Audit 328436

FY End
2023-06-30
Total Expended
$4.12M
Findings
16
Programs
6
Year: 2023 Accepted: 2024-11-14

Organization Exclusion Status:

Checking exclusion status...

Findings

ID Ref Severity Repeat Requirement
507898 2023-002 Material Weakness Yes N
507899 2023-002 Material Weakness Yes N
507900 2023-002 Material Weakness Yes N
507901 2023-002 Material Weakness Yes N
507902 2023-003 Significant Deficiency - I
507903 2023-003 Significant Deficiency - I
507904 2023-003 Significant Deficiency - I
507905 2023-003 Significant Deficiency - I
1084340 2023-002 Material Weakness Yes N
1084341 2023-002 Material Weakness Yes N
1084342 2023-002 Material Weakness Yes N
1084343 2023-002 Material Weakness Yes N
1084344 2023-003 Significant Deficiency - I
1084345 2023-003 Significant Deficiency - I
1084346 2023-003 Significant Deficiency - I
1084347 2023-003 Significant Deficiency - I

Contacts

Name Title Type
W1KCJAUR1GS1 Brenda Ries Auditee
4067919263 Erik Halluska, CPA Auditor
No contacts on file

Notes to SEFA

Title: BASIS OF ACCOUNTING Accounting Policies: Expenditures reported on the schedules of expenditures of federal awards 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. Negative amounts shown, if any, represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. Pass-through entity identifying numbers are presented where available. De Minimis Rate Used: N Rate Explanation: The Center has not elected to use the 10% de minimus indirect cost rate allowed under Uniform Guidance. The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of Alluvion Health and is presented on the accrual basis of accounting. The information in this schedule is presented in accordance with the requirements of Uniform Guidance. Therefore, some amounts presented in this schedule may differ from amounts presented in or used in the preparation of the general purpose consolidated financial statements.
Title: RECEIVABLE FROM DEPARTMENT OF HEALTH AND HUMAN SERVICES Accounting Policies: Expenditures reported on the schedules of expenditures of federal awards 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. Negative amounts shown, if any, represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. Pass-through entity identifying numbers are presented where available. De Minimis Rate Used: N Rate Explanation: The Center has not elected to use the 10% de minimus indirect cost rate allowed under Uniform Guidance. The Organization submits requests for reimbursement to the Department of Health and Human Services on a periodic basis. At June 30, 2023, receivables from the Department of Health and Human Services totaled $307,758.
Title: SUBRECIPIENTS Accounting Policies: Expenditures reported on the schedules of expenditures of federal awards 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. Negative amounts shown, if any, represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. Pass-through entity identifying numbers are presented where available. De Minimis Rate Used: N Rate Explanation: The Center has not elected to use the 10% de minimus indirect cost rate allowed under Uniform Guidance. There were no federal awards provided to subrecipients.

