FAC Explorer

Audit 351435

FY End
2024-06-30
Total Expended
$3.80M
Findings
10
Programs
4
Organization: Operation Samahan, Inc. (CA)
Year: 2024 Accepted: 2025-03-31
Auditor: Moss Adams LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
547061 2024-002 Material Weakness Yes N
547062 2024-002 Material Weakness Yes N
547063 2024-002 Material Weakness Yes N
547064 2024-002 Material Weakness Yes N
547065 2024-002 Material Weakness Yes N
1123503 2024-002 Material Weakness Yes N
1123504 2024-002 Material Weakness Yes N
1123505 2024-002 Material Weakness Yes N
1123506 2024-002 Material Weakness Yes N
1123507 2024-002 Material Weakness Yes 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) $2.36M Yes 1
93.224 American Rescue Plan Act Funding for Health Centers $868,835 Yes 1
93.527 Covid-19 - Affordable Care Act (aca) Grants for New and Expanded Services Under the Health Center Program $519,521 Yes 1
93.527 Affordable Care Act (aca) Grants for New and Expanded Services Under the Health Center Program $19,627 Yes 1

Contacts

Name Title Type
DYCWD2XGWRV1 Elizabeth David Auditee
8442002426 Aparna Venkateswaran Auditor
No contacts on file

Notes to SEFA

Title: Note 1 – Basis of Presentation Accounting Policies: Note 2 – Summary of Significant 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: N Rate Explanation: The Organization has not elected to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance. The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Operation Samahan, Inc. doing business as OPSAM Health (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 the Title 2 U.S. Code of Federal Regulations (CFR) 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.
Title: Note 2 – Summary of Significant Accounting Policies Accounting Policies: Note 2 – Summary of Significant 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: N Rate Explanation: The Organization has not elected to use the 10 percent de minimis indirect cost rate as 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. The Organization has not elected to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance.
Title: Note 3 – Subrecipient Awards Accounting Policies: Note 2 – Summary of Significant 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: N Rate Explanation: The Organization has not elected to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance. The Organization did not provide any federal awards to subrecipients during the year ended June 30, 2024.

