Audit 330056

FY End
2024-03-31
Total Expended
$9.98M
Findings
8
Programs
21
Year: 2024 Accepted: 2024-11-26

Organization Exclusion Status:

Checking exclusion status...

Findings

ID Ref Severity Repeat Requirement
512285 2024-003 Material Weakness - N
512286 2024-003 Material Weakness - N
512287 2024-003 Material Weakness - N
512288 2024-003 Material Weakness - N
1088727 2024-003 Material Weakness - N
1088728 2024-003 Material Weakness - N
1088729 2024-003 Material Weakness - N
1088730 2024-003 Material Weakness - 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) $4.46M Yes 1
93.224 Consolidated Health Centers (community Health Centers, Migrant Health Centers, Health Care for the Homeless, and Public Housing Primary Care) - American Rescue Plan Act $2.19M Yes 1
10.557 Special Supplemental Nutrition Program for Women, Infants, and Children $1.08M - 0
93.527 Affordable Care Act (aca) Grants for New and Expanded Services Under the Health Center Program $422,245 Yes 1
93.493 Congressional Directives - Community Project Funding $363,726 - 0
93.526 Grants for Capital Development in Health Centers - Advance Precision Medicine $306,323 - 0
93.918 Grants to Provide Outpatient Early Intervention Services with Respect to Hiv Disease - Ryan White III - Hiv $275,587 - 0
93.917 Hiv Care Formula Grants - Ryan White III Aids/hiv Prevention $261,639 - 0
94.006 Americorps $123,132 - 0
93.917 Hiv Care Formula Grants - Hiv Home/community Care $105,250 - 0
93.940 Hiv Prevention Activities_health Department Based - Hiv Minority Prevention $85,631 - 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $61,102 - 0
93.242 Mental Health Research Grants - Hiv Testing Strategy with the Medical College of Wisconsin $57,182 - 0
93.224 Consolidated Health Centers (community Health Centers, Migrant Health Centers, Health Care for the Homeless, and Public Housing Primary Care) -Primary Care Training $49,148 Yes 1
93.530 Affordable Care Act - Teaching Health Center Graduate Medical Education Payments Program $41,521 - 0
10.557 Special Supplemental Nutrition Program for Women, Infants, and Children - Wic Breastfeeding Peer Counselor $40,113 - 0
93.U01 Healthy People, Homes and Neighborhoods $23,209 - 0
66.312 State Environmental Justice Cooperative Agreement Program - City Lead Outreach $15,598 - 0
93.268 Immunization Cooperative Agreements - Immunizations and Vaccinations for Children $15,596 - 0
93.917 Hiv Care Formula Grants - Emergency Financial Assistance - Hiv Patients $10,000 - 0
93.268 Immunization Cooperative Agreements - Wisconsin Immunication State Program Grant $426 - 0

Contacts

Name Title Type
QZJKEUBDVFY6 Tanya Stamps Auditee
4148975407 Krista K. Pankop, CPA Auditor
No contacts on file

Notes to SEFA

Title: 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. Negative amounts shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. De Minimis Rate Used: N Rate Explanation: Sixteenth Street Community Health Centers, Inc. has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. The accompanying schedule of expenditures of federal and state awards (the Schedule) includes the federal and state award activity of Sixteenth Street Community Health Centers, Inc. under programs of the federal and state governments for the year ended March 31, 2024. The information in this Schedule is presented in accordance with the 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 Sixteenth Street Community Health Centers, Inc., it is not intended to and does not present the financial position, changes in net assets or cash flows of Sixteenth Street Community Health Centers, Inc. Expenditures for SSCHC Real Estate, Inc. are not included to meet the requirements contained in the Uniform Guidance because it is not required to have an audit under the Uniform Guidance.
Title: Pass-Through Grantor's Number 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. Negative amounts shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. De Minimis Rate Used: N Rate Explanation: Sixteenth Street Community Health Centers, Inc. has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. As requested by the funder, where available, the Schedule presents the GEARS profile number as the pass-through grantor's number for federal funding that passes through the State of Wisconsin Department of Health Services.