Finding Details

Misapplication of the Sliding Fee Scale – Special Tests and Provision – Assistance Listing Numbers: 93.224 and 93.527 Consolidated Health Center Cluster Type of Finding: Material Weakness over Compliance and Compliance Finding Condition: The Organization did not properly follow its sliding fee scale policy and procedures for patients that applied for a sliding fee discount and did not properly maintain documentation to support qualification, and the sliding fee discount received. Criteria: The Health Center Program Compliance Manual requires a health center to have operating procedures for assessing and re-assessing all patients for income and family size consistent with approved sliding fee discount program policies. Effect: No material noncompliance or questioned costs were noted in the period under audit. Context: Our testing detected 14 out of 60 patients selected for testing either did not have proper documentation to support their qualification of the sliding fee discount received or received an incorrect discount. Cause: Inconsistent application of the policies and procedures approved by the Organization. Recommendation: We recommend the Organization review its current policies and procedures and continue to provide training to all staff members handling the sliding fee scale assessments to ensure assessments are performed in accordance with policy.
Misapplication of the Sliding Fee Scale – Special Tests and Provision – Assistance Listing Numbers: 93.224 and 93.527 Consolidated Health Center Cluster Type of Finding: Material Weakness over Compliance and Compliance Finding Condition: The Organization did not properly follow its sliding fee scale policy and procedures for patients that applied for a sliding fee discount and did not properly maintain documentation to support qualification, and the sliding fee discount received. Criteria: The Health Center Program Compliance Manual requires a health center to have operating procedures for assessing and re-assessing all patients for income and family size consistent with approved sliding fee discount program policies. Effect: No material noncompliance or questioned costs were noted in the period under audit. Context: Our testing detected 14 out of 60 patients selected for testing either did not have proper documentation to support their qualification of the sliding fee discount received or received an incorrect discount. Cause: Inconsistent application of the policies and procedures approved by the Organization. Recommendation: We recommend the Organization review its current policies and procedures and continue to provide training to all staff members handling the sliding fee scale assessments to ensure assessments are performed in accordance with policy.
Misapplication of the Sliding Fee Scale – Special Tests and Provision – Assistance Listing Numbers: 93.224 and 93.527 Consolidated Health Center Cluster Type of Finding: Material Weakness over Compliance and Compliance Finding Condition: The Organization did not properly follow its sliding fee scale policy and procedures for patients that applied for a sliding fee discount and did not properly maintain documentation to support qualification, and the sliding fee discount received. Criteria: The Health Center Program Compliance Manual requires a health center to have operating procedures for assessing and re-assessing all patients for income and family size consistent with approved sliding fee discount program policies. Effect: No material noncompliance or questioned costs were noted in the period under audit. Context: Our testing detected 14 out of 60 patients selected for testing either did not have proper documentation to support their qualification of the sliding fee discount received or received an incorrect discount. Cause: Inconsistent application of the policies and procedures approved by the Organization. Recommendation: We recommend the Organization review its current policies and procedures and continue to provide training to all staff members handling the sliding fee scale assessments to ensure assessments are performed in accordance with policy.
Misapplication of the Sliding Fee Scale – Special Tests and Provision – Assistance Listing Numbers: 93.224 and 93.527 Consolidated Health Center Cluster Type of Finding: Material Weakness over Compliance and Compliance Finding Condition: The Organization did not properly follow its sliding fee scale policy and procedures for patients that applied for a sliding fee discount and did not properly maintain documentation to support qualification, and the sliding fee discount received. Criteria: The Health Center Program Compliance Manual requires a health center to have operating procedures for assessing and re-assessing all patients for income and family size consistent with approved sliding fee discount program policies. Effect: No material noncompliance or questioned costs were noted in the period under audit. Context: Our testing detected 14 out of 60 patients selected for testing either did not have proper documentation to support their qualification of the sliding fee discount received or received an incorrect discount. Cause: Inconsistent application of the policies and procedures approved by the Organization. Recommendation: We recommend the Organization review its current policies and procedures and continue to provide training to all staff members handling the sliding fee scale assessments to ensure assessments are performed in accordance with policy.
