Department of Health and Human Services, Health Resources and Services Administration Pass Through Entity: N/A Criteria: In accordance with Section 330(k)(3)(G) of the Public Health Service Act (42 U.S. Code ? 254b), as an FQHC, the Organization must have a sliding fee discount program in which the Organization?s fee schedule is discounted based on a patient?s ability to pay. Condition and Context: The Organization has not applied sliding fee discounts to patient charges consistent with its sliding fee discount program. Through testing a statistically valid sample of transactions for the appropriate application of the Organization's sliding fee discount program to 25 individual patient balances, we noted the sliding fee discount applied was not consistent with the Organization's sliding fee discount policy for three patients. For one of the patients, an incorrect discount was applied to the patient account. For the other two patients, the sliding fee discount category awarded to each patient was not consistent with the category that each patient was eligible for based on the patient's family size and income. Cause and Effect: The Organization has limited internal monitoring procedures established for ensuring compliance with the sliding fee discount program. The errors resulted in the following deviations from the Organization's sliding fee discount program: ? One patient was responsible to pay $10 more than required ? One patient was responsible to pay $10 less than required ? One patient responsible to pay $19.60 less than required Questioned Costs: None Repeat Finding: Yes, 2021 002 Recommendation: We continue to recommend the Organization develop routine internal monitoring procedures to perform periodic testing of sliding fee discounts to help ensure the discounts are provided consistent with the Organization?s sliding fee discount program. Views of a Responsible Official and Corrective Action Plan: Management agrees with the finding. Routine and timely documented reviews of sliding fee discounts will be completed to ensure compliance with the Organization's sliding fee discount program.
Finding Number: 2022 001 Finding Type: Significant deficiency in internal control over compliance and compliance Information on the Federal Program: Program Name: Health Center Program Cluster (AL numbers 93.224 and 93.527) Grant Award: 5 H80CS00508 20 from June 1, 2021 through May 31, 2022 and 2 H80CS00508 21 from June 1, 2022 through May 31, 2023 Agency: U.S. Department of Health and Human Services, Health Resources and Services Administration Pass Through Entity: N/A Criteria: In accordance with Section 330(k)(3)(G) of the Public Health Service Act (42 U.S. Code ? 254b), as an FQHC, the Organization must have a sliding fee discount program in which the Organization?s fee schedule is discounted based on a patient?s ability to pay. Condition and Context: The Organization has not applied sliding fee discounts to patient charges consistent with its sliding fee discount program. Through testing a statistically valid sample of transactions for the appropriate application of the Organization's sliding fee discount program to 25 individual patient balances, we noted the sliding fee discount applied was not consistent with the Organization's sliding fee discount policy for three patients. For one of the patients, an incorrect discount was applied to the patient account. For the other two patients, the sliding fee discount category awarded to each patient was not consistent with the category that each patient was eligible for based on the patient's family size and income. Cause and Effect: The Organization has limited internal monitoring procedures established for ensuring compliance with the sliding fee discount program. The errors resulted in the following deviations from the Organization's sliding fee discount program: ? One patient was responsible to pay $10 more than required ? One patient was responsible to pay $10 less than required ? One patient responsible to pay $19.60 less than required Questioned Costs: None Repeat Finding: Yes, 2021 002 Recommendation: We continue to recommend the Organization develop routine internal monitoring procedures to perform periodic testing of sliding fee discounts to help ensure the discounts are provided consistent with the Organization?s sliding fee discount program. Views of a Responsible Official and Corrective Action Plan: Management agrees with the finding. Routine and timely documented reviews of sliding fee discounts will be completed to ensure compliance with the Organization's sliding fee discount program.
Finding Number: 2022 001 Finding Type: Significant deficiency in internal control over compliance and compliance Information on the Federal Program: Program Name: Health Center Program Cluster (AL numbers 93.224 and 93.527) Grant Award: 5 H80CS00508 20 from June 1, 2021 through May 31, 2022 and 2 H80CS00508 21 from June 1, 2022 through May 31, 2023 Agency: U.S. Department of Health and Human Services, Health Resources and Services Administration Pass Through Entity: N/A Criteria: In accordance with Section 330(k)(3)(G) of the Public Health Service Act (42 U.S. Code ? 254b), as an FQHC, the Organization must have a sliding fee discount program in which the Organization?s fee schedule is discounted based on a patient?s ability to pay. Condition and Context: The Organization has not applied sliding fee discounts to patient charges consistent with its sliding fee discount program. Through testing a statistically valid sample of transactions for the appropriate application of the Organization's sliding fee discount program to 25 individual patient balances, we noted the sliding fee discount applied was not consistent with the Organization's sliding fee discount policy for three patients. For one of the patients, an incorrect discount was applied to the patient account. For the other two patients, the sliding fee discount category awarded to each patient was not consistent with the category that each patient was eligible for based on the patient's family size and income. Cause and Effect: The Organization has limited internal monitoring procedures established for ensuring compliance with the sliding fee discount program. The errors resulted in the following deviations from the Organization's sliding fee discount program: ? One patient was responsible to pay $10 more than required ? One patient was responsible to pay $10 less than required ? One patient responsible to pay $19.60 less than required Questioned Costs: None Repeat Finding: Yes, 2021 002 Recommendation: We continue to recommend the Organization develop routine internal monitoring procedures to perform periodic testing of sliding fee discounts to help ensure the discounts are provided consistent with the Organization?s sliding fee discount program. Views of a Responsible Official and Corrective Action Plan: Management agrees with the finding. Routine and timely documented reviews of sliding fee discounts will be completed to ensure compliance with the Organization's sliding fee discount program.
