Audit 326649

FY End
2023-06-30
Total Expended
$6.29M
Findings
16
Programs
6
Organization: West Oakland Health Council (CA)
Year: 2023 Accepted: 2024-10-30
Auditor: Wipfli LLP

Organization Exclusion Status:

Checking exclusion status...

Findings

ID Ref Severity Repeat Requirement
504186 2023-004 Significant Deficiency Yes N
504187 2023-005 Significant Deficiency Yes L
504188 2023-004 Significant Deficiency Yes N
504189 2023-005 Significant Deficiency Yes L
504190 2023-004 Significant Deficiency Yes N
504191 2023-005 Significant Deficiency Yes L
504192 2023-004 Significant Deficiency Yes N
504193 2023-005 Significant Deficiency Yes L
1080628 2023-004 Significant Deficiency Yes N
1080629 2023-005 Significant Deficiency Yes L
1080630 2023-004 Significant Deficiency Yes N
1080631 2023-005 Significant Deficiency Yes L
1080632 2023-004 Significant Deficiency Yes N
1080633 2023-005 Significant Deficiency Yes L
1080634 2023-004 Significant Deficiency Yes N
1080635 2023-005 Significant Deficiency Yes L

Contacts

Name Title Type
J189AYCLGM61 Robert Phillips Auditee
5106146829 Jeff Johnson 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: The Organization has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. The accompanying schedule of expenditures of federal awards includes the federal award activity of West Oakland Health Council and 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 (the “Uniform Guidance”). Because the schedule presents only a selected portion of the operations of West Oakland Health Council, it is not intended to and does not present the financial position, changes in assets, or cash flows of West Oakland Health Council.
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: The Organization has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. 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.
Title: Note 3: Indirect Cost 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 elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. The Organization has elected not to use the 10-percent de minimis indirect cost rate 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: The Organization has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. The Organization passed no federal awards through to subrecipients for the year ended June 30, 2023.