Lack of Procurement Support – Procurement, Suspension and Debarment - Assistance Listing Numbers: 93.224 and 93.527 Consolidated Health Center Cluster Type of Finding: Significant Deficiency over Compliance and Compliance Finding Condition: The Organization did not properly follow certain procurement guidelines during the fiscal year under audit, including maintaining documentation of a completed procurement checklist or solicitation efforts. Context: Testing detected 2 out of 10 non-payroll related expenditures selected lacked adequate supporting documentation that proper solicitation efforts were made in accordance with the Organization’s procurement policies. Criteria: According to Health Center Program Compliance Manual, a health center is required to have operating controls in place for the procurement of non-payroll purchases associated with running the programs. Effect: The procurement policies and procedures are in place to ensure appropriate internal controls are followed and ensure the Organization is properly implementing procedures for purchases to support the major programs. No material noncompliance or questioned costs were noted in the period under audit. Cause: Due to staffing constraints in the Organization, there was a lack of application of approved policies and procedures. Recommendation: We recommend the Organization review its processes and procedures for procurement and ensure the appropriate personnel are trained and involved in the process.
Lack of Procurement Support – Procurement, Suspension and Debarment - Assistance Listing Numbers: 93.224 and 93.527 Consolidated Health Center Cluster Type of Finding: Significant Deficiency over Compliance and Compliance Finding Condition: The Organization did not properly follow certain procurement guidelines during the fiscal year under audit, including maintaining documentation of a completed procurement checklist or solicitation efforts. Context: Testing detected 2 out of 10 non-payroll related expenditures selected lacked adequate supporting documentation that proper solicitation efforts were made in accordance with the Organization’s procurement policies. Criteria: According to Health Center Program Compliance Manual, a health center is required to have operating controls in place for the procurement of non-payroll purchases associated with running the programs. Effect: The procurement policies and procedures are in place to ensure appropriate internal controls are followed and ensure the Organization is properly implementing procedures for purchases to support the major programs. No material noncompliance or questioned costs were noted in the period under audit. Cause: Due to staffing constraints in the Organization, there was a lack of application of approved policies and procedures. Recommendation: We recommend the Organization review its processes and procedures for procurement and ensure the appropriate personnel are trained and involved in the process.
Lack of Procurement Support – Procurement, Suspension and Debarment - Assistance Listing Numbers: 93.224 and 93.527 Consolidated Health Center Cluster Type of Finding: Significant Deficiency over Compliance and Compliance Finding Condition: The Organization did not properly follow certain procurement guidelines during the fiscal year under audit, including maintaining documentation of a completed procurement checklist or solicitation efforts. Context: Testing detected 2 out of 10 non-payroll related expenditures selected lacked adequate supporting documentation that proper solicitation efforts were made in accordance with the Organization’s procurement policies. Criteria: According to Health Center Program Compliance Manual, a health center is required to have operating controls in place for the procurement of non-payroll purchases associated with running the programs. Effect: The procurement policies and procedures are in place to ensure appropriate internal controls are followed and ensure the Organization is properly implementing procedures for purchases to support the major programs. No material noncompliance or questioned costs were noted in the period under audit. Cause: Due to staffing constraints in the Organization, there was a lack of application of approved policies and procedures. Recommendation: We recommend the Organization review its processes and procedures for procurement and ensure the appropriate personnel are trained and involved in the process.
Lack of Procurement Support – Procurement, Suspension and Debarment - Assistance Listing Numbers: 93.224 and 93.527 Consolidated Health Center Cluster Type of Finding: Significant Deficiency over Compliance and Compliance Finding Condition: The Organization did not properly follow certain procurement guidelines during the fiscal year under audit, including maintaining documentation of a completed procurement checklist or solicitation efforts. Context: Testing detected 2 out of 10 non-payroll related expenditures selected lacked adequate supporting documentation that proper solicitation efforts were made in accordance with the Organization’s procurement policies. Criteria: According to Health Center Program Compliance Manual, a health center is required to have operating controls in place for the procurement of non-payroll purchases associated with running the programs. Effect: The procurement policies and procedures are in place to ensure appropriate internal controls are followed and ensure the Organization is properly implementing procedures for purchases to support the major programs. No material noncompliance or questioned costs were noted in the period under audit. Cause: Due to staffing constraints in the Organization, there was a lack of application of approved policies and procedures. Recommendation: We recommend the Organization review its processes and procedures for procurement and ensure the appropriate personnel are trained and involved in the process.
