FAC Explorer

Audit 334517

FY End
2024-06-30
Total Expended
$9.30M
Findings
8
Programs
16
Organization: United Community and Family Services, Inc. (CT)
Year: 2024 Accepted: 2024-12-23
Auditor: Cohnreznick LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
516578 2024-001 Significant Deficiency - N
516579 2024-001 Significant Deficiency - N
516580 2024-001 Significant Deficiency - N
516581 2024-001 Significant Deficiency - N
1093020 2024-001 Significant Deficiency - N
1093021 2024-001 Significant Deficiency - N
1093022 2024-001 Significant Deficiency - N
1093023 2024-001 Significant Deficiency - N

Programs

ALN Program Spent Major Findings
21.027 Coronavirus State and Local Fiscal Recovery Funds $1.68M Yes 0
93.354 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $680,783 - 0
93.558 Temporary Assistance for Needy Families $628,468 - 0
93.087 Enhance Safety of Children Affected by Substance Abuse $389,917 - 0
93.268 Immunization Cooperative Agreements $381,340 - 0
93.958 Block Grants for Community Mental Health Services $148,503 - 0
32.006 Covid-19 Telehealth Program $108,477 - 0
93.224 Consolidated Health Centers (community Health Centers, Migrant Health Centers, Health Care for the Homeless, and Public Housing Primary Care) $105,782 Yes 1
93.527 Affordable Care Act (aca) Grants for New and Expanded Services Under the Health Center Program $92,285 Yes 1
93.994 Maternal and Child Health Services Block Grant to the States $87,656 - 0
93.243 Substance Abuse and Mental Health Services_projects of Regional and National Significance $83,125 - 0
93.044 Special Programs for the Aging_title Iii, Part B_grants for Supportive Services and Senior Centers $49,822 - 0
93.526 Fip Verification $37,560 - 0
93.788 Opioid Str $28,499 - 0
93.669 Child Abuse and Neglect State Grants $20,727 - 0
10.558 Child and Adult Care Food Program $15,233 - 0

Contacts

Name Title Type
YH4LRMX4K228 Frank Meaney Auditee
8608224153 James Lacroix 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. De Minimis Rate Used: Y Rate Explanation: The Organization has elected to use the 10-percent de minimis indirect cost rate for certain grants as allowed under the Uniform Guidance. Pass-through entity identifying numbers are presented where available. The accompanying schedule of expenditures of federal awards (the "Schedule") includes the federal award activity of United Community & Family Services, Inc. (the "Organization") under programs of the federal government for the year ended June 30, 2024. 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"). Because the Schedule presents only a selected portion of the operations of the Organization, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the Organization.