Finding Details

Agency: U.S. Department of Health and Human Services Assistance Listing Number: Health Center Program Cluster: 93.527 and 93.224 Program: Health Center Program Cluster; Grants for New and Expanded Services under the Health Center Program and Health Centers Program (Community Health Centers, Migrant Health Centers, Health Care for the Homeless, and Public Housing Primary Care) Condition: The Organization did not have adequate and effective controls over compliance in place as it relates to applying the sliding fee discount. We found two (2) instances where an individual was not appropriately charged based on the sliding fee policy in place. Criteria: Uniform Guidance requires that controls are implemented to ensure the Organization is in compliance with special tests and provisions. This includes charging the appropriate sliding fee discount based on the Organization's policy. Questioned costs: Two errors were identified during our testing. The amount of questioned costs cannot be determined. Context: A sample of 40 individuals were selected and tested for compliance with the Organization's sliding fee policy. Two known compliance errors were found during testing of the 40 individuals. Effect: Noncompliance with application of the Organization's sliding fee discount went undetected due to a lack of effective controls over compliance. Cause: Management has indicated that system limitations and lapses in internal communication led to the mis-keyed information not being identified during the internal control review process. Recommendation: We recommend management review their controls over compliance relating to the Organization's compliance with the sliding fee discount to ensure discounts are appropriately charged, reviewed timely and management maintains documentation of the review. Management's response: Before the audit testing, management discovered there were situations where the sliding fee wasn't being correctly applied. Discounts were being calculated by staff because the system calculations were wrong. The Sliding Fee Scale system rebuild has undergone successful testing and is now in the process of being implemented. Management has suggested adjustments to the sliding fee scale to guarantee accurate calculation of patient balances. The board has already approved those changes, and the updated Sliding Fee Scale involves removing the percentage-based charges and setting fixed payments for nominal and minimum fees per visit. The system rebuild for the Sliding Fee Scale has already been tested and is being rolled out. Alternatively, management has proposed changes to the sliding fee scale to ensure that the system will be able to properly calculate the amount due from patients by taking away the percentage due and making the nominal and minimum charges a flat amount per visit. These policy changes will make the application of the sliding fee scale easier to manage for the system, staff, and patients.
Agency: U.S. Department of Health and Human Services Assistance Listing Number: Health Center Program Cluster: 93.527 and 93.224 Program: Health Center Program Cluster; Grants for New and Expanded Services under the Health Center Program and Health Centers Program (Community Health Centers, Migrant Health Centers, Health Care for the Homeless, and Public Housing Primary Care) Condition: The Organization did not have adequate and effective controls over compliance in place as it relates to applying the sliding fee discount. We found two (2) instances where an individual was not appropriately charged based on the sliding fee policy in place. Criteria: Uniform Guidance requires that controls are implemented to ensure the Organization is in compliance with special tests and provisions. This includes charging the appropriate sliding fee discount based on the Organization's policy. Questioned costs: Two errors were identified during our testing. The amount of questioned costs cannot be determined. Context: A sample of 40 individuals were selected and tested for compliance with the Organization's sliding fee policy. Two known compliance errors were found during testing of the 40 individuals. Effect: Noncompliance with application of the Organization's sliding fee discount went undetected due to a lack of effective controls over compliance. Cause: Management has indicated that system limitations and lapses in internal communication led to the mis-keyed information not being identified during the internal control review process. Recommendation: We recommend management review their controls over compliance relating to the Organization's compliance with the sliding fee discount to ensure discounts are appropriately charged, reviewed timely and management maintains documentation of the review. Management's response: Before the audit testing, management discovered there were situations where the sliding fee wasn't being correctly applied. Discounts were being calculated by staff because the system calculations were wrong. The Sliding Fee Scale system rebuild has undergone successful testing and is now in the process of being implemented. Management has suggested adjustments to the sliding fee scale to guarantee accurate calculation of patient balances. The board has already approved those changes, and the updated Sliding Fee Scale involves removing the percentage-based charges and setting fixed payments for nominal and minimum fees per visit. The system rebuild for the Sliding Fee Scale has already been tested and is being rolled out. Alternatively, management has proposed changes to the sliding fee scale to ensure that the system will be able to properly calculate the amount due from patients by taking away the percentage due and making the nominal and minimum charges a flat amount per visit. These policy changes will make the application of the sliding fee scale easier to manage for the system, staff, and patients.
