FAC Explorer

Audit 352374

FY End
2023-12-31
Total Expended
$1.66M
Findings
12
Programs
5
Organization: Community Health Center in Cowley County (KS)
Year: 2023 Accepted: 2025-04-01
Auditor: Forvis Mazars LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
553784 2023-003 Significant Deficiency - L
553785 2023-004 Significant Deficiency - N
553786 2023-003 Significant Deficiency - L
553787 2023-004 Significant Deficiency - N
553788 2023-003 Significant Deficiency - L
553789 2023-004 Significant Deficiency - N
1130226 2023-003 Significant Deficiency - L
1130227 2023-004 Significant Deficiency - N
1130228 2023-003 Significant Deficiency - L
1130229 2023-004 Significant Deficiency - N
1130230 2023-003 Significant Deficiency - L
1130231 2023-004 Significant Deficiency - N

Programs

ALN Program Spent Major Findings
93.527 Grants for New and Expanded Services Under the Health Center Program $915,857 Yes 2
93.224 Health Center Program (community Health Centers, Migrant Health Centers, Health Care for the Homeless, and Public Housing Primary Care) $362,870 Yes 2
93.391 Activities to Support State, Tribal, Local and Territorial (stlt) Health Department Response to Public Health Or Healthcare Crises $182,364 - 0
93.268 Immunization Cooperative Agreements $33,206 - 0
93.526 Grants for Capital Development in Health Centers $23,389 - 0

Contacts

Name Title Type
ECGNNTCG5X65 Brady Dutton Auditee
6202213350 Scott Gold 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. Negative amounts shown on the Schedule, if any, represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. De Minimis Rate Used: N Rate Explanation: Community Health Center in Cowley County, Inc. has elected not to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance. The accompanying schedule of expenditures of federal awards (the “Schedule”) includes the federal award activity of Community Health Center in Cowley County, Inc., under programs of the federal government for the year ended December 31, 2023. 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 Community Health Center in Cowley County, Inc., it is not intended to and does not present the financial position, results of operations, changes in net assets, or cash flows of Community Health Center in Cowley County, Inc.
Title: Federal Loan Programs 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. Negative amounts shown on the Schedule, if any, represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. De Minimis Rate Used: N Rate Explanation: Community Health Center in Cowley County, Inc. has elected not to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance. Community Health Center in Cowley County, Inc. did not have any federal loan programs during the year ended December 31, 2023.
Title: Personal Protective Equipment (PPE)(Unaudited) 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. Negative amounts shown on the Schedule, if any, represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. De Minimis Rate Used: N Rate Explanation: Community Health Center in Cowley County, Inc. has elected not to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance. Community Health Center in Cowley County, Inc. did not receive any donated PPE from a federal source during the year ended December 31, 2023.