Misapplication of the Sliding Fee Scale – Special Tests and Provision – Assistance Listing Numbers: 93.224 and 93.527 Consolidated Health Center Cluster Type of Finding: Material Weakness over Compliance and Compliance Finding Condition: The Organization did not properly follow its sliding fee scale policy and procedures for patients that applied for a sliding fee discount and did not properly maintain documentation to support qualification, and the sliding fee discount received. Criteria: The Health Center Program Compliance Manual requires a health center to have operating procedures for assessing and re-assessing all patients for income and family size consistent with approved sliding fee discount program policies. Effect: No material noncompliance or questioned costs were noted in the period under audit. Context: Our testing detected 14 out of 60 patients selected for testing either did not have proper documentation to support their qualification of the sliding fee discount received or received an incorrect discount. Cause: Inconsistent application of the policies and procedures approved by the Organization. Recommendation: We recommend the Organization review its current policies and procedures and continue to provide training to all staff members handling the sliding fee scale assessments to ensure assessments are performed in accordance with policy.
Misapplication of the Sliding Fee Scale – Special Tests and Provision – Assistance Listing Numbers: 93.224 and 93.527 Consolidated Health Center Cluster Type of Finding: Material Weakness over Compliance and Compliance Finding Condition: The Organization did not properly follow its sliding fee scale policy and procedures for patients that applied for a sliding fee discount and did not properly maintain documentation to support qualification, and the sliding fee discount received. Criteria: The Health Center Program Compliance Manual requires a health center to have operating procedures for assessing and re-assessing all patients for income and family size consistent with approved sliding fee discount program policies. Effect: No material noncompliance or questioned costs were noted in the period under audit. Context: Our testing detected 14 out of 60 patients selected for testing either did not have proper documentation to support their qualification of the sliding fee discount received or received an incorrect discount. Cause: Inconsistent application of the policies and procedures approved by the Organization. Recommendation: We recommend the Organization review its current policies and procedures and continue to provide training to all staff members handling the sliding fee scale assessments to ensure assessments are performed in accordance with policy.
Misapplication of the Sliding Fee Scale – Special Tests and Provision – Assistance Listing Numbers: 93.224 and 93.527 Consolidated Health Center Cluster Type of Finding: Material Weakness over Compliance and Compliance Finding Condition: The Organization did not properly follow its sliding fee scale policy and procedures for patients that applied for a sliding fee discount and did not properly maintain documentation to support qualification, and the sliding fee discount received. Criteria: The Health Center Program Compliance Manual requires a health center to have operating procedures for assessing and re-assessing all patients for income and family size consistent with approved sliding fee discount program policies. Effect: No material noncompliance or questioned costs were noted in the period under audit. Context: Our testing detected 14 out of 60 patients selected for testing either did not have proper documentation to support their qualification of the sliding fee discount received or received an incorrect discount. Cause: Inconsistent application of the policies and procedures approved by the Organization. Recommendation: We recommend the Organization review its current policies and procedures and continue to provide training to all staff members handling the sliding fee scale assessments to ensure assessments are performed in accordance with policy.
Misapplication of the Sliding Fee Scale – Special Tests and Provision – Assistance Listing Numbers: 93.224 and 93.527 Consolidated Health Center Cluster Type of Finding: Material Weakness over Compliance and Compliance Finding Condition: The Organization did not properly follow its sliding fee scale policy and procedures for patients that applied for a sliding fee discount and did not properly maintain documentation to support qualification, and the sliding fee discount received. Criteria: The Health Center Program Compliance Manual requires a health center to have operating procedures for assessing and re-assessing all patients for income and family size consistent with approved sliding fee discount program policies. Effect: No material noncompliance or questioned costs were noted in the period under audit. Context: Our testing detected 14 out of 60 patients selected for testing either did not have proper documentation to support their qualification of the sliding fee discount received or received an incorrect discount. Cause: Inconsistent application of the policies and procedures approved by the Organization. Recommendation: We recommend the Organization review its current policies and procedures and continue to provide training to all staff members handling the sliding fee scale assessments to ensure assessments are performed in accordance with policy.
