FAC Explorer

Audit 332576

FY End
2023-12-31
Total Expended
$3.92M
Findings
6
Programs
10
Organization: Charlotte Community Health Clinic, Inc. (NC)
Year: 2023 Accepted: 2024-12-15
Auditor: Cliftonlarsonallen LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
514312 2023-002 Significant Deficiency - N
514313 2023-002 Significant Deficiency - N
514314 2023-003 Significant Deficiency - I
1090754 2023-002 Significant Deficiency - N
1090755 2023-002 Significant Deficiency - N
1090756 2023-003 Significant Deficiency - I

Programs

ALN Program Spent Major Findings
93.224 Community Health Centers $1.97M Yes 1
21.027 Coronavirus State and Local Fiscal Recovery Funds $810,927 Yes 1
93.527 Affordable Care Act (aca) Grants for New and Expanded Services Under the Health Center Program $435,460 Yes 1
93.526 Fip Verification $356,458 - 0
93.959 Block Grants for Prevention and Treatment of Substance Abuse $176,331 - 0
93.004 Cooperative Agreements to Improve the Health Status of Minority Populations $113,089 - 0
84.196 Education for Homeless Children and Youth $30,256 - 0
93.436 Well-Integrated Screening and Evaluation for Women Across the Nation (wisewoman) $8,985 - 0
93.914 Hiv Emergency Relief Project Grants $8,928 - 0
93.493 Congressional Directives $1,290 - 0

Contacts

Name Title Type
MH89AMKM1S41 Carolyn Allison Auditee
7043166574 Jordan Miller Auditor
No contacts on file

Notes to SEFA

Title: CONTINGENCIES Accounting Policies: BASIS OF PRESENTATION The accompanying schedule of expenditures of Federal and state awards includes the Federal and state grant activity of Charlotte Community Health Clinic, Inc. and Subsidiary and is presented on the accrual basis of accounting. The information in this schedule 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). 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. SIGNIFICANT ACCOUNTING POLICIES Charlotte Community Health Clinic, Inc. and Subsidiary has elected to use the 10% de minimus indirect cost rate allowable under the Uniform Guidance. De Minimis Rate Used: Y Rate Explanation: Charlotte Community Health Clinic, Inc. and Subsidiary has elected to use the 10% de minimus indirect cost rate allowable under the Uniform Guidance. Charlotte Community Health Clinic, Inc. and Subsidiary is subject to audit examination by the funding sources of grants to determine its compliance with certain grant provisions. In the event that expenditures could be disallowed through the audit, repayment of such disallowances could be required.