Finding Details

Finding 2023-003
Federal Assistance Listing Nos. 93.224 and 93.527 U.S. Department of Health and Human Services Award No. 5 H80CS28372-09-00 Program Year 2023 Criteria or Specific Requirement – Reporting – 45 CFR 75.342 Condition – The Organization is required to prepare and submit an annual Uniform Data System (UDS) report for each calendar year and an annual Federal Financial Report (FFR) for each grant year. These reports are to be prepared using accurate financial and operational data. Cause – The Organization's policies and procedures in effect did not accurately report program income, program income expended and unexpended program income. Effect – Potential errors were made on the FFR. Questioned costs – None Context – Each report listed above was selected for testing with specific data from each report identified for testing. The sampling methodology used is not, and was not intended, to be statistically valid. Of the eighteen inputs tested, three exceptions were noted related to the FFR. Identification as a repeat finding – Not a repeat finding Recommendation – The Organization should revise its policies and procedures over Federal reporting to ensure reports are prepared using accurate information.
Finding 2023-004
Federal Assistance Listing Nos. 93.224 and 93.527 U.S. Department of Health and Human Services Award No. 5 H80CS28372-09-00 Program Year 2023 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 section 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. Cause –The Organization did not comply with their sliding fee discount policy. Effect – Sliding fee discounts were given to patients that were inconsistent with the Organization’s sliding fee policy. Context – A sample of 25 patient encounters was tested out of the population of 8,900 patient encounters. The sample is not, and is not intended to be, statistically valid. Of the 25 patient encounters tested, three were determined to have resulted in an improper sliding fee adjustment based on the Organization’s policy and screening of patient eligibility. Identification as a repeat finding – Not a repeat finding Recommendation – Management should ensure that sliding fee adjustments are properly applied in accordance with the sliding fee policy and patient eligibility.
Finding 2023-003
Federal Assistance Listing Nos. 93.224 and 93.527 U.S. Department of Health and Human Services Award No. 5 H80CS28372-09-00 Program Year 2023 Criteria or Specific Requirement – Reporting – 45 CFR 75.342 Condition – The Organization is required to prepare and submit an annual Uniform Data System (UDS) report for each calendar year and an annual Federal Financial Report (FFR) for each grant year. These reports are to be prepared using accurate financial and operational data. Cause – The Organization's policies and procedures in effect did not accurately report program income, program income expended and unexpended program income. Effect – Potential errors were made on the FFR. Questioned costs – None Context – Each report listed above was selected for testing with specific data from each report identified for testing. The sampling methodology used is not, and was not intended, to be statistically valid. Of the eighteen inputs tested, three exceptions were noted related to the FFR. Identification as a repeat finding – Not a repeat finding Recommendation – The Organization should revise its policies and procedures over Federal reporting to ensure reports are prepared using accurate information.
Finding 2023-004
Federal Assistance Listing Nos. 93.224 and 93.527 U.S. Department of Health and Human Services Award No. 5 H80CS28372-09-00 Program Year 2023 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 section 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. Cause –The Organization did not comply with their sliding fee discount policy. Effect – Sliding fee discounts were given to patients that were inconsistent with the Organization’s sliding fee policy. Context – A sample of 25 patient encounters was tested out of the population of 8,900 patient encounters. The sample is not, and is not intended to be, statistically valid. Of the 25 patient encounters tested, three were determined to have resulted in an improper sliding fee adjustment based on the Organization’s policy and screening of patient eligibility. Identification as a repeat finding – Not a repeat finding Recommendation – Management should ensure that sliding fee adjustments are properly applied in accordance with the sliding fee policy and patient eligibility.
Finding 2023-003
Federal Assistance Listing Nos. 93.224 and 93.527 U.S. Department of Health and Human Services Award No. 5 H80CS28372-09-00 Program Year 2023 Criteria or Specific Requirement – Reporting – 45 CFR 75.342 Condition – The Organization is required to prepare and submit an annual Uniform Data System (UDS) report for each calendar year and an annual Federal Financial Report (FFR) for each grant year. These reports are to be prepared using accurate financial and operational data. Cause – The Organization's policies and procedures in effect did not accurately report program income, program income expended and unexpended program income. Effect – Potential errors were made on the FFR. Questioned costs – None Context – Each report listed above was selected for testing with specific data from each report identified for testing. The sampling methodology used is not, and was not intended, to be statistically valid. Of the eighteen inputs tested, three exceptions were noted related to the FFR. Identification as a repeat finding – Not a repeat finding Recommendation – The Organization should revise its policies and procedures over Federal reporting to ensure reports are prepared using accurate information.
Finding 2023-004
Federal Assistance Listing Nos. 93.224 and 93.527 U.S. Department of Health and Human Services Award No. 5 H80CS28372-09-00 Program Year 2023 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 section 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. Cause –The Organization did not comply with their sliding fee discount policy. Effect – Sliding fee discounts were given to patients that were inconsistent with the Organization’s sliding fee policy. Context – A sample of 25 patient encounters was tested out of the population of 8,900 patient encounters. The sample is not, and is not intended to be, statistically valid. Of the 25 patient encounters tested, three were determined to have resulted in an improper sliding fee adjustment based on the Organization’s policy and screening of patient eligibility. Identification as a repeat finding – Not a repeat finding Recommendation – Management should ensure that sliding fee adjustments are properly applied in accordance with the sliding fee policy and patient eligibility.