Finding Details

Finding 2024-002
Finding – 2024-002 – Special Tests and Provisions – Material Weakness in Internal Control over Compliance Criteria: The recipient is required to comply with specific federal regulations and provisions outlined in 2 CFR Part 200, particularly those related to special tests and provisions for the Health Center Program Cluster. This includes maintaining an effective internal control environment to ensure sliding fee discounts are applied to patient charges consistent with the recipients sliding fee discount schedule. Condition/cause: During the audit, it was identified that the sliding fee discounts for health center patients qualifying for reduced charge visits was not consistently applied for patients based on qualification criteria. This was due to turnover in the billing and admitting departments and an overall a lack of appropriate training over the federal program compliance requirements. Effect or potential effect: Certain patients were billed amounts different than the amounts defined by the sliding fee discount schedule. Questioned costs: None identified. Context: We selected a sample of 25 patient visits from a statistically valid population of patients potentially eligible for benefits under the sliding fee schedule during the fiscal year ended June 30, 2024. In 3 out of 25 samples tested, the Organization’s system limitations resulted in patients being billed less than the amounts defined by the sliding fee discount schedule. Repeat finding: Yes, see Finding 2023-002 Recommendation: We recommend the Organization implement an effective process and a comprehensive training of the process to ensure that the sliding fee scale is accurately applied to all qualifying program participants. Additionally, we would recommend the Organization perform regular reviews to ensure there are no issues with the system. Views of responsible officials: Management is in agreement with this finding. See corrective action plan.
Finding 2024-002
Finding – 2024-002 – Special Tests and Provisions – Material Weakness in Internal Control over Compliance Criteria: The recipient is required to comply with specific federal regulations and provisions outlined in 2 CFR Part 200, particularly those related to special tests and provisions for the Health Center Program Cluster. This includes maintaining an effective internal control environment to ensure sliding fee discounts are applied to patient charges consistent with the recipients sliding fee discount schedule. Condition/cause: During the audit, it was identified that the sliding fee discounts for health center patients qualifying for reduced charge visits was not consistently applied for patients based on qualification criteria. This was due to turnover in the billing and admitting departments and an overall a lack of appropriate training over the federal program compliance requirements. Effect or potential effect: Certain patients were billed amounts different than the amounts defined by the sliding fee discount schedule. Questioned costs: None identified. Context: We selected a sample of 25 patient visits from a statistically valid population of patients potentially eligible for benefits under the sliding fee schedule during the fiscal year ended June 30, 2024. In 3 out of 25 samples tested, the Organization’s system limitations resulted in patients being billed less than the amounts defined by the sliding fee discount schedule. Repeat finding: Yes, see Finding 2023-002 Recommendation: We recommend the Organization implement an effective process and a comprehensive training of the process to ensure that the sliding fee scale is accurately applied to all qualifying program participants. Additionally, we would recommend the Organization perform regular reviews to ensure there are no issues with the system. Views of responsible officials: Management is in agreement with this finding. See corrective action plan.
Finding 2024-002
Finding – 2024-002 – Special Tests and Provisions – Material Weakness in Internal Control over Compliance Criteria: The recipient is required to comply with specific federal regulations and provisions outlined in 2 CFR Part 200, particularly those related to special tests and provisions for the Health Center Program Cluster. This includes maintaining an effective internal control environment to ensure sliding fee discounts are applied to patient charges consistent with the recipients sliding fee discount schedule. Condition/cause: During the audit, it was identified that the sliding fee discounts for health center patients qualifying for reduced charge visits was not consistently applied for patients based on qualification criteria. This was due to turnover in the billing and admitting departments and an overall a lack of appropriate training over the federal program compliance requirements. Effect or potential effect: Certain patients were billed amounts different than the amounts defined by the sliding fee discount schedule. Questioned costs: None identified. Context: We selected a sample of 25 patient visits from a statistically valid population of patients potentially eligible for benefits under the sliding fee schedule during the fiscal year ended June 30, 2024. In 3 out of 25 samples tested, the Organization’s system limitations resulted in patients being billed less than the amounts defined by the sliding fee discount schedule. Repeat finding: Yes, see Finding 2023-002 Recommendation: We recommend the Organization implement an effective process and a comprehensive training of the process to ensure that the sliding fee scale is accurately applied to all qualifying program participants. Additionally, we would recommend the Organization perform regular reviews to ensure there are no issues with the system. Views of responsible officials: Management is in agreement with this finding. See corrective action plan.
Finding 2024-002
