FAC Explorer

Audit 34856

FY End
2022-05-31
Total Expended
$6.75M
Findings
6
Programs
17
Organization: Mariposa Community Health Center, INC (AZ)
Year: 2022 Accepted: 2023-03-28
Auditor: Fester & Chapman PLLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
30564 2022-104 Material Weakness - L
30565 2022-101 Material Weakness - N
30566 2022-101 Material Weakness - N
607006 2022-104 Material Weakness - L
607007 2022-101 Material Weakness - N
607008 2022-101 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) $1.48M Yes 1
93.498 Provider Relief Fund $957,916 Yes 1
10.557 Special Supplemental Nutrition Program for Women, Infants, and Children $451,853 - 0
93.912 Rural Health Care Services Outreach, Rural Health Network Development and Small Health Care Provider Quality Improvement $413,489 - 0
93.539 Pphf Capacity Building Assistance to Strengthen Public Health Immunization Infrastructure and Performance Financed in Part by Prevention and Public Health Funds $226,042 - 0
93.310 Trans-Nih Research Support $138,094 - 0
93.898 Cancer Prevention and Control Programs for State, Territorial and Tribal Organizations $124,978 - 0
10.225 Community Food Projects $107,871 - 0
93.671 Family Violence Prevention and Services/domestic Violence Shelter and Supportive Services $100,466 - 0
93.135 Centers for Research and Demonstration for Health Promotion and Disease Prevention $97,457 - 0
93.307 Minority Health and Health Disparities Research $87,562 - 0
16.588 Violence Against Women Formula Grants $80,471 - 0
93.092 Affordable Care Act (aca) Personal Responsibility Education Program $74,390 - 0
93.767 Children's Health Insurance Program $23,676 - 0
16.589 Rural Domestic Violence, Dating Violence, Sexual Assault, and Stalking Assistance Program $21,036 - 0
94.006 Americorps $19,026 - 0
93.137 Community Programs to Improve Minority Health Grant Program $5,305 - 0

Contacts

Name Title Type
T7KJKFWEKNR9 Humberto Duran Auditee
5202811550 Kevin Camberg Auditor
No contacts on file

Notes to SEFA

Title: Federal Assistance Listings Number Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of Mariposa Community Health Center, Inc. and is presented on the accrual basis of of accounting except for amounts passed through to subrecipients, which are presented on the cash basis of accounting. The information in this schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations (CFR) 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 basic financial statements. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. The program titles and Federal Assistance Listings number were obtained from the federal or pass through grantor or the 2022 Federal Assistance Listings. When no Federal Assistance Listings umber had been assigned to a program, the two digit federal agency identifier and the federal contract number were used. When there was no federal contract number, the two digit federal agency identifier and the word "unknown" were used.
Title: Subrecipients Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of Mariposa Community Health Center, Inc. and is presented on the accrual basis of of accounting except for amounts passed through to subrecipients, which are presented on the cash basis of accounting. The information in this schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations (CFR) 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 basic financial statements. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. The Center did not pass any funds onto subrecipients during the year ended May 31, 2022.

Finding Details

Finding 2022-104
2022-104 Reporting for Provider Relief Funds Federal program: FAL#: 93.498 COVID-19: Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Questioned Costs: None Criteria: The was required to submit reports to DHHS for Provider Relief Funds (PRF) received during April 1, 2020 through June 30, 2020(Period 1) and July 1, 2020 through December 31 2020(Period 2), no later than September 30, 2021 and March 31, 2022, respectively. Condition: The Center did not complete the required reports. Cause: Staffing turnover. Effect: The Center was not in compliance with PRF reporting requirements. Recommendation: We recommend that the Center's management prepares a written document that includes financial reporting requirements for each grant the Center receives.
Finding 2022-101
2022-101 Special Tests and Provisions - Sliding Fee Scale Discounts Federal program: FAL# 93.224 COVID-19: Health Centers Cluster: Health Center Program U.S. Department of Health and Human Services Federal grant number: 20H80CS00752 Questioned Costs: None 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 Center 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. Two SFS encounters that we tested had incorrectly calculated SFS discount applied in the patient management system. Cause: Staffing turnover Effect: Due to incomplete attestation forms, we could not determine whether the Center consistently provided patients with the proper discount based upon their income levels, and internal controls over compliance requirements do not appear to have been operating effectively to detect calculation errors on attestation forms. Recommendation: To help ensure that SFS discounts are properly calculated and documented, the Center should perform random reviews of its SFS applications to detect and correct errors or incomplete applications on a timely basis.
Finding 2022-101
2022-101 Special Tests and Provisions - Sliding Fee Scale Discounts Federal program: FAL# 93.224 COVID-19: Health Centers Cluster: Health Center Program U.S. Department of Health and Human Services Federal grant number: 20H80CS00752 Questioned Costs: None 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 Center 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. Two SFS encounters that we tested had incorrectly calculated SFS discount applied in the patient management system. Cause: Staffing turnover Effect: Due to incomplete attestation forms, we could not determine whether the Center consistently provided patients with the proper discount based upon their income levels, and internal controls over compliance requirements do not appear to have been operating effectively to detect calculation errors on attestation forms. Recommendation: To help ensure that SFS discounts are properly calculated and documented, the Center should perform random reviews of its SFS applications to detect and correct errors or incomplete applications on a timely basis.
Finding 2022-104
2022-104 Reporting for Provider Relief Funds Federal program: FAL#: 93.498 COVID-19: Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Questioned Costs: None Criteria: The was required to submit reports to DHHS for Provider Relief Funds (PRF) received during April 1, 2020 through June 30, 2020(Period 1) and July 1, 2020 through December 31 2020(Period 2), no later than September 30, 2021 and March 31, 2022, respectively. Condition: The Center did not complete the required reports. Cause: Staffing turnover. Effect: The Center was not in compliance with PRF reporting requirements. Recommendation: We recommend that the Center's management prepares a written document that includes financial reporting requirements for each grant the Center receives.
Finding 2022-101
2022-101 Special Tests and Provisions - Sliding Fee Scale Discounts Federal program: FAL# 93.224 COVID-19: Health Centers Cluster: Health Center Program U.S. Department of Health and Human Services Federal grant number: 20H80CS00752 Questioned Costs: None 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 Center 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. Two SFS encounters that we tested had incorrectly calculated SFS discount applied in the patient management system. Cause: Staffing turnover Effect: Due to incomplete attestation forms, we could not determine whether the Center consistently provided patients with the proper discount based upon their income levels, and internal controls over compliance requirements do not appear to have been operating effectively to detect calculation errors on attestation forms. Recommendation: To help ensure that SFS discounts are properly calculated and documented, the Center should perform random reviews of its SFS applications to detect and correct errors or incomplete applications on a timely basis.
Finding 2022-101
2022-101 Special Tests and Provisions - Sliding Fee Scale Discounts Federal program: FAL# 93.224 COVID-19: Health Centers Cluster: Health Center Program U.S. Department of Health and Human Services Federal grant number: 20H80CS00752 Questioned Costs: None 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 Center 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. Two SFS encounters that we tested had incorrectly calculated SFS discount applied in the patient management system. Cause: Staffing turnover Effect: Due to incomplete attestation forms, we could not determine whether the Center consistently provided patients with the proper discount based upon their income levels, and internal controls over compliance requirements do not appear to have been operating effectively to detect calculation errors on attestation forms. Recommendation: To help ensure that SFS discounts are properly calculated and documented, the Center should perform random reviews of its SFS applications to detect and correct errors or incomplete applications on a timely basis.