FAC Explorer

Audit 34570

FY End
2022-06-30
Total Expended
$4.80M
Findings
6
Programs
10
Organization: Hcc Network (MO)
Year: 2022 Accepted: 2023-01-05
Auditor: Forvis LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
33776 2022-002 Significant Deficiency - N
33777 2022-002 Significant Deficiency - N
33778 2022-002 Significant Deficiency - N
610218 2022-002 Significant Deficiency - N
610219 2022-002 Significant Deficiency - N
610220 2022-002 Significant Deficiency - N

Programs

ALN Program Spent Major Findings
93.527 Affordable Care Act (aca) Grants for New and Expanded Services Under the Health Center Program $2.13M Yes 1
93.224 Consolidated Health Centers (community Health Centers, Migrant Health Centers, Health Care for the Homeless, and Public Housing Primary Care) $979,952 Yes 1
93.912 Rural Health Care Services Outreach, Rural Health Network Development and Small Health Care Provider Quality Improvement $503,853 - 0
10.766 Community Facilities Loans and Grants $485,512 - 0
93.224 Covid-19 - Consolidated Health Centers (community Health Centers, Migrant Health Centers, Health Care for the Homeless, and Public Housing Primary Care) $427,299 Yes 1
93.778 Medical Assistance Program $105,324 - 0
93.107 Area Health Education Centers Point of Service Maintenance and Enhancement Awards $93,908 - 0
93.526 Affordable Care Act (aca) Grants for Capital Development in Health Centers $46,268 - 0
93.800 Organized Approaches to Increase Colorectal Cancer Screening $25,911 - 0
93.137 Community Programs to Improve Minority Health Grant Program $6,680 - 0

Contacts

Name Title Type
JXQAJ5Z7NCC3 Toniann Richard Auditee
6602592440 Justin Kensinger Auditor
No contacts on file

Notes to SEFA

Title: Summary of Significant Accounting Principles Accounting Policies: The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of HCC Network under programs of the federal government for the year ended June 30, 2022. 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 HCC Network it is not intended to and does not present the financial position, results of operations, changes in net assets, or cash flows of HCC Network. De Minimis Rate Used: N Rate Explanation: HCC Network has elected not to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance. 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, if any, represents adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years.
Title: Indirect Cost Rate Accounting Policies: The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of HCC Network under programs of the federal government for the year ended June 30, 2022. 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 HCC Network it is not intended to and does not present the financial position, results of operations, changes in net assets, or cash flows of HCC Network. De Minimis Rate Used: N Rate Explanation: HCC Network has elected not to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance. HCC Network has elected not to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance.
Title: Federal Loan Program Accounting Policies: The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of HCC Network under programs of the federal government for the year ended June 30, 2022. 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 HCC Network it is not intended to and does not present the financial position, results of operations, changes in net assets, or cash flows of HCC Network. De Minimis Rate Used: N Rate Explanation: HCC Network has elected not to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance. The federal loan programs listed subsequently are administered directly by HCC Network and balances and transactions relating to these programs are included in HCC Networks basic financial statements. Loans outstanding at the beginning of the year and loans made during the year are included in the federal expenditures presented in the Schedule. The balance of loans outstanding at June 30, 2022, consists of: Assistance Listing Number Program Name Outstanding Balance at June 30, 202210.766 Community Facilities Loans and Grants$477,299
Title: Personal Protective Equipment (PPE) (Unaudited) Accounting Policies: The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of HCC Network under programs of the federal government for the year ended June 30, 2022. 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 HCC Network it is not intended to and does not present the financial position, results of operations, changes in net assets, or cash flows of HCC Network. De Minimis Rate Used: N Rate Explanation: HCC Network has elected not to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance. HCC Network did not receive any donated PPE from a federal source during the year ended June 30, 2022.

