Audit 353362

FY End
2023-12-31
Total Expended
$2.25M
Findings
10
Programs
5
Year: 2023 Accepted: 2025-04-11

Organization Exclusion Status:

Checking exclusion status...

Findings

ID Ref Severity Repeat Requirement
554782 2023-003 Material Weakness - N
554783 2023-003 Material Weakness - N
554784 2023-003 Material Weakness - N
554785 2023-003 Material Weakness - N
554786 2023-004 Material Weakness - I
1131224 2023-003 Material Weakness - N
1131225 2023-003 Material Weakness - N
1131226 2023-003 Material Weakness - N
1131227 2023-003 Material Weakness - N
1131228 2023-004 Material Weakness - I

Contacts

Name Title Type
NELFYQ3AZDM5 D. Brock Lough Auditee
5735811196 David Fields Auditor
No contacts on file

Notes to SEFA

Title: Note 1: 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: East Central Missouri Behavioral Health Services d/b/a Arthur Center Community Health has elected not to use the 10% 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 East Central Missouri Behavioral Health Services d/b/a Arthur Center Community Health 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 Arthur Center Community Health, it is not intended to and does not present the financial position, changes in net assets, or cash flows of East Central Missouri Behavioral Health Services d/b/a Arthur Center Community Health.
Title: Note 4: 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: East Central Missouri Behavioral Health Services d/b/a Arthur Center Community Health has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. East Central Missouri Behavioral Health Services d/b/a Arthur Center Community Health had no federal loan programs during the year ended December 31, 2023.

