FAC Explorer

Audit 350122

FY End
2024-06-30
Total Expended
$1.74M
Findings
4
Programs
1
Organization: Primary Connection Health Care, Inc. (WI)
Year: 2024 Accepted: 2025-03-28
Auditor: Wipfli LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
539575 2024-001 Significant Deficiency - N
539576 2024-001 Significant Deficiency - N
1116017 2024-001 Significant Deficiency - N
1116018 2024-001 Significant Deficiency - 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) $576,027 Yes 1

Contacts

Name Title Type
M328B1MG1MX1 Kim Wieloch Auditee
7158484884 Tim Ritter Auditor
No contacts on file

Notes to SEFA

Title: Basis of Accounting Accounting Policies: The accompanying schedule of expenditures of federal and state awards (the “Schedule”) includes the Clinic's federal and state grant activity under programs of the federal and state governments for the year ended June 30, 2024. The information in the Schedule is presented in accordance with requirements of the Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (“Uniform Guidance”) and the State of Wisconsin State Single Audit Guidelines. Because the Schedule presents only a selected portion of the Clinic's operations, it is not intended to and does not present the Clinic's financial position, changes in net assets, or cash flows. De Minimis Rate Used: N Rate Explanation: N/A Expenditures 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. Pass-through entity identifying numbers are presented where available.
Title: Indiriect Cost Rate Accounting Policies: The accompanying schedule of expenditures of federal and state awards (the “Schedule”) includes the Clinic's federal and state grant activity under programs of the federal and state governments for the year ended June 30, 2024. The information in the Schedule is presented in accordance with requirements of the Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (“Uniform Guidance”) and the State of Wisconsin State Single Audit Guidelines. Because the Schedule presents only a selected portion of the Clinic's operations, it is not intended to and does not present the Clinic's financial position, changes in net assets, or cash flows. De Minimis Rate Used: N Rate Explanation: N/A The Clinic has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance.
Title: Subrecipients Accounting Policies: The accompanying schedule of expenditures of federal and state awards (the “Schedule”) includes the Clinic's federal and state grant activity under programs of the federal and state governments for the year ended June 30, 2024. The information in the Schedule is presented in accordance with requirements of the Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (“Uniform Guidance”) and the State of Wisconsin State Single Audit Guidelines. Because the Schedule presents only a selected portion of the Clinic's operations, it is not intended to and does not present the Clinic's financial position, changes in net assets, or cash flows. De Minimis Rate Used: N Rate Explanation: N/A The Clinic does not have any subrecipients of federal or state awards.