Agency: U.S. Department of Health and Human Services Assistance Listing Number: Health Center Program Cluster: 93.527 and 93.224 Program: Health Center Program Cluster; Grants for New and Expanded Services under the Health Center Program and Health Centers Program (Community Health Centers, Migrant Health Centers, Health Care for the Homeless, and Public Housing Primary Care) Condition: The Organization did not have adequate and effective controls over compliance in place as it relates to applying the sliding fee discount. We found two (2) instances where an individual was not appropriately charged based on the sliding fee policy in place. Criteria: Uniform Guidance requires that controls are implemented to ensure the Organization is in compliance with special tests and provisions. This includes charging the appropriate sliding fee discount based on the Organization's policy. Questioned costs: Two errors were identified during our testing. The amount of questioned costs cannot be determined. Context: A sample of 40 individuals were selected and tested for compliance with the Organization's sliding fee policy. Two known compliance errors were found during testing of the 40 individuals. Effect: Noncompliance with application of the Organization's sliding fee discount went undetected due to a lack of effective controls over compliance. Cause: Management has indicated that system limitations and lapses in internal communication led to the mis-keyed information not being identified during the internal control review process. Recommendation: We recommend management review their controls over compliance relating to the Organization's compliance with the sliding fee discount to ensure discounts are appropriately charged, reviewed timely and management maintains documentation of the review. Management's response: Before the audit testing, management discovered there were situations where the sliding fee wasn't being correctly applied. Discounts were being calculated by staff because the system calculations were wrong. The Sliding Fee Scale system rebuild has undergone successful testing and is now in the process of being implemented. Management has suggested adjustments to the sliding fee scale to guarantee accurate calculation of patient balances. The board has already approved those changes, and the updated Sliding Fee Scale involves removing the percentage-based charges and setting fixed payments for nominal and minimum fees per visit. The system rebuild for the Sliding Fee Scale has already been tested and is being rolled out. Alternatively, management has proposed changes to the sliding fee scale to ensure that the system will be able to properly calculate the amount due from patients by taking away the percentage due and making the nominal and minimum charges a flat amount per visit. These policy changes will make the application of the sliding fee scale easier to manage for the system, staff, and patients.
Agency: U.S. Department of Health and Human Services Assistance Listing Number: Health Center Program Cluster: 93.527 and 93.224 Program: Health Center Program Cluster; Grants for New and Expanded Services under the Health Center Program and Health Centers Program (Community Health Centers, Migrant Health Centers, Health Care for the Homeless, and Public Housing Primary Care) Condition: The Organization did not have adequate and effective controls over compliance in place as it relates to applying the sliding fee discount. We found two (2) instances where an individual was not appropriately charged based on the sliding fee policy in place. Criteria: Uniform Guidance requires that controls are implemented to ensure the Organization is in compliance with special tests and provisions. This includes charging the appropriate sliding fee discount based on the Organization's policy. Questioned costs: Two errors were identified during our testing. The amount of questioned costs cannot be determined. Context: A sample of 40 individuals were selected and tested for compliance with the Organization's sliding fee policy. Two known compliance errors were found during testing of the 40 individuals. Effect: Noncompliance with application of the Organization's sliding fee discount went undetected due to a lack of effective controls over compliance. Cause: Management has indicated that system limitations and lapses in internal communication led to the mis-keyed information not being identified during the internal control review process. Recommendation: We recommend management review their controls over compliance relating to the Organization's compliance with the sliding fee discount to ensure discounts are appropriately charged, reviewed timely and management maintains documentation of the review. Management's response: Before the audit testing, management discovered there were situations where the sliding fee wasn't being correctly applied. Discounts were being calculated by staff because the system calculations were wrong. The Sliding Fee Scale system rebuild has undergone successful testing and is now in the process of being implemented. Management has suggested adjustments to the sliding fee scale to guarantee accurate calculation of patient balances. The board has already approved those changes, and the updated Sliding Fee Scale involves removing the percentage-based charges and setting fixed payments for nominal and minimum fees per visit. The system rebuild for the Sliding Fee Scale has already been tested and is being rolled out. Alternatively, management has proposed changes to the sliding fee scale to ensure that the system will be able to properly calculate the amount due from patients by taking away the percentage due and making the nominal and minimum charges a flat amount per visit. These policy changes will make the application of the sliding fee scale easier to manage for the system, staff, and patients.