Finding Details

Condition: The Council lacked adequate controls over its sliding fee discount program to ensure applications were properly processed, recorded, and received the correct discount. For three of the 40 patient files reviewed who received a sliding fee discount, patient information was inadequate to determine the proper sliding fee discount or the patient was given incorrect discounts based on information provided. Criteria: Health centers must prepare and apply a sliding fee discount schedule and policy so that the amounts owed for health center services by eligible patients are adjusted based on the patient’s ability to pay (42 USC 254(k)(3)€, (F), and (G); 42 CFR sections 51c.303(e), (f), and (g); and 42 CFR sections 56.303(e), (f), and (g)). Cause: The Council did not always follow the review process in place to verify that eligible patients received the applicable sliding fee discount according to the Council’s policy. Effect: The Council’s SFS patients’ services were not properly discounted; therefore, those patients were not charged the correct discounted fee in accordance with federal requirements. Recommendation: It is recommended to develop proper controls around the collection of sliding fee applications, verifying required patient information is present and complete, and apply the sliding fee discount in accordance with written policies. This will ensure the Council can detect and prevent ineligible patients from receiving the discount and comply with federal compliance requirements. In order to ensure that SFS discounts are properly calculated and documented, the Council should increase the frequency of random reviews of its SFS applications in order to help detect and correct errors or incomplete applications on a timely basis. View of responsible officials: Management acknowledges this condition related to lack of adequate controls over the sliding fee discount program and is creating controls that will assure compliance with requirements.
Condition: The Council did not meet its financial reporting obligations under the grant during the year. The Council did not file the Data Collection Form (SF-SAC) by the due date of March 31, 2024. Criteria: The Council is required to file the Data Collection Form (SF-SAC) within 30 days of the receipt of the audit or 9 months after year-end, whichever is first. Cause: The Data Collection Form was not filed within the required period due to a delay in preparations for the audit. Effect: The Council was not in compliance with federal regulations. Recommendation: We recommend audit preparations are completed on a timely basis to ensure that the reporting deadline is met. View of responsible officials: Management acknowledges the delay in preparation of the audit due to staffing challenges and has since hired additional resources.
Condition: The Council lacked adequate controls over its sliding fee discount program to ensure applications were properly processed, recorded, and received the correct discount. For three of the 40 patient files reviewed who received a sliding fee discount, patient information was inadequate to determine the proper sliding fee discount or the patient was given incorrect discounts based on information provided. Criteria: Health centers must prepare and apply a sliding fee discount schedule and policy so that the amounts owed for health center services by eligible patients are adjusted based on the patient’s ability to pay (42 USC 254(k)(3)€, (F), and (G); 42 CFR sections 51c.303(e), (f), and (g); and 42 CFR sections 56.303(e), (f), and (g)). Cause: The Council did not always follow the review process in place to verify that eligible patients received the applicable sliding fee discount according to the Council’s policy. Effect: The Council’s SFS patients’ services were not properly discounted; therefore, those patients were not charged the correct discounted fee in accordance with federal requirements. Recommendation: It is recommended to develop proper controls around the collection of sliding fee applications, verifying required patient information is present and complete, and apply the sliding fee discount in accordance with written policies. This will ensure the Council can detect and prevent ineligible patients from receiving the discount and comply with federal compliance requirements. In order to ensure that SFS discounts are properly calculated and documented, the Council should increase the frequency of random reviews of its SFS applications in order to help detect and correct errors or incomplete applications on a timely basis. View of responsible officials: Management acknowledges this condition related to lack of adequate controls over the sliding fee discount program and is creating controls that will assure compliance with requirements.
Condition: The Council did not meet its financial reporting obligations under the grant during the year. The Council did not file the Data Collection Form (SF-SAC) by the due date of March 31, 2024. Criteria: The Council is required to file the Data Collection Form (SF-SAC) within 30 days of the receipt of the audit or 9 months after year-end, whichever is first. Cause: The Data Collection Form was not filed within the required period due to a delay in preparations for the audit. Effect: The Council was not in compliance with federal regulations. Recommendation: We recommend audit preparations are completed on a timely basis to ensure that the reporting deadline is met. View of responsible officials: Management acknowledges the delay in preparation of the audit due to staffing challenges and has since hired additional resources.
Condition: The Council lacked adequate controls over its sliding fee discount program to ensure applications were properly processed, recorded, and received the correct discount. For three of the 40 patient files reviewed who received a sliding fee discount, patient information was inadequate to determine the proper sliding fee discount or the patient was given incorrect discounts based on information provided. Criteria: Health centers must prepare and apply a sliding fee discount schedule and policy so that the amounts owed for health center services by eligible patients are adjusted based on the patient’s ability to pay (42 USC 254(k)(3)€, (F), and (G); 42 CFR sections 51c.303(e), (f), and (g); and 42 CFR sections 56.303(e), (f), and (g)). Cause: The Council did not always follow the review process in place to verify that eligible patients received the applicable sliding fee discount according to the Council’s policy. Effect: The Council’s SFS patients’ services were not properly discounted; therefore, those patients were not charged the correct discounted fee in accordance with federal requirements. Recommendation: It is recommended to develop proper controls around the collection of sliding fee applications, verifying required patient information is present and complete, and apply the sliding fee discount in accordance with written policies. This will ensure the Council can detect and prevent ineligible patients from receiving the discount and comply with federal compliance requirements. In order to ensure that SFS discounts are properly calculated and documented, the Council should increase the frequency of random reviews of its SFS applications in order to help detect and correct errors or incomplete applications on a timely basis. View of responsible officials: Management acknowledges this condition related to lack of adequate controls over the sliding fee discount program and is creating controls that will assure compliance with requirements.