Finding 2023-003
Federal Assistance Listing Nos. 93.224 and 93.527 U.S. Department of Health and Human Services Award No. 5 H80CS28372-09-00 Program Year 2023 Criteria or Specific Requirement – Reporting – 45 CFR 75.342 Condition – The Organization is required to prepare and submit an annual Uniform Data System (UDS) report for each calendar year and an annual Federal Financial Report (FFR) for each grant year. These reports are to be prepared using accurate financial and operational data. Cause – The Organization's policies and procedures in effect did not accurately report program income, program income expended and unexpended program income. Effect – Potential errors were made on the FFR. Questioned costs – None Context – Each report listed above was selected for testing with specific data from each report identified for testing. The sampling methodology used is not, and was not intended, to be statistically valid. Of the eighteen inputs tested, three exceptions were noted related to the FFR. Identification as a repeat finding – Not a repeat finding Recommendation – The Organization should revise its policies and procedures over Federal reporting to ensure reports are prepared using accurate information.
Finding 2023-004
Federal Assistance Listing Nos. 93.224 and 93.527 U.S. Department of Health and Human Services Award No. 5 H80CS28372-09-00 Program Year 2023 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 section 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. Cause –The Organization did not comply with their sliding fee discount policy. Effect – Sliding fee discounts were given to patients that were inconsistent with the Organization’s sliding fee policy. Context – A sample of 25 patient encounters was tested out of the population of 8,900 patient encounters. The sample is not, and is not intended to be, statistically valid. Of the 25 patient encounters tested, three were determined to have resulted in an improper sliding fee adjustment based on the Organization’s policy and screening of patient eligibility. Identification as a repeat finding – Not a repeat finding Recommendation – Management should ensure that sliding fee adjustments are properly applied in accordance with the sliding fee policy and patient eligibility.
Finding 2023-003
Federal Assistance Listing Nos. 93.224 and 93.527 U.S. Department of Health and Human Services Award No. 5 H80CS28372-09-00 Program Year 2023 Criteria or Specific Requirement – Reporting – 45 CFR 75.342 Condition – The Organization is required to prepare and submit an annual Uniform Data System (UDS) report for each calendar year and an annual Federal Financial Report (FFR) for each grant year. These reports are to be prepared using accurate financial and operational data. Cause – The Organization's policies and procedures in effect did not accurately report program income, program income expended and unexpended program income. Effect – Potential errors were made on the FFR. Questioned costs – None Context – Each report listed above was selected for testing with specific data from each report identified for testing. The sampling methodology used is not, and was not intended, to be statistically valid. Of the eighteen inputs tested, three exceptions were noted related to the FFR. Identification as a repeat finding – Not a repeat finding Recommendation – The Organization should revise its policies and procedures over Federal reporting to ensure reports are prepared using accurate information.
Finding 2023-004
Federal Assistance Listing Nos. 93.224 and 93.527 U.S. Department of Health and Human Services Award No. 5 H80CS28372-09-00 Program Year 2023 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 section 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. Cause –The Organization did not comply with their sliding fee discount policy. Effect – Sliding fee discounts were given to patients that were inconsistent with the Organization’s sliding fee policy. Context – A sample of 25 patient encounters was tested out of the population of 8,900 patient encounters. The sample is not, and is not intended to be, statistically valid. Of the 25 patient encounters tested, three were determined to have resulted in an improper sliding fee adjustment based on the Organization’s policy and screening of patient eligibility. Identification as a repeat finding – Not a repeat finding Recommendation – Management should ensure that sliding fee adjustments are properly applied in accordance with the sliding fee policy and patient eligibility.
Finding 2023-003
Federal Assistance Listing Nos. 93.224 and 93.527 U.S. Department of Health and Human Services Award No. 5 H80CS28372-09-00 Program Year 2023 Criteria or Specific Requirement – Reporting – 45 CFR 75.342 Condition – The Organization is required to prepare and submit an annual Uniform Data System (UDS) report for each calendar year and an annual Federal Financial Report (FFR) for each grant year. These reports are to be prepared using accurate financial and operational data. Cause – The Organization's policies and procedures in effect did not accurately report program income, program income expended and unexpended program income. Effect – Potential errors were made on the FFR. Questioned costs – None Context – Each report listed above was selected for testing with specific data from each report identified for testing. The sampling methodology used is not, and was not intended, to be statistically valid. Of the eighteen inputs tested, three exceptions were noted related to the FFR. Identification as a repeat finding – Not a repeat finding Recommendation – The Organization should revise its policies and procedures over Federal reporting to ensure reports are prepared using accurate information.
Finding 2023-004
Federal Assistance Listing Nos. 93.224 and 93.527 U.S. Department of Health and Human Services Award No. 5 H80CS28372-09-00 Program Year 2023 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 section 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. Cause –The Organization did not comply with their sliding fee discount policy. Effect – Sliding fee discounts were given to patients that were inconsistent with the Organization’s sliding fee policy. Context – A sample of 25 patient encounters was tested out of the population of 8,900 patient encounters. The sample is not, and is not intended to be, statistically valid. Of the 25 patient encounters tested, three were determined to have resulted in an improper sliding fee adjustment based on the Organization’s policy and screening of patient eligibility. Identification as a repeat finding – Not a repeat finding Recommendation – Management should ensure that sliding fee adjustments are properly applied in accordance with the sliding fee policy and patient eligibility.