Finding Details

Finding 2022-002
Health Center Program Cluster Assistance Listing Numbers 93.224 and 93.527 U.S. Department of Health and Human Services Award No. 6 H80CS26561, February 1, 2022-January 31, 2023 Award No. 6 H80CS26561, February 1, 2021-January 31, 2022 Award No. 1 H8FCS41198, April 1, 2021-March 31, 2023 Award No. 6 C14CS39928, September 1, 2020-August 31, 2023 Award No. 1 H8HCS44996, September 1, 2021-August 31, 2022 Criteria or Specific Requirement ? Special Tests and Provisions: Sliding Fee Discounts (42 USC 254(k)(3)(g); 42 CFR sections 51c.303(g); and 42 CFR sections 56.303 (f)) Condition ? Patients received a sliding fee discount that was inconsistent with the stated sliding fee discount categories under the Organization?s policy. Questioned cost ? None Context ? A sample of 25 patients were tested out of the total population of 24,697 encounters. The sampling methodology used is not and is not intended to be statistically valid. Two patients received a sliding fee adjustment that was inconsistent with the approved policy for the proper sliding fee adjustments based on their income documentation. Effect ? Sliding fee discounts were given to patients that were inconsistent with the Organization?s sliding fee discount policy. Cause ? The Organization did not comply with their sliding fee policy. Identification as a repeat finding, if applicable ? Is not a repeat finding. Recommendation ? We recommend management continue to ensure all personnel understand the sliding fee scale policy and adhere to the requirements and guidelines set forth in the policy. Procedures should be implemented to ensure that eligible patients receive discounts in accordance with the sliding fee scale and the Health Center Program Compliance Manual. Views of Responsible Officials and Planned Corrective Actions ? We are working on hiring Financial Counselors in each of the clinics to assist with slide fee calculations. We are also working on some internal spot checks to ensure that the slide fee calculations are correct. Organization contact persons responsible for corrective action: Lori Wyse, Outgoing Chief Financial Officer, Grants Manager Jonelle Hall, Chief Financial Officer Anticipated completion date: End of fiscal year 2023.
Finding 2022-002
Health Center Program Cluster Assistance Listing Numbers 93.224 and 93.527 U.S. Department of Health and Human Services Award No. 6 H80CS26561, February 1, 2022-January 31, 2023 Award No. 6 H80CS26561, February 1, 2021-January 31, 2022 Award No. 1 H8FCS41198, April 1, 2021-March 31, 2023 Award No. 6 C14CS39928, September 1, 2020-August 31, 2023 Award No. 1 H8HCS44996, September 1, 2021-August 31, 2022 Criteria or Specific Requirement ? Special Tests and Provisions: Sliding Fee Discounts (42 USC 254(k)(3)(g); 42 CFR sections 51c.303(g); and 42 CFR sections 56.303 (f)) Condition ? Patients received a sliding fee discount that was inconsistent with the stated sliding fee discount categories under the Organization?s policy. Questioned cost ? None Context ? A sample of 25 patients were tested out of the total population of 24,697 encounters. The sampling methodology used is not and is not intended to be statistically valid. Two patients received a sliding fee adjustment that was inconsistent with the approved policy for the proper sliding fee adjustments based on their income documentation. Effect ? Sliding fee discounts were given to patients that were inconsistent with the Organization?s sliding fee discount policy. Cause ? The Organization did not comply with their sliding fee policy. Identification as a repeat finding, if applicable ? Is not a repeat finding. Recommendation ? We recommend management continue to ensure all personnel understand the sliding fee scale policy and adhere to the requirements and guidelines set forth in the policy. Procedures should be implemented to ensure that eligible patients receive discounts in accordance with the sliding fee scale and the Health Center Program Compliance Manual. Views of Responsible Officials and Planned Corrective Actions ? We are working on hiring Financial Counselors in each of the clinics to assist with slide fee calculations. We are also working on some internal spot checks to ensure that the slide fee calculations are correct. Organization contact persons responsible for corrective action: Lori Wyse, Outgoing Chief Financial Officer, Grants Manager Jonelle Hall, Chief Financial Officer Anticipated completion date: End of fiscal year 2023.