Agency: U.S. Department of Health and Human Services Assistance Listing Number: Health Center Program Cluster: 93.527 and 93.224 Program: Health Center Program Cluster; Grants for New and Expanded Services under the Health Center Program and Health Centers Program (Community Health Centers, Migrant Health Centers, Health Care for the Homeless, and Public Housing Primary Care) Condition: The Organization did not have adequate and effective controls over compliance in place as it relates to applying the sliding fee discount. We found two (2) instances where an individual was not appropriately charged based on the sliding fee policy in place. Criteria: Uniform Guidance requires that controls are implemented to ensure the Organization is in compliance with special tests and provisions. This includes charging the appropriate sliding fee discount based on the Organization's policy. Questioned costs: Two errors were identified during our testing. The amount of questioned costs cannot be determined. Context: A sample of 40 individuals were selected and tested for compliance with the Organization's sliding fee policy. Two known compliance errors were found during testing of the 40 individuals. Effect: Noncompliance with application of the Organization's sliding fee discount went undetected due to a lack of effective controls over compliance. Cause: Management has indicated that system limitations and lapses in internal communication led to the mis-keyed information not being identified during the internal control review process. Recommendation: We recommend management review their controls over compliance relating to the Organization's compliance with the sliding fee discount to ensure discounts are appropriately charged, reviewed timely and management maintains documentation of the review. Management's response: Before the audit testing, management discovered there were situations where the sliding fee wasn't being correctly applied. Discounts were being calculated by staff because the system calculations were wrong. The Sliding Fee Scale system rebuild has undergone successful testing and is now in the process of being implemented. Management has suggested adjustments to the sliding fee scale to guarantee accurate calculation of patient balances. The board has already approved those changes, and the updated Sliding Fee Scale involves removing the percentage-based charges and setting fixed payments for nominal and minimum fees per visit. The system rebuild for the Sliding Fee Scale has already been tested and is being rolled out. Alternatively, management has proposed changes to the sliding fee scale to ensure that the system will be able to properly calculate the amount due from patients by taking away the percentage due and making the nominal and minimum charges a flat amount per visit. These policy changes will make the application of the sliding fee scale easier to manage for the system, staff, and patients.
Agency: U.S. Department of Health and Human Services Assistance Listing Number: Health Center Program Cluster: 93.527 and 93.224 Program: Health Center Program Cluster; Grants for New and Expanded Services under the Health Center Program and Health Centers Program (Community Health Centers, Migrant Health Centers, Health Care for the Homeless, and Public Housing Primary Care) Condition: The Organization did not have adequate and effective controls over compliance in place as it relates to applying the sliding fee discount. We found two (2) instances where an individual was not appropriately charged based on the sliding fee policy in place. Criteria: Uniform Guidance requires that controls are implemented to ensure the Organization is in compliance with special tests and provisions. This includes charging the appropriate sliding fee discount based on the Organization's policy. Questioned costs: Two errors were identified during our testing. The amount of questioned costs cannot be determined. Context: A sample of 40 individuals were selected and tested for compliance with the Organization's sliding fee policy. Two known compliance errors were found during testing of the 40 individuals. Effect: Noncompliance with application of the Organization's sliding fee discount went undetected due to a lack of effective controls over compliance. Cause: Management has indicated that system limitations and lapses in internal communication led to the mis-keyed information not being identified during the internal control review process. Recommendation: We recommend management review their controls over compliance relating to the Organization's compliance with the sliding fee discount to ensure discounts are appropriately charged, reviewed timely and management maintains documentation of the review. Management's response: Before the audit testing, management discovered there were situations where the sliding fee wasn't being correctly applied. Discounts were being calculated by staff because the system calculations were wrong. The Sliding Fee Scale system rebuild has undergone successful testing and is now in the process of being implemented. Management has suggested adjustments to the sliding fee scale to guarantee accurate calculation of patient balances. The board has already approved those changes, and the updated Sliding Fee Scale involves removing the percentage-based charges and setting fixed payments for nominal and minimum fees per visit. The system rebuild for the Sliding Fee Scale has already been tested and is being rolled out. Alternatively, management has proposed changes to the sliding fee scale to ensure that the system will be able to properly calculate the amount due from patients by taking away the percentage due and making the nominal and minimum charges a flat amount per visit. These policy changes will make the application of the sliding fee scale easier to manage for the system, staff, and patients.