Finding Details

Finding 2023-002
Special Provisions – Sliding Fee Discount Federal Agency: Department of Health and Human Services Federal Program: Health Center Cluster Assistance Listing Number: 93.224 and 93.527 Award Period: 01/01/2023 – 12/31/2023 Type: Significant Deficiency in Internal Controls over Compliance Questioned Costs: None Condition: Supervisors should review the sliding fee discount program assessment form to determine if patients are eligible to receive sliding fee rates. One of the 20 sliding fee discount program selections had an incorrect sliding fee discount rate applied to their services, resulting in the patient underpaying by approximately $195. Criteria: Must use specific sliding fee discount rates which are calculated based on income and household data. Supervisors should review the assessment form to ensure proper application. Cause: Supervisors review the sliding fee discount program assessment form weekly, however, this error was not caught during that weekly review. Effect: Errors could lead to improper amounts being charged to the patient. Repeat Finding: No. Recommendation: CLA recommends that the sliding fee discount program assessment form is reviewed to ensure the proper rate is used for each patient. Documentation of the review should be maintained. View of Responsible Officials and Planned Corrective Actions: The Clinic agrees with the finding. The Front Desk lead will review the sliding fee discount document and verify accuracy of calculation and sign the application.
Finding 2023-002
Special Provisions – Sliding Fee Discount Federal Agency: Department of Health and Human Services Federal Program: Health Center Cluster Assistance Listing Number: 93.224 and 93.527 Award Period: 01/01/2023 – 12/31/2023 Type: Significant Deficiency in Internal Controls over Compliance Questioned Costs: None Condition: Supervisors should review the sliding fee discount program assessment form to determine if patients are eligible to receive sliding fee rates. One of the 20 sliding fee discount program selections had an incorrect sliding fee discount rate applied to their services, resulting in the patient underpaying by approximately $195. Criteria: Must use specific sliding fee discount rates which are calculated based on income and household data. Supervisors should review the assessment form to ensure proper application. Cause: Supervisors review the sliding fee discount program assessment form weekly, however, this error was not caught during that weekly review. Effect: Errors could lead to improper amounts being charged to the patient. Repeat Finding: No. Recommendation: CLA recommends that the sliding fee discount program assessment form is reviewed to ensure the proper rate is used for each patient. Documentation of the review should be maintained. View of Responsible Officials and Planned Corrective Actions: The Clinic agrees with the finding. The Front Desk lead will review the sliding fee discount document and verify accuracy of calculation and sign the application.
Finding 2023-003
Procurement – Written Rate Quotes Federal Agency: Department of the Treasury Federal Program: Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Award Period: 01/01/2023 – 12/31/2023 Type: Significant Deficiency in Internal Controls over Compliance Questioned Costs: None Condition: At the start of a new project, no written rate quotes were obtained as required by the procurement policy. One of the vendors selected had worked on a previous project and proper procurement procedures were followed at that time, however, no new quotes were obtained for the new project. Criteria: The procurement policy states that for expected small purchases between $10,000 and $250,000 rate quotes must be obtained from an adequate number of qualified sources in writing and documentation should be maintained on file. Cause: The Clinic has a procurement policy, however, at the start of the new project quoted rates were not obtained for the existing vendor. Effect: Possible overpayment for the project. Repeat Finding: No. Recommendation: CLA recommends the procurement policy is consistently followed. View of Responsible Officials and Planned Corrective Actions: The Clinic agrees with the finding. All small purchases between $10,000 and $250,000 will have rate quotes obtained from an adequate number of qualified sources in writing and documentation will be maintained in the vendor file. Anytime there is a new project that is utilizing federal-sourced funds, and the expected expenditure for that service/good is over $10,000 (but under $250,000), the Clinic will follow the simplified acquisition procedures as noted in 2 CFR Part 200 and the Clinic’s policy for small purchases.
Finding 2023-002
Special Provisions – Sliding Fee Discount Federal Agency: Department of Health and Human Services Federal Program: Health Center Cluster Assistance Listing Number: 93.224 and 93.527 Award Period: 01/01/2023 – 12/31/2023 Type: Significant Deficiency in Internal Controls over Compliance Questioned Costs: None Condition: Supervisors should review the sliding fee discount program assessment form to determine if patients are eligible to receive sliding fee rates. One of the 20 sliding fee discount program selections had an incorrect sliding fee discount rate applied to their services, resulting in the patient underpaying by approximately $195. Criteria: Must use specific sliding fee discount rates which are calculated based on income and household data. Supervisors should review the assessment form to ensure proper application. Cause: Supervisors review the sliding fee discount program assessment form weekly, however, this error was not caught during that weekly review. Effect: Errors could lead to improper amounts being charged to the patient. Repeat Finding: No. Recommendation: CLA recommends that the sliding fee discount program assessment form is reviewed to ensure the proper rate is used for each patient. Documentation of the review should be maintained. View of Responsible Officials and Planned Corrective Actions: The Clinic agrees with the finding. The Front Desk lead will review the sliding fee discount document and verify accuracy of calculation and sign the application.
Finding 2023-002
Special Provisions – Sliding Fee Discount Federal Agency: Department of Health and Human Services Federal Program: Health Center Cluster Assistance Listing Number: 93.224 and 93.527 Award Period: 01/01/2023 – 12/31/2023 Type: Significant Deficiency in Internal Controls over Compliance Questioned Costs: None Condition: Supervisors should review the sliding fee discount program assessment form to determine if patients are eligible to receive sliding fee rates. One of the 20 sliding fee discount program selections had an incorrect sliding fee discount rate applied to their services, resulting in the patient underpaying by approximately $195. Criteria: Must use specific sliding fee discount rates which are calculated based on income and household data. Supervisors should review the assessment form to ensure proper application. Cause: Supervisors review the sliding fee discount program assessment form weekly, however, this error was not caught during that weekly review. Effect: Errors could lead to improper amounts being charged to the patient. Repeat Finding: No. Recommendation: CLA recommends that the sliding fee discount program assessment form is reviewed to ensure the proper rate is used for each patient. Documentation of the review should be maintained. View of Responsible Officials and Planned Corrective Actions: The Clinic agrees with the finding. The Front Desk lead will review the sliding fee discount document and verify accuracy of calculation and sign the application.
Finding 2023-003
Procurement – Written Rate Quotes Federal Agency: Department of the Treasury Federal Program: Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Award Period: 01/01/2023 – 12/31/2023 Type: Significant Deficiency in Internal Controls over Compliance Questioned Costs: None Condition: At the start of a new project, no written rate quotes were obtained as required by the procurement policy. One of the vendors selected had worked on a previous project and proper procurement procedures were followed at that time, however, no new quotes were obtained for the new project. Criteria: The procurement policy states that for expected small purchases between $10,000 and $250,000 rate quotes must be obtained from an adequate number of qualified sources in writing and documentation should be maintained on file. Cause: The Clinic has a procurement policy, however, at the start of the new project quoted rates were not obtained for the existing vendor. Effect: Possible overpayment for the project. Repeat Finding: No. Recommendation: CLA recommends the procurement policy is consistently followed. View of Responsible Officials and Planned Corrective Actions: The Clinic agrees with the finding. All small purchases between $10,000 and $250,000 will have rate quotes obtained from an adequate number of qualified sources in writing and documentation will be maintained in the vendor file. Anytime there is a new project that is utilizing federal-sourced funds, and the expected expenditure for that service/good is over $10,000 (but under $250,000), the Clinic will follow the simplified acquisition procedures as noted in 2 CFR Part 200 and the Clinic’s policy for small purchases.