Finding 2022-002
Health Center Program Cluster Assistance Listing Numbers 93.224 and 93.527 U.S. Department of Health and Human Services Award No. 6 H80CS26561, February 1, 2022-January 31, 2023 Award No. 6 H80CS26561, February 1, 2021-January 31, 2022 Award No. 1 H8FCS41198, April 1, 2021-March 31, 2023 Award No. 6 C14CS39928, September 1, 2020-August 31, 2023 Award No. 1 H8HCS44996, September 1, 2021-August 31, 2022 Criteria or Specific Requirement ? Special Tests and Provisions: Sliding Fee Discounts (42 USC 254(k)(3)(g); 42 CFR sections 51c.303(g); and 42 CFR sections 56.303 (f)) Condition ? Patients received a sliding fee discount that was inconsistent with the stated sliding fee discount categories under the Organization?s policy. Questioned cost ? None Context ? A sample of 25 patients were tested out of the total population of 24,697 encounters. The sampling methodology used is not and is not intended to be statistically valid. Two patients received a sliding fee adjustment that was inconsistent with the approved policy for the proper sliding fee adjustments based on their income documentation. Effect ? Sliding fee discounts were given to patients that were inconsistent with the Organization?s sliding fee discount policy. Cause ? The Organization did not comply with their sliding fee policy. Identification as a repeat finding, if applicable ? Is not a repeat finding. Recommendation ? We recommend management continue to ensure all personnel understand the sliding fee scale policy and adhere to the requirements and guidelines set forth in the policy. Procedures should be implemented to ensure that eligible patients receive discounts in accordance with the sliding fee scale and the Health Center Program Compliance Manual. Views of Responsible Officials and Planned Corrective Actions ? We are working on hiring Financial Counselors in each of the clinics to assist with slide fee calculations. We are also working on some internal spot checks to ensure that the slide fee calculations are correct. Organization contact persons responsible for corrective action: Lori Wyse, Outgoing Chief Financial Officer, Grants Manager Jonelle Hall, Chief Financial Officer Anticipated completion date: End of fiscal year 2023.
Finding 2022-002
Health Center Program Cluster Assistance Listing Numbers 93.224 and 93.527 U.S. Department of Health and Human Services Award No. 6 H80CS26561, February 1, 2022-January 31, 2023 Award No. 6 H80CS26561, February 1, 2021-January 31, 2022 Award No. 1 H8FCS41198, April 1, 2021-March 31, 2023 Award No. 6 C14CS39928, September 1, 2020-August 31, 2023 Award No. 1 H8HCS44996, September 1, 2021-August 31, 2022 Criteria or Specific Requirement ? Special Tests and Provisions: Sliding Fee Discounts (42 USC 254(k)(3)(g); 42 CFR sections 51c.303(g); and 42 CFR sections 56.303 (f)) Condition ? Patients received a sliding fee discount that was inconsistent with the stated sliding fee discount categories under the Organization?s policy. Questioned cost ? None Context ? A sample of 25 patients were tested out of the total population of 24,697 encounters. The sampling methodology used is not and is not intended to be statistically valid. Two patients received a sliding fee adjustment that was inconsistent with the approved policy for the proper sliding fee adjustments based on their income documentation. Effect ? Sliding fee discounts were given to patients that were inconsistent with the Organization?s sliding fee discount policy. Cause ? The Organization did not comply with their sliding fee policy. Identification as a repeat finding, if applicable ? Is not a repeat finding. Recommendation ? We recommend management continue to ensure all personnel understand the sliding fee scale policy and adhere to the requirements and guidelines set forth in the policy. Procedures should be implemented to ensure that eligible patients receive discounts in accordance with the sliding fee scale and the Health Center Program Compliance Manual. Views of Responsible Officials and Planned Corrective Actions ? We are working on hiring Financial Counselors in each of the clinics to assist with slide fee calculations. We are also working on some internal spot checks to ensure that the slide fee calculations are correct. Organization contact persons responsible for corrective action: Lori Wyse, Outgoing Chief Financial Officer, Grants Manager Jonelle Hall, Chief Financial Officer Anticipated completion date: End of fiscal year 2023.