Finding – 2024-002 – Special Tests and Provisions – Material Weakness in Internal Control over Compliance Criteria: The recipient is required to comply with specific federal regulations and provisions outlined in 2 CFR Part 200, particularly those related to special tests and provisions for the Health Center Program Cluster. This includes maintaining an effective internal control environment to ensure sliding fee discounts are applied to patient charges consistent with the recipients sliding fee discount schedule. Condition/cause: During the audit, it was identified that the sliding fee discounts for health center patients qualifying for reduced charge visits was not consistently applied for patients based on qualification criteria. This was due to turnover in the billing and admitting departments and an overall a lack of appropriate training over the federal program compliance requirements. Effect or potential effect: Certain patients were billed amounts different than the amounts defined by the sliding fee discount schedule. Questioned costs: None identified. Context: We selected a sample of 25 patient visits from a statistically valid population of patients potentially eligible for benefits under the sliding fee schedule during the fiscal year ended June 30, 2024. In 3 out of 25 samples tested, the Organization’s system limitations resulted in patients being billed less than the amounts defined by the sliding fee discount schedule. Repeat finding: Yes, see Finding 2023-002 Recommendation: We recommend the Organization implement an effective process and a comprehensive training of the process to ensure that the sliding fee scale is accurately applied to all qualifying program participants. Additionally, we would recommend the Organization perform regular reviews to ensure there are no issues with the system. Views of responsible officials: Management is in agreement with this finding. See corrective action plan.
Finding 2024-002
Finding – 2024-002 – Special Tests and Provisions – Material Weakness in Internal Control over Compliance Criteria: The recipient is required to comply with specific federal regulations and provisions outlined in 2 CFR Part 200, particularly those related to special tests and provisions for the Health Center Program Cluster. This includes maintaining an effective internal control environment to ensure sliding fee discounts are applied to patient charges consistent with the recipients sliding fee discount schedule. Condition/cause: During the audit, it was identified that the sliding fee discounts for health center patients qualifying for reduced charge visits was not consistently applied for patients based on qualification criteria. This was due to turnover in the billing and admitting departments and an overall a lack of appropriate training over the federal program compliance requirements. Effect or potential effect: Certain patients were billed amounts different than the amounts defined by the sliding fee discount schedule. Questioned costs: None identified. Context: We selected a sample of 25 patient visits from a statistically valid population of patients potentially eligible for benefits under the sliding fee schedule during the fiscal year ended June 30, 2024. In 3 out of 25 samples tested, the Organization’s system limitations resulted in patients being billed less than the amounts defined by the sliding fee discount schedule. Repeat finding: Yes, see Finding 2023-002 Recommendation: We recommend the Organization implement an effective process and a comprehensive training of the process to ensure that the sliding fee scale is accurately applied to all qualifying program participants. Additionally, we would recommend the Organization perform regular reviews to ensure there are no issues with the system. Views of responsible officials: Management is in agreement with this finding. See corrective action plan.
Finding 2024-002
Finding – 2024-002 – Special Tests and Provisions – Material Weakness in Internal Control over Compliance Criteria: The recipient is required to comply with specific federal regulations and provisions outlined in 2 CFR Part 200, particularly those related to special tests and provisions for the Health Center Program Cluster. This includes maintaining an effective internal control environment to ensure sliding fee discounts are applied to patient charges consistent with the recipients sliding fee discount schedule. Condition/cause: During the audit, it was identified that the sliding fee discounts for health center patients qualifying for reduced charge visits was not consistently applied for patients based on qualification criteria. This was due to turnover in the billing and admitting departments and an overall a lack of appropriate training over the federal program compliance requirements. Effect or potential effect: Certain patients were billed amounts different than the amounts defined by the sliding fee discount schedule. Questioned costs: None identified. Context: We selected a sample of 25 patient visits from a statistically valid population of patients potentially eligible for benefits under the sliding fee schedule during the fiscal year ended June 30, 2024. In 3 out of 25 samples tested, the Organization’s system limitations resulted in patients being billed less than the amounts defined by the sliding fee discount schedule. Repeat finding: Yes, see Finding 2023-002 Recommendation: We recommend the Organization implement an effective process and a comprehensive training of the process to ensure that the sliding fee scale is accurately applied to all qualifying program participants. Additionally, we would recommend the Organization perform regular reviews to ensure there are no issues with the system. Views of responsible officials: Management is in agreement with this finding. See corrective action plan.
Finding 2024-002
Finding – 2024-002 – Special Tests and Provisions – Material Weakness in Internal Control over Compliance Criteria: The recipient is required to comply with specific federal regulations and provisions outlined in 2 CFR Part 200, particularly those related to special tests and provisions for the Health Center Program Cluster. This includes maintaining an effective internal control environment to ensure sliding fee discounts are applied to patient charges consistent with the recipients sliding fee discount schedule. Condition/cause: During the audit, it was identified that the sliding fee discounts for health center patients qualifying for reduced charge visits was not consistently applied for patients based on qualification criteria. This was due to turnover in the billing and admitting departments and an overall a lack of appropriate training over the federal program compliance requirements. Effect or potential effect: Certain patients were billed amounts different than the amounts defined by the sliding fee discount schedule. Questioned costs: None identified. Context: We selected a sample of 25 patient visits from a statistically valid population of patients potentially eligible for benefits under the sliding fee schedule during the fiscal year ended June 30, 2024. In 3 out of 25 samples tested, the Organization’s system limitations resulted in patients being billed less than the amounts defined by the sliding fee discount schedule. Repeat finding: Yes, see Finding 2023-002 Recommendation: We recommend the Organization implement an effective process and a comprehensive training of the process to ensure that the sliding fee scale is accurately applied to all qualifying program participants. Additionally, we would recommend the Organization perform regular reviews to ensure there are no issues with the system. Views of responsible officials: Management is in agreement with this finding. See corrective action plan.