Finding Details

Finding 2024-001
Finding 2024-001: Special test and provisions - Sliding Fee Discounts – Significant Deficiency Grantor: U.S. Department of Health and Human Services Federal Program Names: Health Center Program Cluster Community Health Centers COVID-19 Community Health Centers Affordable Care Act (ACA) Grant for New and Expanded Services Under the Health Center Program COVID-19 Affordable Care Act (ACA) Grant for New and Expanded Services Under the Health Center Program Federal Assistance Listing Numbers: 93.224 and 93.527 Federal Award Identification Number and Year: H802900 – 2023 and 2024, H8F41226 – 2021, H8G47702 – 2023, H8L51715 - 2024 Criteria Health centers are required to have a corresponding schedule of discounts applied and adjusted on the basis of patients' ability to pay and their eligibility. A patient's eligibility to pay is determined on the basis of the official poverty guideline, as revised by DHHS (42 CFR Sections 51c, 107(b)(5),56.108(b)(5) and 56.303(f)). The Organization should be implementing and monitoring procedures to properly determine, calculate and review slide fee discounts issued to patients in accordance with the Organization's sliding fee scale. Condition The Organization did not always calculate the proper slide fee discount based on approved policies. Cause The Organization did not have adequate internal controls in place to effectively ensure that patients received the correct sliding fee discount. Effect or Potential Effect The Organization did not comply with the appropriate rules and regulations as per the Uniform Guidance. Questioned Costs None. Context A test of 40 slide fee discount transactions was performed and resulted in four instances of a sliding fee discount not being properly calculated based on the respective patient family size and income. Our sample was a statistically valid sample. Identification as a Repeat Finding This finding is not a repeat finding. Recommendation The Organization should establish a system of internal controls to ensure that all patients receive the correct sliding fee discount. Views of Responsible Officials Management agrees with the audit finding and will strengthen internal controls and accountability to correct the deficiency.
Finding 2024-001
Finding 2024-001: Special test and provisions - Sliding Fee Discounts – Significant Deficiency Grantor: U.S. Department of Health and Human Services Federal Program Names: Health Center Program Cluster Community Health Centers COVID-19 Community Health Centers Affordable Care Act (ACA) Grant for New and Expanded Services Under the Health Center Program COVID-19 Affordable Care Act (ACA) Grant for New and Expanded Services Under the Health Center Program Federal Assistance Listing Numbers: 93.224 and 93.527 Federal Award Identification Number and Year: H802900 – 2023 and 2024, H8F41226 – 2021, H8G47702 – 2023, H8L51715 - 2024 Criteria Health centers are required to have a corresponding schedule of discounts applied and adjusted on the basis of patients' ability to pay and their eligibility. A patient's eligibility to pay is determined on the basis of the official poverty guideline, as revised by DHHS (42 CFR Sections 51c, 107(b)(5),56.108(b)(5) and 56.303(f)). The Organization should be implementing and monitoring procedures to properly determine, calculate and review slide fee discounts issued to patients in accordance with the Organization's sliding fee scale. Condition The Organization did not always calculate the proper slide fee discount based on approved policies. Cause The Organization did not have adequate internal controls in place to effectively ensure that patients received the correct sliding fee discount. Effect or Potential Effect The Organization did not comply with the appropriate rules and regulations as per the Uniform Guidance. Questioned Costs None. Context A test of 40 slide fee discount transactions was performed and resulted in four instances of a sliding fee discount not being properly calculated based on the respective patient family size and income. Our sample was a statistically valid sample. Identification as a Repeat Finding This finding is not a repeat finding. Recommendation The Organization should establish a system of internal controls to ensure that all patients receive the correct sliding fee discount. Views of Responsible Officials Management agrees with the audit finding and will strengthen internal controls and accountability to correct the deficiency.
Finding 2024-001
Finding 2024-001: Special test and provisions - Sliding Fee Discounts – Significant Deficiency Grantor: U.S. Department of Health and Human Services Federal Program Names: Health Center Program Cluster Community Health Centers COVID-19 Community Health Centers Affordable Care Act (ACA) Grant for New and Expanded Services Under the Health Center Program COVID-19 Affordable Care Act (ACA) Grant for New and Expanded Services Under the Health Center Program Federal Assistance Listing Numbers: 93.224 and 93.527 Federal Award Identification Number and Year: H802900 – 2023 and 2024, H8F41226 – 2021, H8G47702 – 2023, H8L51715 - 2024 Criteria Health centers are required to have a corresponding schedule of discounts applied and adjusted on the basis of patients' ability to pay and their eligibility. A patient's eligibility to pay is determined on the basis of the official poverty guideline, as revised by DHHS (42 CFR Sections 51c, 107(b)(5),56.108(b)(5) and 56.303(f)). The Organization should be implementing and monitoring procedures to properly determine, calculate and review slide fee discounts issued to patients in accordance with the Organization's sliding fee scale. Condition The Organization did not always calculate the proper slide fee discount based on approved policies. Cause The Organization did not have adequate internal controls in place to effectively ensure that patients received the correct sliding fee discount. Effect or Potential Effect The Organization did not comply with the appropriate rules and regulations as per the Uniform Guidance. Questioned Costs None. Context A test of 40 slide fee discount transactions was performed and resulted in four instances of a sliding fee discount not being properly calculated based on the respective patient family size and income. Our sample was a statistically valid sample. Identification as a Repeat Finding This finding is not a repeat finding. Recommendation The Organization should establish a system of internal controls to ensure that all patients receive the correct sliding fee discount. Views of Responsible Officials Management agrees with the audit finding and will strengthen internal controls and accountability to correct the deficiency.
