FAC Explorer

Audit 328229

FY End
2024-05-31
Total Expended
$2.03M
Findings
2
Programs
3
Organization: Lakeshore Community Healthcare, Inc. (WI)
Year: 2024 Accepted: 2024-11-13
Auditor: Wipfli LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
505523 2024-001 Significant Deficiency - N
1081965 2024-001 Significant Deficiency - N

Programs

ALN Program Spent Major Findings
93.224 Consolidated Health Centers (community Health Centers, Migrant Health Centers, Health Care for the Homeless, and Public Housing Primary Care) $1.85M Yes 1
21.027 Coronavirus State and Local Fiscal Recovery Funds $20,000 - 0
93.527 Affordable Care Act (aca) Grants for New and Expanded Services Under the Health Center Program $15,094 Yes 0

Contacts

Name Title Type
MHCJU5LKMYN5 Caleb Jensema Auditee
9206862333 Craig Hirt Auditor
No contacts on file

Notes to SEFA

Title: Basis of Accounting Accounting Policies: The accompanying schedule of expenditures of federal and state awards (the “Schedule”) includes the federal and state grant activity of Lakeshore Community Health Care, Inc. under programs of the federal and state governments for the year ended May 31, 2024. The information in this schedule is presented in accordance with requirements of the Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (“Uniform Guidance”) and the State Single Audit Guidelines. Because the schedule presents only a selected portion of the operations of Lakeshore Community Health Care, Inc., it is not intended to and does not present the financial position, changes in net assets or cash flows of Lakeshore Community Health Care, Inc. De Minimis Rate Used: N Rate Explanation: N/A 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 and the State Single Audit Guidelines wherein certain types of expenditures are not allowable or are limited as to reimbursement. Pass through entity identifying numbers are presented where available.
Title: Sub-Recipients Accounting Policies: The accompanying schedule of expenditures of federal and state awards (the “Schedule”) includes the federal and state grant activity of Lakeshore Community Health Care, Inc. under programs of the federal and state governments for the year ended May 31, 2024. The information in this schedule is presented in accordance with requirements of the Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (“Uniform Guidance”) and the State Single Audit Guidelines. Because the schedule presents only a selected portion of the operations of Lakeshore Community Health Care, Inc., it is not intended to and does not present the financial position, changes in net assets or cash flows of Lakeshore Community Health Care, Inc. De Minimis Rate Used: N Rate Explanation: N/A Lakeshore Community Health Care, Inc. does not have any sub recipients of federal or state awards.

Finding Details

Finding 2024-001
Finding 2024 001: Sliding Fees Program Title: Health Center Cluster Assistance Listing Number: 93.224 Federal Award Year: June 1, 2023 to May 31, 2024 Federal Agency: U.S. Department of Health and Human Services 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. Condition Wipfli LLP tested 40 sliding fee transactions to verify if the amount charged was calculated properly based on the patient's income level and in compliance with Lakeshore Community Health Care, Inc.’s sliding fee policy. Wipfli LLP noted that one of the sampled transactions was not properly determined resulting in the patient being undercharged for services. Questioned Costs Undetermined. Cause and Effect Lakeshore Community Health Care, Inc. did not properly follow its policies for documenting and calculating charges for services when using the sliding fee scale. Patients may be charged the improper amount if proper procedures and controls are not in place to ensure the sliding fee is applied in accordance with Lakeshore Community Health Care, Inc.’s sliding fee policy. Auditor’s Recommendation Review policies and implement and monitor controls surrounding the determination of the fees charged to patients to determine that fees are being determined in accordance with Lakeshore Community Health Care, Inc.'s sliding fee policy. View of Responsible Officials Management agrees with the findings and has committed to a corrective action plan.
Finding 2024-001
Finding 2024 001: Sliding Fees Program Title: Health Center Cluster Assistance Listing Number: 93.224 Federal Award Year: June 1, 2023 to May 31, 2024 Federal Agency: U.S. Department of Health and Human Services 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. Condition Wipfli LLP tested 40 sliding fee transactions to verify if the amount charged was calculated properly based on the patient's income level and in compliance with Lakeshore Community Health Care, Inc.’s sliding fee policy. Wipfli LLP noted that one of the sampled transactions was not properly determined resulting in the patient being undercharged for services. Questioned Costs Undetermined. Cause and Effect Lakeshore Community Health Care, Inc. did not properly follow its policies for documenting and calculating charges for services when using the sliding fee scale. Patients may be charged the improper amount if proper procedures and controls are not in place to ensure the sliding fee is applied in accordance with Lakeshore Community Health Care, Inc.’s sliding fee policy. Auditor’s Recommendation Review policies and implement and monitor controls surrounding the determination of the fees charged to patients to determine that fees are being determined in accordance with Lakeshore Community Health Care, Inc.'s sliding fee policy. View of Responsible Officials Management agrees with the findings and has committed to a corrective action plan.