Audit 353538

FY End
2024-12-31
Total Expended
$1.63M
Findings
4
Programs
4
Year: 2024 Accepted: 2025-04-14

Organization Exclusion Status:

Checking exclusion status...

Findings

ID Ref Severity Repeat Requirement
554938 2024-001 Significant Deficiency Yes N
554939 2024-001 Significant Deficiency Yes N
1131380 2024-001 Significant Deficiency Yes N
1131381 2024-001 Significant Deficiency Yes N

Contacts

Name Title Type
YPCBNM3SJV79 Carla Melendez Auditee
5753873334 Farley Vener Auditor
No contacts on file

Notes to SEFA

Title: Basis of presentation Accounting Policies: the accompanying schedule of expenditures of federal awards (the "Schedule") includes the federal award activity of the MVCHS. Under programs of the federal government for the year ended December 31, 2024. The information in this Schedule is presented in accordance with the requirements of 2 CFR Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (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 Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Any negative amounts shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. Pass-thru entity identifying numbers are presented where available. De Minimis Rate Used: N Rate Explanation: MVCHS did not use 10% de minimis indirect cost rate (prior) or 15% after October 1, 2024. the accompanying schedule of expenditures of federal awards (the "Schedule") includes the federal award activity of the MVCHS. Under programs of the federal government for the year ended December 31, 2024. The information in this Schedule is presented in accordance with the requirements of 2 CFR Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (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 Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Any negative amounts shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. Pass-thru entity identifying numbers are presented where available.
Title: Payments to subrecipents Accounting Policies: the accompanying schedule of expenditures of federal awards (the "Schedule") includes the federal award activity of the MVCHS. Under programs of the federal government for the year ended December 31, 2024. The information in this Schedule is presented in accordance with the requirements of 2 CFR Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (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 Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Any negative amounts shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. Pass-thru entity identifying numbers are presented where available. De Minimis Rate Used: N Rate Explanation: MVCHS did not use 10% de minimis indirect cost rate (prior) or 15% after October 1, 2024. MVCHS had no subrecipients as of December 31, 2024.
Title: Non-cash assistance Accounting Policies: the accompanying schedule of expenditures of federal awards (the "Schedule") includes the federal award activity of the MVCHS. Under programs of the federal government for the year ended December 31, 2024. The information in this Schedule is presented in accordance with the requirements of 2 CFR Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (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 Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Any negative amounts shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. Pass-thru entity identifying numbers are presented where available. De Minimis Rate Used: N Rate Explanation: MVCHS did not use 10% de minimis indirect cost rate (prior) or 15% after October 1, 2024. There were no federal awards expended in the form of non-cash assistance or loan guarantees outstanding at year-end.
Title: Indirect cost Accounting Policies: the accompanying schedule of expenditures of federal awards (the "Schedule") includes the federal award activity of the MVCHS. Under programs of the federal government for the year ended December 31, 2024. The information in this Schedule is presented in accordance with the requirements of 2 CFR Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (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 Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Any negative amounts shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. Pass-thru entity identifying numbers are presented where available. De Minimis Rate Used: N Rate Explanation: MVCHS did not use 10% de minimis indirect cost rate (prior) or 15% after October 1, 2024. MVCHS did not use 10% de minimis indirect cost rate (prior) or 15% after October 1, 2024.
Title: Federal Tort Claims Act Accounting Policies: the accompanying schedule of expenditures of federal awards (the "Schedule") includes the federal award activity of the MVCHS. Under programs of the federal government for the year ended December 31, 2024. The information in this Schedule is presented in accordance with the requirements of 2 CFR Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (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 Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Any negative amounts shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. Pass-thru entity identifying numbers are presented where available. De Minimis Rate Used: N Rate Explanation: MVCHS did not use 10% de minimis indirect cost rate (prior) or 15% after October 1, 2024. the organization is deemed an employee of the Federal Government for the purposes of malpractice liability protection under the Federal Tort Claims Act (FTCA) for the period this audit report covers.

Finding Details

During our compliance testing of federal awards, we noted that income information for 2 out of 30 patients tested was incorrectly entered into the system, leading to improper application of sliding fee discounts. Additionally, for 3 out of 30 patients tested, sliding fee calculations were accurate when using net income. However, the Sliding Fee Discount Program application explicitly requires gross income figures. Neither the program application form nor the related policies indicated that net income should be utilized.
During our compliance testing of federal awards, we noted that income information for 2 out of 30 patients tested was incorrectly entered into the system, leading to improper application of sliding fee discounts. Additionally, for 3 out of 30 patients tested, sliding fee calculations were accurate when using net income. However, the Sliding Fee Discount Program application explicitly requires gross income figures. Neither the program application form nor the related policies indicated that net income should be utilized.
During our compliance testing of federal awards, we noted that income information for 2 out of 30 patients tested was incorrectly entered into the system, leading to improper application of sliding fee discounts. Additionally, for 3 out of 30 patients tested, sliding fee calculations were accurate when using net income. However, the Sliding Fee Discount Program application explicitly requires gross income figures. Neither the program application form nor the related policies indicated that net income should be utilized.
During our compliance testing of federal awards, we noted that income information for 2 out of 30 patients tested was incorrectly entered into the system, leading to improper application of sliding fee discounts. Additionally, for 3 out of 30 patients tested, sliding fee calculations were accurate when using net income. However, the Sliding Fee Discount Program application explicitly requires gross income figures. Neither the program application form nor the related policies indicated that net income should be utilized.