Special Tests and Provisions - Sliding Fee Scale Discounts
Federal program: FAL 93.224 Health Center Program
U.S. Department of Health and Human Services
Federal grant number: H8HCS44987
Criteria: Patients applying for sliding fee scale (SFS) discounts should have their income levels adequately documented and accurately calculated, and patients should be given the proper discount based upon their income level in accordance with 42 CFR Section 51c.303(f).
Condition: The Organization requires patients that apply for the SFS discount to complete attestation forms that includes their household sizes and income levels, and these forms are then used to determine patients' SFS discounts. One patient attestation form out of twenty-five SFS patient encounters that we tested was missing, and another SFS encounter that we tested did not have patient attestation form covering the date of service.
Cause: Unknown
Effect: Due to missing attestation forms, we could not determine whether the Organization consistently provided patients with the proper discount based upon their income levels.
Recommendation: To help ensure that SFS discounts are properly calculated and documented, the Organization should perform random reviews of its SFS applications in order to detect and correct errors or incomplete applications on a timely basis.
Special Tests and Provisions - Sliding Fee Scale Discounts
Federal program: FAL 93.224 Health Center Program
U.S. Department of Health and Human Services
Federal grant number: H8HCS44987
Criteria: Patients applying for sliding fee scale (SFS) discounts should have their income levels adequately documented and accurately calculated, and patients should be given the proper discount based upon their income level in accordance with 42 CFR Section 51c.303(f).
Condition: The Organization requires patients that apply for the SFS discount to complete attestation forms that includes their household sizes and income levels, and these forms are then used to determine patients' SFS discounts. One patient attestation form out of twenty-five SFS patient encounters that we tested was missing, and another SFS encounter that we tested did not have patient attestation form covering the date of service.
Cause: Unknown
Effect: Due to missing attestation forms, we could not determine whether the Organization consistently provided patients with the proper discount based upon their income levels.
Recommendation: To help ensure that SFS discounts are properly calculated and documented, the Organization should perform random reviews of its SFS applications in order to detect and correct errors or incomplete applications on a timely basis.
Single Audit Reporting Package Not Submitted in a Timely Manner
Federal program: FAL#: All federal programs
Questioned Costs: None
Criteria: 200.512 of the Uniform Guidance requires the the Organization submit an annual single audit reporting package and submit it data collection form prior to nine months after the end of the audit period.
Condition: The Organization did not submit its single audit audit reporting package or data collection form within the required timeline.
Cause: Staffing turnover.
Effect: Due staffing turnover the Organization was not in compliance with provisions of 200.512 of the Uniform Guidance.
Recommendation: The Organization should work to increase accounting staffing and focus on preparing supporting schedules for the preparation of its financial statements in a timely manner.
Single Audit Reporting Package Not Submitted in a Timely Manner
Federal program: FAL#: All federal programs
Questioned Costs: None
Criteria: 200.512 of the Uniform Guidance requires the the Organization submit an annual single audit reporting package and submit it data collection form prior to nine months after the end of the audit period.
Condition: The Organization did not submit its single audit audit reporting package or data collection form within the required timeline.
Cause: Staffing turnover.
Effect: Due staffing turnover the Organization was not in compliance with provisions of 200.512 of the Uniform Guidance.
Recommendation: The Organization should work to increase accounting staffing and focus on preparing supporting schedules for the preparation of its financial statements in a timely manner.
Single Audit Reporting Package Not Submitted in a Timely Manner
Federal program: FAL#: All federal programs
Questioned Costs: None
Criteria: 200.512 of the Uniform Guidance requires the the Organization submit an annual single audit reporting package and submit it data collection form prior to nine months after the end of the audit period.
Condition: The Organization did not submit its single audit audit reporting package or data collection form within the required timeline.
Cause: Staffing turnover.
Effect: Due staffing turnover the Organization was not in compliance with provisions of 200.512 of the Uniform Guidance.
Recommendation: The Organization should work to increase accounting staffing and focus on preparing supporting schedules for the preparation of its financial statements in a timely manner.
Single Audit Reporting Package Not Submitted in a Timely Manner
Federal program: FAL#: All federal programs
Questioned Costs: None
Criteria: 200.512 of the Uniform Guidance requires the the Organization submit an annual single audit reporting package and submit it data collection form prior to nine months after the end of the audit period.
Condition: The Organization did not submit its single audit audit reporting package or data collection form within the required timeline.
Cause: Staffing turnover.
Effect: Due staffing turnover the Organization was not in compliance with provisions of 200.512 of the Uniform Guidance.
Recommendation: The Organization should work to increase accounting staffing and focus on preparing supporting schedules for the preparation of its financial statements in a timely manner.