Finding 2024-001
Finding 2024-001: Special test and provisions - Sliding Fee Discounts – Significant Deficiency Grantor: U.S. Department of Health and Human Services Federal Program Names: Health Center Program Cluster Community Health Centers COVID-19 Community Health Centers Affordable Care Act (ACA) Grant for New and Expanded Services Under the Health Center Program COVID-19 Affordable Care Act (ACA) Grant for New and Expanded Services Under the Health Center Program Federal Assistance Listing Numbers: 93.224 and 93.527 Federal Award Identification Number and Year: H802900 – 2023 and 2024, H8F41226 – 2021, H8G47702 – 2023, H8L51715 - 2024 Criteria Health centers are required to have a corresponding schedule of discounts applied and adjusted on the basis of patients' ability to pay and their eligibility. A patient's eligibility to pay is determined on the basis of the official poverty guideline, as revised by DHHS (42 CFR Sections 51c, 107(b)(5),56.108(b)(5) and 56.303(f)). The Organization should be implementing and monitoring procedures to properly determine, calculate and review slide fee discounts issued to patients in accordance with the Organization's sliding fee scale. Condition The Organization did not always calculate the proper slide fee discount based on approved policies. Cause The Organization did not have adequate internal controls in place to effectively ensure that patients received the correct sliding fee discount. Effect or Potential Effect The Organization did not comply with the appropriate rules and regulations as per the Uniform Guidance. Questioned Costs None. Context A test of 40 slide fee discount transactions was performed and resulted in four instances of a sliding fee discount not being properly calculated based on the respective patient family size and income. Our sample was a statistically valid sample. Identification as a Repeat Finding This finding is not a repeat finding. Recommendation The Organization should establish a system of internal controls to ensure that all patients receive the correct sliding fee discount. Views of Responsible Officials Management agrees with the audit finding and will strengthen internal controls and accountability to correct the deficiency.
Finding 2024-001
Finding 2024-001: Special test and provisions - Sliding Fee Discounts – Significant Deficiency Grantor: U.S. Department of Health and Human Services Federal Program Names: Health Center Program Cluster Community Health Centers COVID-19 Community Health Centers Affordable Care Act (ACA) Grant for New and Expanded Services Under the Health Center Program COVID-19 Affordable Care Act (ACA) Grant for New and Expanded Services Under the Health Center Program Federal Assistance Listing Numbers: 93.224 and 93.527 Federal Award Identification Number and Year: H802900 – 2023 and 2024, H8F41226 – 2021, H8G47702 – 2023, H8L51715 - 2024 Criteria Health centers are required to have a corresponding schedule of discounts applied and adjusted on the basis of patients' ability to pay and their eligibility. A patient's eligibility to pay is determined on the basis of the official poverty guideline, as revised by DHHS (42 CFR Sections 51c, 107(b)(5),56.108(b)(5) and 56.303(f)). The Organization should be implementing and monitoring procedures to properly determine, calculate and review slide fee discounts issued to patients in accordance with the Organization's sliding fee scale. Condition The Organization did not always calculate the proper slide fee discount based on approved policies. Cause The Organization did not have adequate internal controls in place to effectively ensure that patients received the correct sliding fee discount. Effect or Potential Effect The Organization did not comply with the appropriate rules and regulations as per the Uniform Guidance. Questioned Costs None. Context A test of 40 slide fee discount transactions was performed and resulted in four instances of a sliding fee discount not being properly calculated based on the respective patient family size and income. Our sample was a statistically valid sample. Identification as a Repeat Finding This finding is not a repeat finding. Recommendation The Organization should establish a system of internal controls to ensure that all patients receive the correct sliding fee discount. Views of Responsible Officials Management agrees with the audit finding and will strengthen internal controls and accountability to correct the deficiency.
Finding 2024-001