Finding Number: 2022 001 Finding Type: Significant deficiency in internal control over compliance and compliance Information on the Federal Program: Program Name: Health Center Program Cluster (AL numbers 93.224 and 93.527) Grant Award: 5 H80CS00508 20 from June 1, 2021 through May 31, 2022 and 2 H80CS00508 21 from June 1, 2022 through May 31, 2023 Agency: U.S. Department of Health and Human Services, Health Resources and Services Administration Pass Through Entity: N/A Criteria: In accordance with Section 330(k)(3)(G) of the Public Health Service Act (42 U.S. Code ? 254b), as an FQHC, the Organization must have a sliding fee discount program in which the Organization?s fee schedule is discounted based on a patient?s ability to pay. Condition and Context: The Organization has not applied sliding fee discounts to patient charges consistent with its sliding fee discount program. Through testing a statistically valid sample of transactions for the appropriate application of the Organization's sliding fee discount program to 25 individual patient balances, we noted the sliding fee discount applied was not consistent with the Organization's sliding fee discount policy for three patients. For one of the patients, an incorrect discount was applied to the patient account. For the other two patients, the sliding fee discount category awarded to each patient was not consistent with the category that each patient was eligible for based on the patient's family size and income. Cause and Effect: The Organization has limited internal monitoring procedures established for ensuring compliance with the sliding fee discount program. The errors resulted in the following deviations from the Organization's sliding fee discount program: ? One patient was responsible to pay $10 more than required ? One patient was responsible to pay $10 less than required ? One patient responsible to pay $19.60 less than required Questioned Costs: None Repeat Finding: Yes, 2021 002 Recommendation: We continue to recommend the Organization develop routine internal monitoring procedures to perform periodic testing of sliding fee discounts to help ensure the discounts are provided consistent with the Organization?s sliding fee discount program. Views of a Responsible Official and Corrective Action Plan: Management agrees with the finding. Routine and timely documented reviews of sliding fee discounts will be completed to ensure compliance with the Organization's sliding fee discount program.
Finding Number: 2022 001 Finding Type: Significant deficiency in internal control over compliance and compliance Information on the Federal Program: Program Name: Health Center Program Cluster (AL numbers 93.224 and 93.527) Grant Award: 5 H80CS00508 20 from June 1, 2021 through May 31, 2022 and 2 H80CS00508 21 from June 1, 2022 through May 31, 2023 Agency: U.S. Department of Health and Human Services, Health Resources and Services Administration Pass Through Entity: N/A Criteria: In accordance with Section 330(k)(3)(G) of the Public Health Service Act (42 U.S. Code ? 254b), as an FQHC, the Organization must have a sliding fee discount program in which the Organization?s fee schedule is discounted based on a patient?s ability to pay. Condition and Context: The Organization has not applied sliding fee discounts to patient charges consistent with its sliding fee discount program. Through testing a statistically valid sample of transactions for the appropriate application of the Organization's sliding fee discount program to 25 individual patient balances, we noted the sliding fee discount applied was not consistent with the Organization's sliding fee discount policy for three patients. For one of the patients, an incorrect discount was applied to the patient account. For the other two patients, the sliding fee discount category awarded to each patient was not consistent with the category that each patient was eligible for based on the patient's family size and income. Cause and Effect: The Organization has limited internal monitoring procedures established for ensuring compliance with the sliding fee discount program. The errors resulted in the following deviations from the Organization's sliding fee discount program: ? One patient was responsible to pay $10 more than required ? One patient was responsible to pay $10 less than required ? One patient responsible to pay $19.60 less than required Questioned Costs: None Repeat Finding: Yes, 2021 002 Recommendation: We continue to recommend the Organization develop routine internal monitoring procedures to perform periodic testing of sliding fee discounts to help ensure the discounts are provided consistent with the Organization?s sliding fee discount program. Views of a Responsible Official and Corrective Action Plan: Management agrees with the finding. Routine and timely documented reviews of sliding fee discounts will be completed to ensure compliance with the Organization's sliding fee discount program.