Finding Details

Finding 2024-001
Finding No. 2024-001: Special Tests and Provision - Sliding Fee Scale Discounts Program Affected: Direct Award - Department of Health and Human Services: Health Center Program Cluster (Health Center Program AL No. 93.224). Grant No. H80CS00517, with grant periods July 1, 2023 through February 28, 2024, and March 1, 2024 through June 30, 2024. Questioned Costs: None Condition: The Clinic’s sliding fee scale policy provides for the application of discounts to eligible patients based on the ability to pay. The Clinic has designed an internal control to provide a review and approval of eligibility determinations within the established sliding fee scale based on income and family size. During our testing of participants, it was noted that one out of the 40 individuals sampled and tested was billed incorrectly. The individual was billed more than they should have been based on the determined sliding fee scale level. Criteria: 42 CFR Sections 51c.303(e), (f), and (g) require a health center to apply sliding fee discounts to patients consistent with its sliding fee discount schedule. The Uniform Guidance requires grantees to design and implement internal controls over compliance to prevent, or detect and correct noncompliance with compliance requirements. Cause: The Clinic’s billing review process did not appropriately detect the billing error in assigning the sliding fee scale discount for the individual. Effect: The internal control did not operate effectively, and that failure resulted in an individual being billed incorrectly. Recommendation: Wipfli LLP recommends the Clinic to review its internal process for reviewing and approving bills before they are sent to patients. Views of responsible officials: We agree with the finding and have had already implemented corrective action during the current fiscal year.
Finding 2024-001
Finding No. 2024-001: Special Tests and Provision - Sliding Fee Scale Discounts Program Affected: Direct Award - Department of Health and Human Services: Health Center Program Cluster (Health Center Program AL No. 93.224). Grant No. H80CS00517, with grant periods July 1, 2023 through February 28, 2024, and March 1, 2024 through June 30, 2024. Questioned Costs: None Condition: The Clinic’s sliding fee scale policy provides for the application of discounts to eligible patients based on the ability to pay. The Clinic has designed an internal control to provide a review and approval of eligibility determinations within the established sliding fee scale based on income and family size. During our testing of participants, it was noted that one out of the 40 individuals sampled and tested was billed incorrectly. The individual was billed more than they should have been based on the determined sliding fee scale level. Criteria: 42 CFR Sections 51c.303(e), (f), and (g) require a health center to apply sliding fee discounts to patients consistent with its sliding fee discount schedule. The Uniform Guidance requires grantees to design and implement internal controls over compliance to prevent, or detect and correct noncompliance with compliance requirements. Cause: The Clinic’s billing review process did not appropriately detect the billing error in assigning the sliding fee scale discount for the individual. Effect: The internal control did not operate effectively, and that failure resulted in an individual being billed incorrectly. Recommendation: Wipfli LLP recommends the Clinic to review its internal process for reviewing and approving bills before they are sent to patients. Views of responsible officials: We agree with the finding and have had already implemented corrective action during the current fiscal year.
Finding 2024-001
Finding No. 2024-001: Special Tests and Provision - Sliding Fee Scale Discounts Program Affected: Direct Award - Department of Health and Human Services: Health Center Program Cluster (Health Center Program AL No. 93.224). Grant No. H80CS00517, with grant periods July 1, 2023 through February 28, 2024, and March 1, 2024 through June 30, 2024. Questioned Costs: None Condition: The Clinic’s sliding fee scale policy provides for the application of discounts to eligible patients based on the ability to pay. The Clinic has designed an internal control to provide a review and approval of eligibility determinations within the established sliding fee scale based on income and family size. During our testing of participants, it was noted that one out of the 40 individuals sampled and tested was billed incorrectly. The individual was billed more than they should have been based on the determined sliding fee scale level. Criteria: 42 CFR Sections 51c.303(e), (f), and (g) require a health center to apply sliding fee discounts to patients consistent with its sliding fee discount schedule. The Uniform Guidance requires grantees to design and implement internal controls over compliance to prevent, or detect and correct noncompliance with compliance requirements. Cause: The Clinic’s billing review process did not appropriately detect the billing error in assigning the sliding fee scale discount for the individual. Effect: The internal control did not operate effectively, and that failure resulted in an individual being billed incorrectly. Recommendation: Wipfli LLP recommends the Clinic to review its internal process for reviewing and approving bills before they are sent to patients. Views of responsible officials: We agree with the finding and have had already implemented corrective action during the current fiscal year.
Finding 2024-001
Finding No. 2024-001: Special Tests and Provision - Sliding Fee Scale Discounts Program Affected: Direct Award - Department of Health and Human Services: Health Center Program Cluster (Health Center Program AL No. 93.224). Grant No. H80CS00517, with grant periods July 1, 2023 through February 28, 2024, and March 1, 2024 through June 30, 2024. Questioned Costs: None Condition: The Clinic’s sliding fee scale policy provides for the application of discounts to eligible patients based on the ability to pay. The Clinic has designed an internal control to provide a review and approval of eligibility determinations within the established sliding fee scale based on income and family size. During our testing of participants, it was noted that one out of the 40 individuals sampled and tested was billed incorrectly. The individual was billed more than they should have been based on the determined sliding fee scale level. Criteria: 42 CFR Sections 51c.303(e), (f), and (g) require a health center to apply sliding fee discounts to patients consistent with its sliding fee discount schedule. The Uniform Guidance requires grantees to design and implement internal controls over compliance to prevent, or detect and correct noncompliance with compliance requirements. Cause: The Clinic’s billing review process did not appropriately detect the billing error in assigning the sliding fee scale discount for the individual. Effect: The internal control did not operate effectively, and that failure resulted in an individual being billed incorrectly. Recommendation: Wipfli LLP recommends the Clinic to review its internal process for reviewing and approving bills before they are sent to patients. Views of responsible officials: We agree with the finding and have had already implemented corrective action during the current fiscal year.