Finding 2022-002
Health Center Program Cluster Assistance Listing Numbers 93.224 and 93.527 U.S. Department of Health and Human Services Award No. 6 H80CS26561, February 1, 2022-January 31, 2023 Award No. 6 H80CS26561, February 1, 2021-January 31, 2022 Award No. 1 H8FCS41198, April 1, 2021-March 31, 2023 Award No. 6 C14CS39928, September 1, 2020-August 31, 2023 Award No. 1 H8HCS44996, September 1, 2021-August 31, 2022 Criteria or Specific Requirement ? Special Tests and Provisions: Sliding Fee Discounts (42 USC 254(k)(3)(g); 42 CFR sections 51c.303(g); and 42 CFR sections 56.303 (f)) Condition ? Patients received a sliding fee discount that was inconsistent with the stated sliding fee discount categories under the Organization?s policy. Questioned cost ? None Context ? A sample of 25 patients were tested out of the total population of 24,697 encounters. The sampling methodology used is not and is not intended to be statistically valid. Two patients received a sliding fee adjustment that was inconsistent with the approved policy for the proper sliding fee adjustments based on their income documentation. Effect ? Sliding fee discounts were given to patients that were inconsistent with the Organization?s sliding fee discount policy. Cause ? The Organization did not comply with their sliding fee policy. Identification as a repeat finding, if applicable ? Is not a repeat finding. Recommendation ? We recommend management continue to ensure all personnel understand the sliding fee scale policy and adhere to the requirements and guidelines set forth in the policy. Procedures should be implemented to ensure that eligible patients receive discounts in accordance with the sliding fee scale and the Health Center Program Compliance Manual. Views of Responsible Officials and Planned Corrective Actions ? We are working on hiring Financial Counselors in each of the clinics to assist with slide fee calculations. We are also working on some internal spot checks to ensure that the slide fee calculations are correct. Organization contact persons responsible for corrective action: Lori Wyse, Outgoing Chief Financial Officer, Grants Manager Jonelle Hall, Chief Financial Officer Anticipated completion date: End of fiscal year 2023.
Finding 2022-002
Health Center Program Cluster Assistance Listing Numbers 93.224 and 93.527 U.S. Department of Health and Human Services Award No. 6 H80CS26561, February 1, 2022-January 31, 2023 Award No. 6 H80CS26561, February 1, 2021-January 31, 2022 Award No. 1 H8FCS41198, April 1, 2021-March 31, 2023 Award No. 6 C14CS39928, September 1, 2020-August 31, 2023 Award No. 1 H8HCS44996, September 1, 2021-August 31, 2022 Criteria or Specific Requirement ? Special Tests and Provisions: Sliding Fee Discounts (42 USC 254(k)(3)(g); 42 CFR sections 51c.303(g); and 42 CFR sections 56.303 (f)) Condition ? Patients received a sliding fee discount that was inconsistent with the stated sliding fee discount categories under the Organization?s policy. Questioned cost ? None Context ? A sample of 25 patients were tested out of the total population of 24,697 encounters. The sampling methodology used is not and is not intended to be statistically valid. Two patients received a sliding fee adjustment that was inconsistent with the approved policy for the proper sliding fee adjustments based on their income documentation. Effect ? Sliding fee discounts were given to patients that were inconsistent with the Organization?s sliding fee discount policy. Cause ? The Organization did not comply with their sliding fee policy. Identification as a repeat finding, if applicable ? Is not a repeat finding. Recommendation ? We recommend management continue to ensure all personnel understand the sliding fee scale policy and adhere to the requirements and guidelines set forth in the policy. Procedures should be implemented to ensure that eligible patients receive discounts in accordance with the sliding fee scale and the Health Center Program Compliance Manual. Views of Responsible Officials and Planned Corrective Actions ? We are working on hiring Financial Counselors in each of the clinics to assist with slide fee calculations. We are also working on some internal spot checks to ensure that the slide fee calculations are correct. Organization contact persons responsible for corrective action: Lori Wyse, Outgoing Chief Financial Officer, Grants Manager Jonelle Hall, Chief Financial Officer Anticipated completion date: End of fiscal year 2023.