Lack of Procurement Support – Procurement, Suspension and Debarment - Assistance Listing Numbers: 93.224 and 93.527 Consolidated Health Center Cluster Type of Finding: Significant Deficiency over Compliance and Compliance Finding Condition: The Organization did not properly follow certain procurement guidelines during the fiscal year under audit, including maintaining documentation of a completed procurement checklist or solicitation efforts. Context: Testing detected 2 out of 10 non-payroll related expenditures selected lacked adequate supporting documentation that proper solicitation efforts were made in accordance with the Organization’s procurement policies. Criteria: According to Health Center Program Compliance Manual, a health center is required to have operating controls in place for the procurement of non-payroll purchases associated with running the programs. Effect: The procurement policies and procedures are in place to ensure appropriate internal controls are followed and ensure the Organization is properly implementing procedures for purchases to support the major programs. No material noncompliance or questioned costs were noted in the period under audit. Cause: Due to staffing constraints in the Organization, there was a lack of application of approved policies and procedures. Recommendation: We recommend the Organization review its processes and procedures for procurement and ensure the appropriate personnel are trained and involved in the process.
Lack of Procurement Support – Procurement, Suspension and Debarment - Assistance Listing Numbers: 93.224 and 93.527 Consolidated Health Center Cluster Type of Finding: Significant Deficiency over Compliance and Compliance Finding Condition: The Organization did not properly follow certain procurement guidelines during the fiscal year under audit, including maintaining documentation of a completed procurement checklist or solicitation efforts. Context: Testing detected 2 out of 10 non-payroll related expenditures selected lacked adequate supporting documentation that proper solicitation efforts were made in accordance with the Organization’s procurement policies. Criteria: According to Health Center Program Compliance Manual, a health center is required to have operating controls in place for the procurement of non-payroll purchases associated with running the programs. Effect: The procurement policies and procedures are in place to ensure appropriate internal controls are followed and ensure the Organization is properly implementing procedures for purchases to support the major programs. No material noncompliance or questioned costs were noted in the period under audit. Cause: Due to staffing constraints in the Organization, there was a lack of application of approved policies and procedures. Recommendation: We recommend the Organization review its processes and procedures for procurement and ensure the appropriate personnel are trained and involved in the process.
Lack of Procurement Support – Procurement, Suspension and Debarment - Assistance Listing Numbers: 93.224 and 93.527 Consolidated Health Center Cluster Type of Finding: Significant Deficiency over Compliance and Compliance Finding Condition: The Organization did not properly follow certain procurement guidelines during the fiscal year under audit, including maintaining documentation of a completed procurement checklist or solicitation efforts. Context: Testing detected 2 out of 10 non-payroll related expenditures selected lacked adequate supporting documentation that proper solicitation efforts were made in accordance with the Organization’s procurement policies. Criteria: According to Health Center Program Compliance Manual, a health center is required to have operating controls in place for the procurement of non-payroll purchases associated with running the programs. Effect: The procurement policies and procedures are in place to ensure appropriate internal controls are followed and ensure the Organization is properly implementing procedures for purchases to support the major programs. No material noncompliance or questioned costs were noted in the period under audit. Cause: Due to staffing constraints in the Organization, there was a lack of application of approved policies and procedures. Recommendation: We recommend the Organization review its processes and procedures for procurement and ensure the appropriate personnel are trained and involved in the process.
Lack of Procurement Support – Procurement, Suspension and Debarment - Assistance Listing Numbers: 93.224 and 93.527 Consolidated Health Center Cluster Type of Finding: Significant Deficiency over Compliance and Compliance Finding Condition: The Organization did not properly follow certain procurement guidelines during the fiscal year under audit, including maintaining documentation of a completed procurement checklist or solicitation efforts. Context: Testing detected 2 out of 10 non-payroll related expenditures selected lacked adequate supporting documentation that proper solicitation efforts were made in accordance with the Organization’s procurement policies. Criteria: According to Health Center Program Compliance Manual, a health center is required to have operating controls in place for the procurement of non-payroll purchases associated with running the programs. Effect: The procurement policies and procedures are in place to ensure appropriate internal controls are followed and ensure the Organization is properly implementing procedures for purchases to support the major programs. No material noncompliance or questioned costs were noted in the period under audit. Cause: Due to staffing constraints in the Organization, there was a lack of application of approved policies and procedures. Recommendation: We recommend the Organization review its processes and procedures for procurement and ensure the appropriate personnel are trained and involved in the process.