Condition: The Council did not meet its financial reporting obligations under the grant during the year. The Council did not file the Data Collection Form (SF-SAC) by the due date of March 31, 2024. Criteria: The Council is required to file the Data Collection Form (SF-SAC) within 30 days of the receipt of the audit or 9 months after year-end, whichever is first. Cause: The Data Collection Form was not filed within the required period due to a delay in preparations for the audit. Effect: The Council was not in compliance with federal regulations. Recommendation: We recommend audit preparations are completed on a timely basis to ensure that the reporting deadline is met. View of responsible officials: Management acknowledges the delay in preparation of the audit due to staffing challenges and has since hired additional resources.
Condition: The Council lacked adequate controls over its sliding fee discount program to ensure applications were properly processed, recorded, and received the correct discount. For three of the 40 patient files reviewed who received a sliding fee discount, patient information was inadequate to determine the proper sliding fee discount or the patient was given incorrect discounts based on information provided. Criteria: Health centers must prepare and apply a sliding fee discount schedule and policy so that the amounts owed for health center services by eligible patients are adjusted based on the patient’s ability to pay (42 USC 254(k)(3)€, (F), and (G); 42 CFR sections 51c.303(e), (f), and (g); and 42 CFR sections 56.303(e), (f), and (g)). Cause: The Council did not always follow the review process in place to verify that eligible patients received the applicable sliding fee discount according to the Council’s policy. Effect: The Council’s SFS patients’ services were not properly discounted; therefore, those patients were not charged the correct discounted fee in accordance with federal requirements. Recommendation: It is recommended to develop proper controls around the collection of sliding fee applications, verifying required patient information is present and complete, and apply the sliding fee discount in accordance with written policies. This will ensure the Council can detect and prevent ineligible patients from receiving the discount and comply with federal compliance requirements. In order to ensure that SFS discounts are properly calculated and documented, the Council should increase the frequency of random reviews of its SFS applications in order to help detect and correct errors or incomplete applications on a timely basis. View of responsible officials: Management acknowledges this condition related to lack of adequate controls over the sliding fee discount program and is creating controls that will assure compliance with requirements.
Condition: The Council did not meet its financial reporting obligations under the grant during the year. The Council did not file the Data Collection Form (SF-SAC) by the due date of March 31, 2024. Criteria: The Council is required to file the Data Collection Form (SF-SAC) within 30 days of the receipt of the audit or 9 months after year-end, whichever is first. Cause: The Data Collection Form was not filed within the required period due to a delay in preparations for the audit. Effect: The Council was not in compliance with federal regulations. Recommendation: We recommend audit preparations are completed on a timely basis to ensure that the reporting deadline is met. View of responsible officials: Management acknowledges the delay in preparation of the audit due to staffing challenges and has since hired additional resources.
Condition: The Council lacked adequate controls over its sliding fee discount program to ensure applications were properly processed, recorded, and received the correct discount. For three of the 40 patient files reviewed who received a sliding fee discount, patient information was inadequate to determine the proper sliding fee discount or the patient was given incorrect discounts based on information provided. Criteria: Health centers must prepare and apply a sliding fee discount schedule and policy so that the amounts owed for health center services by eligible patients are adjusted based on the patient’s ability to pay (42 USC 254(k)(3)€, (F), and (G); 42 CFR sections 51c.303(e), (f), and (g); and 42 CFR sections 56.303(e), (f), and (g)). Cause: The Council did not always follow the review process in place to verify that eligible patients received the applicable sliding fee discount according to the Council’s policy. Effect: The Council’s SFS patients’ services were not properly discounted; therefore, those patients were not charged the correct discounted fee in accordance with federal requirements. Recommendation: It is recommended to develop proper controls around the collection of sliding fee applications, verifying required patient information is present and complete, and apply the sliding fee discount in accordance with written policies. This will ensure the Council can detect and prevent ineligible patients from receiving the discount and comply with federal compliance requirements. In order to ensure that SFS discounts are properly calculated and documented, the Council should increase the frequency of random reviews of its SFS applications in order to help detect and correct errors or incomplete applications on a timely basis. View of responsible officials: Management acknowledges this condition related to lack of adequate controls over the sliding fee discount program and is creating controls that will assure compliance with requirements.
Condition: The Council did not meet its financial reporting obligations under the grant during the year. The Council did not file the Data Collection Form (SF-SAC) by the due date of March 31, 2024. Criteria: The Council is required to file the Data Collection Form (SF-SAC) within 30 days of the receipt of the audit or 9 months after year-end, whichever is first. Cause: The Data Collection Form was not filed within the required period due to a delay in preparations for the audit. Effect: The Council was not in compliance with federal regulations. Recommendation: We recommend audit preparations are completed on a timely basis to ensure that the reporting deadline is met. View of responsible officials: Management acknowledges the delay in preparation of the audit due to staffing challenges and has since hired additional resources.