Agency: U.S. Department of Health and Human Services Assistance Listing Number: Health Center Program Cluster: 93.527 and 93.224 Program: Health Center Program Cluster; Grants for New and Expanded Services under the Health Center Program and Health Centers Program (Community Health Centers, Migrant Health Centers, Health Care for the Homeless, and Public Housing Primary Care) Condition: The Organization did not have adequate and effective controls over compliance in place as it relates to applying the sliding fee discount. We found two (2) instances where an individual was not appropriately charged based on the sliding fee policy in place. Criteria: Uniform Guidance requires that controls are implemented to ensure the Organization is in compliance with special tests and provisions. This includes charging the appropriate sliding fee discount based on the Organization's policy. Questioned costs: Two errors were identified during our testing. The amount of questioned costs cannot be determined. Context: A sample of 40 individuals were selected and tested for compliance with the Organization's sliding fee policy. Two known compliance errors were found during testing of the 40 individuals. Effect: Noncompliance with application of the Organization's sliding fee discount went undetected due to a lack of effective controls over compliance. Cause: Management has indicated that system limitations and lapses in internal communication led to the mis-keyed information not being identified during the internal control review process. Recommendation: We recommend management review their controls over compliance relating to the Organization's compliance with the sliding fee discount to ensure discounts are appropriately charged, reviewed timely and management maintains documentation of the review. Management's response: Before the audit testing, management discovered there were situations where the sliding fee wasn't being correctly applied. Discounts were being calculated by staff because the system calculations were wrong. The Sliding Fee Scale system rebuild has undergone successful testing and is now in the process of being implemented. Management has suggested adjustments to the sliding fee scale to guarantee accurate calculation of patient balances. The board has already approved those changes, and the updated Sliding Fee Scale involves removing the percentage-based charges and setting fixed payments for nominal and minimum fees per visit. The system rebuild for the Sliding Fee Scale has already been tested and is being rolled out. Alternatively, management has proposed changes to the sliding fee scale to ensure that the system will be able to properly calculate the amount due from patients by taking away the percentage due and making the nominal and minimum charges a flat amount per visit. These policy changes will make the application of the sliding fee scale easier to manage for the system, staff, and patients.
Agency: U.S. Department of Health and Human Services Assistance Listing Number: Health Center Program Cluster: 93.527 and 93.224 Program: Health Center Program Cluster; Grants for New and Expanded Services under the Health Center Program and Health Centers Program (Community Health Centers, Migrant Health Centers, Health Care for the Homeless, and Public Housing Primary Care) Condition: The Organization did not have adequate and effective controls over compliance in place as it relates to applying the sliding fee discount. We found two (2) instances where an individual was not appropriately charged based on the sliding fee policy in place. Criteria: Uniform Guidance requires that controls are implemented to ensure the Organization is in compliance with special tests and provisions. This includes charging the appropriate sliding fee discount based on the Organization's policy. Questioned costs: Two errors were identified during our testing. The amount of questioned costs cannot be determined. Context: A sample of 40 individuals were selected and tested for compliance with the Organization's sliding fee policy. Two known compliance errors were found during testing of the 40 individuals. Effect: Noncompliance with application of the Organization's sliding fee discount went undetected due to a lack of effective controls over compliance. Cause: Management has indicated that system limitations and lapses in internal communication led to the mis-keyed information not being identified during the internal control review process. Recommendation: We recommend management review their controls over compliance relating to the Organization's compliance with the sliding fee discount to ensure discounts are appropriately charged, reviewed timely and management maintains documentation of the review. Management's response: Before the audit testing, management discovered there were situations where the sliding fee wasn't being correctly applied. Discounts were being calculated by staff because the system calculations were wrong. The Sliding Fee Scale system rebuild has undergone successful testing and is now in the process of being implemented. Management has suggested adjustments to the sliding fee scale to guarantee accurate calculation of patient balances. The board has already approved those changes, and the updated Sliding Fee Scale involves removing the percentage-based charges and setting fixed payments for nominal and minimum fees per visit. The system rebuild for the Sliding Fee Scale has already been tested and is being rolled out. Alternatively, management has proposed changes to the sliding fee scale to ensure that the system will be able to properly calculate the amount due from patients by taking away the percentage due and making the nominal and minimum charges a flat amount per visit. These policy changes will make the application of the sliding fee scale easier to manage for the system, staff, and patients.