Finding 2024-001: Special test and provisions - Sliding Fee Discounts – Significant Deficiency Grantor: U.S. Department of Health and Human Services Federal Program Names: Health Center Program Cluster Community Health Centers COVID-19 Community Health Centers Affordable Care Act (ACA) Grant for New and Expanded Services Under the Health Center Program COVID-19 Affordable Care Act (ACA) Grant for New and Expanded Services Under the Health Center Program Federal Assistance Listing Numbers: 93.224 and 93.527 Federal Award Identification Number and Year: H802900 – 2023 and 2024, H8F41226 – 2021, H8G47702 – 2023, H8L51715 - 2024 Criteria Health centers are required to have a corresponding schedule of discounts applied and adjusted on the basis of patients' ability to pay and their eligibility. A patient's eligibility to pay is determined on the basis of the official poverty guideline, as revised by DHHS (42 CFR Sections 51c, 107(b)(5),56.108(b)(5) and 56.303(f)). The Organization should be implementing and monitoring procedures to properly determine, calculate and review slide fee discounts issued to patients in accordance with the Organization's sliding fee scale. Condition The Organization did not always calculate the proper slide fee discount based on approved policies. Cause The Organization did not have adequate internal controls in place to effectively ensure that patients received the correct sliding fee discount. Effect or Potential Effect The Organization did not comply with the appropriate rules and regulations as per the Uniform Guidance. Questioned Costs None. Context A test of 40 slide fee discount transactions was performed and resulted in four instances of a sliding fee discount not being properly calculated based on the respective patient family size and income. Our sample was a statistically valid sample. Identification as a Repeat Finding This finding is not a repeat finding. Recommendation The Organization should establish a system of internal controls to ensure that all patients receive the correct sliding fee discount. Views of Responsible Officials Management agrees with the audit finding and will strengthen internal controls and accountability to correct the deficiency.
Finding 2024-001
Finding 2024-001: Special test and provisions - Sliding Fee Discounts – Significant Deficiency Grantor: U.S. Department of Health and Human Services Federal Program Names: Health Center Program Cluster Community Health Centers COVID-19 Community Health Centers Affordable Care Act (ACA) Grant for New and Expanded Services Under the Health Center Program COVID-19 Affordable Care Act (ACA) Grant for New and Expanded Services Under the Health Center Program Federal Assistance Listing Numbers: 93.224 and 93.527 Federal Award Identification Number and Year: H802900 – 2023 and 2024, H8F41226 – 2021, H8G47702 – 2023, H8L51715 - 2024 Criteria Health centers are required to have a corresponding schedule of discounts applied and adjusted on the basis of patients' ability to pay and their eligibility. A patient's eligibility to pay is determined on the basis of the official poverty guideline, as revised by DHHS (42 CFR Sections 51c, 107(b)(5),56.108(b)(5) and 56.303(f)). The Organization should be implementing and monitoring procedures to properly determine, calculate and review slide fee discounts issued to patients in accordance with the Organization's sliding fee scale. Condition The Organization did not always calculate the proper slide fee discount based on approved policies. Cause The Organization did not have adequate internal controls in place to effectively ensure that patients received the correct sliding fee discount. Effect or Potential Effect The Organization did not comply with the appropriate rules and regulations as per the Uniform Guidance. Questioned Costs None. Context A test of 40 slide fee discount transactions was performed and resulted in four instances of a sliding fee discount not being properly calculated based on the respective patient family size and income. Our sample was a statistically valid sample. Identification as a Repeat Finding This finding is not a repeat finding. Recommendation The Organization should establish a system of internal controls to ensure that all patients receive the correct sliding fee discount. Views of Responsible Officials Management agrees with the audit finding and will strengthen internal controls and accountability to correct the deficiency.
Finding 2024-001
Finding 2024-001: Special test and provisions - Sliding Fee Discounts – Significant Deficiency Grantor: U.S. Department of Health and Human Services Federal Program Names: Health Center Program Cluster Community Health Centers COVID-19 Community Health Centers Affordable Care Act (ACA) Grant for New and Expanded Services Under the Health Center Program COVID-19 Affordable Care Act (ACA) Grant for New and Expanded Services Under the Health Center Program Federal Assistance Listing Numbers: 93.224 and 93.527 Federal Award Identification Number and Year: H802900 – 2023 and 2024, H8F41226 – 2021, H8G47702 – 2023, H8L51715 - 2024 Criteria Health centers are required to have a corresponding schedule of discounts applied and adjusted on the basis of patients' ability to pay and their eligibility. A patient's eligibility to pay is determined on the basis of the official poverty guideline, as revised by DHHS (42 CFR Sections 51c, 107(b)(5),56.108(b)(5) and 56.303(f)). The Organization should be implementing and monitoring procedures to properly determine, calculate and review slide fee discounts issued to patients in accordance with the Organization's sliding fee scale. Condition The Organization did not always calculate the proper slide fee discount based on approved policies. Cause The Organization did not have adequate internal controls in place to effectively ensure that patients received the correct sliding fee discount. Effect or Potential Effect The Organization did not comply with the appropriate rules and regulations as per the Uniform Guidance. Questioned Costs None. Context A test of 40 slide fee discount transactions was performed and resulted in four instances of a sliding fee discount not being properly calculated based on the respective patient family size and income. Our sample was a statistically valid sample. Identification as a Repeat Finding This finding is not a repeat finding. Recommendation The Organization should establish a system of internal controls to ensure that all patients receive the correct sliding fee discount. Views of Responsible Officials Management agrees with the audit finding and will strengthen internal controls and accountability to correct the deficiency.