Finding 2024-002
Finding – 2024-002 – Special Tests and Provisions – Material Weakness in Internal Control over Compliance Criteria: The recipient is required to comply with specific federal regulations and provisions outlined in 2 CFR Part 200, particularly those related to special tests and provisions for the Health Center Program Cluster. This includes maintaining an effective internal control environment to ensure sliding fee discounts are applied to patient charges consistent with the recipients sliding fee discount schedule. Condition/cause: During the audit, it was identified that the sliding fee discounts for health center patients qualifying for reduced charge visits was not consistently applied for patients based on qualification criteria. This was due to turnover in the billing and admitting departments and an overall a lack of appropriate training over the federal program compliance requirements. Effect or potential effect: Certain patients were billed amounts different than the amounts defined by the sliding fee discount schedule. Questioned costs: None identified. Context: We selected a sample of 25 patient visits from a statistically valid population of patients potentially eligible for benefits under the sliding fee schedule during the fiscal year ended June 30, 2024. In 3 out of 25 samples tested, the Organization’s system limitations resulted in patients being billed less than the amounts defined by the sliding fee discount schedule. Repeat finding: Yes, see Finding 2023-002 Recommendation: We recommend the Organization implement an effective process and a comprehensive training of the process to ensure that the sliding fee scale is accurately applied to all qualifying program participants. Additionally, we would recommend the Organization perform regular reviews to ensure there are no issues with the system. Views of responsible officials: Management is in agreement with this finding. See corrective action plan.
Finding 2024-002
Finding – 2024-002 – Special Tests and Provisions – Material Weakness in Internal Control over Compliance Criteria: The recipient is required to comply with specific federal regulations and provisions outlined in 2 CFR Part 200, particularly those related to special tests and provisions for the Health Center Program Cluster. This includes maintaining an effective internal control environment to ensure sliding fee discounts are applied to patient charges consistent with the recipients sliding fee discount schedule. Condition/cause: During the audit, it was identified that the sliding fee discounts for health center patients qualifying for reduced charge visits was not consistently applied for patients based on qualification criteria. This was due to turnover in the billing and admitting departments and an overall a lack of appropriate training over the federal program compliance requirements. Effect or potential effect: Certain patients were billed amounts different than the amounts defined by the sliding fee discount schedule. Questioned costs: None identified. Context: We selected a sample of 25 patient visits from a statistically valid population of patients potentially eligible for benefits under the sliding fee schedule during the fiscal year ended June 30, 2024. In 3 out of 25 samples tested, the Organization’s system limitations resulted in patients being billed less than the amounts defined by the sliding fee discount schedule. Repeat finding: Yes, see Finding 2023-002 Recommendation: We recommend the Organization implement an effective process and a comprehensive training of the process to ensure that the sliding fee scale is accurately applied to all qualifying program participants. Additionally, we would recommend the Organization perform regular reviews to ensure there are no issues with the system. Views of responsible officials: Management is in agreement with this finding. See corrective action plan.
Finding 2024-002
Finding – 2024-002 – Special Tests and Provisions – Material Weakness in Internal Control over Compliance Criteria: The recipient is required to comply with specific federal regulations and provisions outlined in 2 CFR Part 200, particularly those related to special tests and provisions for the Health Center Program Cluster. This includes maintaining an effective internal control environment to ensure sliding fee discounts are applied to patient charges consistent with the recipients sliding fee discount schedule. Condition/cause: During the audit, it was identified that the sliding fee discounts for health center patients qualifying for reduced charge visits was not consistently applied for patients based on qualification criteria. This was due to turnover in the billing and admitting departments and an overall a lack of appropriate training over the federal program compliance requirements. Effect or potential effect: Certain patients were billed amounts different than the amounts defined by the sliding fee discount schedule. Questioned costs: None identified. Context: We selected a sample of 25 patient visits from a statistically valid population of patients potentially eligible for benefits under the sliding fee schedule during the fiscal year ended June 30, 2024. In 3 out of 25 samples tested, the Organization’s system limitations resulted in patients being billed less than the amounts defined by the sliding fee discount schedule. Repeat finding: Yes, see Finding 2023-002 Recommendation: We recommend the Organization implement an effective process and a comprehensive training of the process to ensure that the sliding fee scale is accurately applied to all qualifying program participants. Additionally, we would recommend the Organization perform regular reviews to ensure there are no issues with the system. Views of responsible officials: Management is in agreement with this finding. See corrective action plan.