Finding Details

Health Center Program Cluster Assistance Listing 93.224 and 93.527 U.S. Department of Health and Human Services Award No. 2 H80CS26560-10-00 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 sections 56.303 (f)) Condition: Patients received a sliding fee discount that was inconsistent with the documented sliding fee discount categories under the Organization's Policy. In addition, the Organization did not update the sliding fee scale for annual changes to the poverty guidelines. Questioned Costs: None Context: A sample of 25 patients was tested out of the total population of 1,514 encounters and 13 errors were noted where patients received an incorrect sliding fee adjustment. The sampling methodology used is not and is not intended to be statistically valid. Effect: Incorrect sliding fee discounts were given. Cause: The Organization did not comply with its sliding fee policy. Identification as a Repeat Finding: Not a repeat finding. Recommendation: We recommend that management continue to ensure that 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. In addition, management should ensure the Organization's sliding fee scale is updated annually in accordance with federal guidelines.
Health Center Program Cluster Assistance Listing 93.224 and 93.527 U.S. Department of Health and Human Services Award No. 2 H80CS26560-10-00 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 sections 56.303 (f)) Condition: Patients received a sliding fee discount that was inconsistent with the documented sliding fee discount categories under the Organization's Policy. In addition, the Organization did not update the sliding fee scale for annual changes to the poverty guidelines. Questioned Costs: None Context: A sample of 25 patients was tested out of the total population of 1,514 encounters and 13 errors were noted where patients received an incorrect sliding fee adjustment. The sampling methodology used is not and is not intended to be statistically valid. Effect: Incorrect sliding fee discounts were given. Cause: The Organization did not comply with its sliding fee policy. Identification as a Repeat Finding: Not a repeat finding. Recommendation: We recommend that management continue to ensure that 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. In addition, management should ensure the Organization's sliding fee scale is updated annually in accordance with federal guidelines.
Health Center Program Cluster Assistance Listing 93.224 and 93.527 U.S. Department of Health and Human Services Award No. 2 H80CS26560-10-00 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 sections 56.303 (f)) Condition: Patients received a sliding fee discount that was inconsistent with the documented sliding fee discount categories under the Organization's Policy. In addition, the Organization did not update the sliding fee scale for annual changes to the poverty guidelines. Questioned Costs: None Context: A sample of 25 patients was tested out of the total population of 1,514 encounters and 13 errors were noted where patients received an incorrect sliding fee adjustment. The sampling methodology used is not and is not intended to be statistically valid. Effect: Incorrect sliding fee discounts were given. Cause: The Organization did not comply with its sliding fee policy. Identification as a Repeat Finding: Not a repeat finding. Recommendation: We recommend that management continue to ensure that 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. In addition, management should ensure the Organization's sliding fee scale is updated annually in accordance with federal guidelines.
Health Center Program Cluster Assistance Listing 93.224 and 93.527 U.S. Department of Health and Human Services Award No. 2 H80CS26560-10-00 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 sections 56.303 (f)) Condition: Patients received a sliding fee discount that was inconsistent with the documented sliding fee discount categories under the Organization's Policy. In addition, the Organization did not update the sliding fee scale for annual changes to the poverty guidelines. Questioned Costs: None Context: A sample of 25 patients was tested out of the total population of 1,514 encounters and 13 errors were noted where patients received an incorrect sliding fee adjustment. The sampling methodology used is not and is not intended to be statistically valid. Effect: Incorrect sliding fee discounts were given. Cause: The Organization did not comply with its sliding fee policy. Identification as a Repeat Finding: Not a repeat finding. Recommendation: We recommend that management continue to ensure that 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. In addition, management should ensure the Organization's sliding fee scale is updated annually in accordance with federal guidelines.
COVID-19 Coronavirus State and Local Fiscal Recovery Funds Assistance Listing 21.027 U.S. Department of Treasury Missouri Coalition for Primary Health Care d/b/a Missouri Primary Care Association Criteria or Specific Requirement: Procurement, Suspension, and Debarment – 2 CFR 180 Condition: The Organization does not have adequate policies governing suspension and debarment requirements for the purchase of goods or services charged to federal awards. Specifically, the Organization did not verify that vendors were not suspended, debarred, or otherwise excluded. Cause: The Organization does not include a review of the federal suspended and debarment party list as part of the Organization's procurement policy. Effect or potential effect: Purchases were made that did not adhere to the federal government's suspension and debarment compliance requirements. Questioned Costs: None Context: 100 percent of eligible contracts were tested totaling $253,285. The Organization did not ensure the vendor was not suspended, debarred, or otherwise excluded before entering into contracts. The vendors were not on the suspended and debarred listing.. Identification as a Repeat Finding: Not a repeat finding. Recommendation: The Organization should develop a suspension and debarment policy and ensure proper staff education on the policy once established. In addition, the Organization should review the policy on an annual basis to ensure it is consistent with the Uniform Guidance.
Health Center Program Cluster Assistance Listing 93.224 and 93.527 U.S. Department of Health and Human Services Award No. 2 H80CS26560-10-00 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 sections 56.303 (f)) Condition: Patients received a sliding fee discount that was inconsistent with the documented sliding fee discount categories under the Organization's Policy. In addition, the Organization did not update the sliding fee scale for annual changes to the poverty guidelines. Questioned Costs: None Context: A sample of 25 patients was tested out of the total population of 1,514 encounters and 13 errors were noted where patients received an incorrect sliding fee adjustment. The sampling methodology used is not and is not intended to be statistically valid. Effect: Incorrect sliding fee discounts were given. Cause: The Organization did not comply with its sliding fee policy. Identification as a Repeat Finding: Not a repeat finding. Recommendation: We recommend that management continue to ensure that 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. In addition, management should ensure the Organization's sliding fee scale is updated annually in accordance with federal guidelines.
Health Center Program Cluster Assistance Listing 93.224 and 93.527 U.S. Department of Health and Human Services Award No. 2 H80CS26560-10-00 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 sections 56.303 (f)) Condition: Patients received a sliding fee discount that was inconsistent with the documented sliding fee discount categories under the Organization's Policy. In addition, the Organization did not update the sliding fee scale for annual changes to the poverty guidelines. Questioned Costs: None Context: A sample of 25 patients was tested out of the total population of 1,514 encounters and 13 errors were noted where patients received an incorrect sliding fee adjustment. The sampling methodology used is not and is not intended to be statistically valid. Effect: Incorrect sliding fee discounts were given. Cause: The Organization did not comply with its sliding fee policy. Identification as a Repeat Finding: Not a repeat finding. Recommendation: We recommend that management continue to ensure that 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. In addition, management should ensure the Organization's sliding fee scale is updated annually in accordance with federal guidelines.
Health Center Program Cluster Assistance Listing 93.224 and 93.527 U.S. Department of Health and Human Services Award No. 2 H80CS26560-10-00 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 sections 56.303 (f)) Condition: Patients received a sliding fee discount that was inconsistent with the documented sliding fee discount categories under the Organization's Policy. In addition, the Organization did not update the sliding fee scale for annual changes to the poverty guidelines. Questioned Costs: None Context: A sample of 25 patients was tested out of the total population of 1,514 encounters and 13 errors were noted where patients received an incorrect sliding fee adjustment. The sampling methodology used is not and is not intended to be statistically valid. Effect: Incorrect sliding fee discounts were given. Cause: The Organization did not comply with its sliding fee policy. Identification as a Repeat Finding: Not a repeat finding. Recommendation: We recommend that management continue to ensure that 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. In addition, management should ensure the Organization's sliding fee scale is updated annually in accordance with federal guidelines.
Health Center Program Cluster Assistance Listing 93.224 and 93.527 U.S. Department of Health and Human Services Award No. 2 H80CS26560-10-00 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 sections 56.303 (f)) Condition: Patients received a sliding fee discount that was inconsistent with the documented sliding fee discount categories under the Organization's Policy. In addition, the Organization did not update the sliding fee scale for annual changes to the poverty guidelines. Questioned Costs: None Context: A sample of 25 patients was tested out of the total population of 1,514 encounters and 13 errors were noted where patients received an incorrect sliding fee adjustment. The sampling methodology used is not and is not intended to be statistically valid. Effect: Incorrect sliding fee discounts were given. Cause: The Organization did not comply with its sliding fee policy. Identification as a Repeat Finding: Not a repeat finding. Recommendation: We recommend that management continue to ensure that 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. In addition, management should ensure the Organization's sliding fee scale is updated annually in accordance with federal guidelines.
COVID-19 Coronavirus State and Local Fiscal Recovery Funds Assistance Listing 21.027 U.S. Department of Treasury Missouri Coalition for Primary Health Care d/b/a Missouri Primary Care Association Criteria or Specific Requirement: Procurement, Suspension, and Debarment – 2 CFR 180 Condition: The Organization does not have adequate policies governing suspension and debarment requirements for the purchase of goods or services charged to federal awards. Specifically, the Organization did not verify that vendors were not suspended, debarred, or otherwise excluded. Cause: The Organization does not include a review of the federal suspended and debarment party list as part of the Organization's procurement policy. Effect or potential effect: Purchases were made that did not adhere to the federal government's suspension and debarment compliance requirements. Questioned Costs: None Context: 100 percent of eligible contracts were tested totaling $253,285. The Organization did not ensure the vendor was not suspended, debarred, or otherwise excluded before entering into contracts. The vendors were not on the suspended and debarred listing.. Identification as a Repeat Finding: Not a repeat finding. Recommendation: The Organization should develop a suspension and debarment policy and ensure proper staff education on the policy once established. In addition, the Organization should review the policy on an annual basis to ensure it is consistent with the Uniform Guidance.