Condition: The Council lacked adequate controls over its sliding fee discount program to ensure applications were properly processed, recorded, and received the correct discount. For three of the 40 patient files reviewed who received a sliding fee discount, patient information was inadequate to determine the proper sliding fee discount or the patient was given incorrect discounts based on information provided. Criteria: Health centers must prepare and apply a sliding fee discount schedule and policy so that the amounts owed for health center services by eligible patients are adjusted based on the patient’s ability to pay (42 USC 254(k)(3)€, (F), and (G); 42 CFR sections 51c.303(e), (f), and (g); and 42 CFR sections 56.303(e), (f), and (g)). Cause: The Council did not always follow the review process in place to verify that eligible patients received the applicable sliding fee discount according to the Council’s policy. Effect: The Council’s SFS patients’ services were not properly discounted; therefore, those patients were not charged the correct discounted fee in accordance with federal requirements. Recommendation: It is recommended to develop proper controls around the collection of sliding fee applications, verifying required patient information is present and complete, and apply the sliding fee discount in accordance with written policies. This will ensure the Council can detect and prevent ineligible patients from receiving the discount and comply with federal compliance requirements. In order to ensure that SFS discounts are properly calculated and documented, the Council should increase the frequency of random reviews of its SFS applications in order to help detect and correct errors or incomplete applications on a timely basis. View of responsible officials: Management acknowledges this condition related to lack of adequate controls over the sliding fee discount program and is creating controls that will assure compliance with requirements.
Condition: The Council did not meet its financial reporting obligations under the grant during the year. The Council did not file the Data Collection Form (SF-SAC) by the due date of March 31, 2024. Criteria: The Council is required to file the Data Collection Form (SF-SAC) within 30 days of the receipt of the audit or 9 months after year-end, whichever is first. Cause: The Data Collection Form was not filed within the required period due to a delay in preparations for the audit. Effect: The Council was not in compliance with federal regulations. Recommendation: We recommend audit preparations are completed on a timely basis to ensure that the reporting deadline is met. View of responsible officials: Management acknowledges the delay in preparation of the audit due to staffing challenges and has since hired additional resources.
Condition: The Council lacked adequate controls over its sliding fee discount program to ensure applications were properly processed, recorded, and received the correct discount. For three of the 40 patient files reviewed who received a sliding fee discount, patient information was inadequate to determine the proper sliding fee discount or the patient was given incorrect discounts based on information provided. Criteria: Health centers must prepare and apply a sliding fee discount schedule and policy so that the amounts owed for health center services by eligible patients are adjusted based on the patient’s ability to pay (42 USC 254(k)(3)€, (F), and (G); 42 CFR sections 51c.303(e), (f), and (g); and 42 CFR sections 56.303(e), (f), and (g)). Cause: The Council did not always follow the review process in place to verify that eligible patients received the applicable sliding fee discount according to the Council’s policy. Effect: The Council’s SFS patients’ services were not properly discounted; therefore, those patients were not charged the correct discounted fee in accordance with federal requirements. Recommendation: It is recommended to develop proper controls around the collection of sliding fee applications, verifying required patient information is present and complete, and apply the sliding fee discount in accordance with written policies. This will ensure the Council can detect and prevent ineligible patients from receiving the discount and comply with federal compliance requirements. In order to ensure that SFS discounts are properly calculated and documented, the Council should increase the frequency of random reviews of its SFS applications in order to help detect and correct errors or incomplete applications on a timely basis. View of responsible officials: Management acknowledges this condition related to lack of adequate controls over the sliding fee discount program and is creating controls that will assure compliance with requirements.
Condition: The Council did not meet its financial reporting obligations under the grant during the year. The Council did not file the Data Collection Form (SF-SAC) by the due date of March 31, 2024. Criteria: The Council is required to file the Data Collection Form (SF-SAC) within 30 days of the receipt of the audit or 9 months after year-end, whichever is first. Cause: The Data Collection Form was not filed within the required period due to a delay in preparations for the audit. Effect: The Council was not in compliance with federal regulations. Recommendation: We recommend audit preparations are completed on a timely basis to ensure that the reporting deadline is met. View of responsible officials: Management acknowledges the delay in preparation of the audit due to staffing challenges and has since hired additional resources.
Condition: The Council lacked adequate controls over its sliding fee discount program to ensure applications were properly processed, recorded, and received the correct discount. For three of the 40 patient files reviewed who received a sliding fee discount, patient information was inadequate to determine the proper sliding fee discount or the patient was given incorrect discounts based on information provided. Criteria: Health centers must prepare and apply a sliding fee discount schedule and policy so that the amounts owed for health center services by eligible patients are adjusted based on the patient’s ability to pay (42 USC 254(k)(3)€, (F), and (G); 42 CFR sections 51c.303(e), (f), and (g); and 42 CFR sections 56.303(e), (f), and (g)). Cause: The Council did not always follow the review process in place to verify that eligible patients received the applicable sliding fee discount according to the Council’s policy. Effect: The Council’s SFS patients’ services were not properly discounted; therefore, those patients were not charged the correct discounted fee in accordance with federal requirements. Recommendation: It is recommended to develop proper controls around the collection of sliding fee applications, verifying required patient information is present and complete, and apply the sliding fee discount in accordance with written policies. This will ensure the Council can detect and prevent ineligible patients from receiving the discount and comply with federal compliance requirements. In order to ensure that SFS discounts are properly calculated and documented, the Council should increase the frequency of random reviews of its SFS applications in order to help detect and correct errors or incomplete applications on a timely basis. View of responsible officials: Management acknowledges this condition related to lack of adequate controls over the sliding fee discount program and is creating controls that will assure compliance with requirements.
Condition: The Council did not meet its financial reporting obligations under the grant during the year. The Council did not file the Data Collection Form (SF-SAC) by the due date of March 31, 2024. Criteria: The Council is required to file the Data Collection Form (SF-SAC) within 30 days of the receipt of the audit or 9 months after year-end, whichever is first. Cause: The Data Collection Form was not filed within the required period due to a delay in preparations for the audit. Effect: The Council was not in compliance with federal regulations. Recommendation: We recommend audit preparations are completed on a timely basis to ensure that the reporting deadline is met. View of responsible officials: Management acknowledges the delay in preparation of the audit due to staffing challenges and has since hired additional resources.