FAC Explorer

Audit 32756

FY End
2022-12-31
Total Expended
$5.21M
Findings
2
Programs
6
Organization: Upham's Corner Health Committee, Inc. (MA)
Year: 2022 Accepted: 2023-06-08
Auditor: Mayer Hoffman McCann PC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
34368 2022-002 Significant Deficiency Yes N
610810 2022-002 Significant Deficiency Yes N

Programs

ALN Program Spent Major Findings
10.557 Special Supplemental Nutrition Program for Women, Infants, and Children $2.70M Yes 0
93.224 Consolidated Health Centers (community Health Centers, Migrant Health Centers, Health Care for the Homeless, and Public Housing Primary Care) $2.15M Yes 1
93.217 Family Planning_services $72,712 - 0
16.541 Part E - Developing, Testing and Demonstrating Promising New Programs $68,602 - 0
16.817 Byrne Criminal Justice Innovation Program $40,725 - 0
93.914 Hiv Emergency Relief Project Grants $12,892 - 0

Contacts

Name Title Type
EZH9B5MQMC89 Jagdeep Trivedi Auditee
6172878000 Christopher Wittig Auditor
No contacts on file

Notes to SEFA

Accounting Policies: ( 1 )Basis of presentation The accompanying Schedule of Expenditures of Federal Awards (SEFA) includes the federal award activity of Uphams Corner Health Committee, Inc. and Subsidiaries (collectively, the Committee) under programs of the federal government for the year ended December 31, 2022. The information in the SEFA 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 the Committee, it is not intended to and does not present the consolidated financial position, changes in net assets, or cash flows of the Committee. ( 2 )Summary of significant accounting policies 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. The Committee has elected not to use the ten percent de minimis indirect cost rate allowed under the Uniform Guidance. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate.

Finding Details

Finding 2022-002
Criteria - Health centers must prepare and apply a sliding fee discount schedule ("SFDS") so that the amounts owed for health center services by eligible patients are adjusted (discounted) based on the patient's ability to pay, as outlined in 42 CFR sections 51c.303(e), (f), and (g) and 42 CFR sections 56.303(e), (f), and (g). Condition - The Committee charged at least one eligible patient an incorrect amount in accordance with the SFDS. Cause - The Committee's employees who are responsible for applying the sliding fee discount are not properly trained. Additionally, the Committee experienced turnover in the accounting department and did not follow established internal controls pertaining to the sliding fee discount review and approval process. Effect - Eligible patient(s) were overcharged for health services provided by the Committee based on the SFDS. Questioned Costs - None. Context - There was at least one eligible patient who, based on their annual income and family size, should have had a specified discount applied to their health service charges as outlined on the SFDS. However, an incorrect slide level discount was applied to their account by the Committee?s staff, and therefore, certain patient(s) were overcharged for the services provided by the Committee. Identification as a Repeat Finding - This is a repeat finding. Recommendation - Implement proper training for all health center staff who have the responsibility of applying the sliding fee discounts and charging patients. Additionally, establish and maintain proper controls so that sliding fee discounts applied to eligible patient accounts are properly approved by an appropriate level of the Committee's management. The Committee?s Response - See corrective action plan.
Finding 2022-002
Criteria - Health centers must prepare and apply a sliding fee discount schedule ("SFDS") so that the amounts owed for health center services by eligible patients are adjusted (discounted) based on the patient's ability to pay, as outlined in 42 CFR sections 51c.303(e), (f), and (g) and 42 CFR sections 56.303(e), (f), and (g). Condition - The Committee charged at least one eligible patient an incorrect amount in accordance with the SFDS. Cause - The Committee's employees who are responsible for applying the sliding fee discount are not properly trained. Additionally, the Committee experienced turnover in the accounting department and did not follow established internal controls pertaining to the sliding fee discount review and approval process. Effect - Eligible patient(s) were overcharged for health services provided by the Committee based on the SFDS. Questioned Costs - None. Context - There was at least one eligible patient who, based on their annual income and family size, should have had a specified discount applied to their health service charges as outlined on the SFDS. However, an incorrect slide level discount was applied to their account by the Committee?s staff, and therefore, certain patient(s) were overcharged for the services provided by the Committee. Identification as a Repeat Finding - This is a repeat finding. Recommendation - Implement proper training for all health center staff who have the responsibility of applying the sliding fee discounts and charging patients. Additionally, establish and maintain proper controls so that sliding fee discounts applied to eligible patient accounts are properly approved by an appropriate level of the Committee's management. The Committee?s Response - See corrective action plan.