Special Tests and Provisions - Sliding Fee Scale Discounts
Federal program: FAL 93.224 Health Center Program
U.S. Department of Health and Human Services
Federal grant number: H8HCS44987
Criteria: Patients applying for sliding fee scale (SFS) discounts should have their income levels adequately documented and accurately calculated, and patients should be given the proper discount based upon their income level in accordance with 42 CFR Section 51c.303(f).
Condition: The Organization requires patients that apply for the SFS discount to complete attestation forms that includes their household sizes and income levels, and these forms are then used to determine patients' SFS discounts. One patient attestation form out of twenty-five SFS patient encounters that we tested was missing, and another SFS encounter that we tested did not have patient attestation form covering the date of service.
Cause: Unknown
Effect: Due to missing attestation forms, we could not determine whether the Organization consistently provided patients with the proper discount based upon their income levels.
Recommendation: To help ensure that SFS discounts are properly calculated and documented, the Organization should perform random reviews of its SFS applications in order to detect and correct errors or incomplete applications on a timely basis.
Special Tests and Provisions - Sliding Fee Scale Discounts
Federal program: FAL 93.224 Health Center Program
U.S. Department of Health and Human Services
Federal grant number: H8HCS44987
Criteria: Patients applying for sliding fee scale (SFS) discounts should have their income levels adequately documented and accurately calculated, and patients should be given the proper discount based upon their income level in accordance with 42 CFR Section 51c.303(f).
Condition: The Organization requires patients that apply for the SFS discount to complete attestation forms that includes their household sizes and income levels, and these forms are then used to determine patients' SFS discounts. One patient attestation form out of twenty-five SFS patient encounters that we tested was missing, and another SFS encounter that we tested did not have patient attestation form covering the date of service.
Cause: Unknown
Effect: Due to missing attestation forms, we could not determine whether the Organization consistently provided patients with the proper discount based upon their income levels.
Recommendation: To help ensure that SFS discounts are properly calculated and documented, the Organization should perform random reviews of its SFS applications in order to detect and correct errors or incomplete applications on a timely basis.
Single Audit Reporting Package Not Submitted in a Timely Manner
Federal program: FAL#: All federal programs
Questioned Costs: None
Criteria: 200.512 of the Uniform Guidance requires the the Organization submit an annual single audit reporting package and submit it data collection form prior to nine months after the end of the audit period.
Condition: The Organization did not submit its single audit audit reporting package or data collection form within the required timeline.
Cause: Staffing turnover.
Effect: Due staffing turnover the Organization was not in compliance with provisions of 200.512 of the Uniform Guidance.
Recommendation: The Organization should work to increase accounting staffing and focus on preparing supporting schedules for the preparation of its financial statements in a timely manner.
Single Audit Reporting Package Not Submitted in a Timely Manner
Federal program: FAL#: All federal programs
Questioned Costs: None
Criteria: 200.512 of the Uniform Guidance requires the the Organization submit an annual single audit reporting package and submit it data collection form prior to nine months after the end of the audit period.
Condition: The Organization did not submit its single audit audit reporting package or data collection form within the required timeline.
Cause: Staffing turnover.
Effect: Due staffing turnover the Organization was not in compliance with provisions of 200.512 of the Uniform Guidance.
Recommendation: The Organization should work to increase accounting staffing and focus on preparing supporting schedules for the preparation of its financial statements in a timely manner.
Single Audit Reporting Package Not Submitted in a Timely Manner
Federal program: FAL#: All federal programs
Questioned Costs: None
Criteria: 200.512 of the Uniform Guidance requires the the Organization submit an annual single audit reporting package and submit it data collection form prior to nine months after the end of the audit period.
Condition: The Organization did not submit its single audit audit reporting package or data collection form within the required timeline.
Cause: Staffing turnover.
Effect: Due staffing turnover the Organization was not in compliance with provisions of 200.512 of the Uniform Guidance.
Recommendation: The Organization should work to increase accounting staffing and focus on preparing supporting schedules for the preparation of its financial statements in a timely manner.
Single Audit Reporting Package Not Submitted in a Timely Manner
Federal program: FAL#: All federal programs
Questioned Costs: None
Criteria: 200.512 of the Uniform Guidance requires the the Organization submit an annual single audit reporting package and submit it data collection form prior to nine months after the end of the audit period.
Condition: The Organization did not submit its single audit audit reporting package or data collection form within the required timeline.
Cause: Staffing turnover.
Effect: Due staffing turnover the Organization was not in compliance with provisions of 200.512 of the Uniform Guidance.
Recommendation: The Organization should work to increase accounting staffing and focus on preparing supporting schedules for the preparation of its financial statements in a timely manner.