FAC Explorer

Audit 355210

FY End
2024-06-30
Total Expended
$4.02M
Findings
8
Programs
12
Organization: Community Health Center Dba Alluvion Health, Inc. (MT)
Year: 2024 Accepted: 2025-05-01
Auditor: Withumsmith+brown PC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
558976 2024-001 Significant Deficiency Yes N
558977 2024-001 Significant Deficiency Yes N
558978 2024-001 Significant Deficiency Yes N
558979 2024-001 Significant Deficiency Yes N
1135418 2024-001 Significant Deficiency Yes N
1135419 2024-001 Significant Deficiency Yes N
1135420 2024-001 Significant Deficiency Yes N
1135421 2024-001 Significant Deficiency Yes N

Programs

ALN Program Spent Major Findings
93.224 Health Center Program (community Health Centers, Migrant Health Centers, Health Care for the Homeless, and Public Housing Primary Care) $1.85M Yes 1
17.268 H-1b Job Training Grants $395,088 - 0
93.526 Grants for Capital Development in Health Centers $278,311 - 0
93.243 Substance Abuse and Mental Health Services Projects of Regional and National Significance $277,486 - 0
93.530 Teaching Health Center Graduate Medical Education Payment $186,798 - 0
93.150 Projects for Assistance in Transition From Homelessness (path) $163,588 - 0
93.958 Block Grants for Community Mental Health Services $158,246 - 0
93.788 Opioid Str $155,796 - 0
93.391 Activities to Support State, Tribal, Local and Territorial (stlt) Health Department Response to Public Health Or Healthcare Crises $126,400 - 0
93.575 Child Care and Development Block Grant $64,882 - 0
93.940 Hiv Prevention Activities Health Department Based $56,833 - 0
93.527 Grants for New and Expanded Services Under the Health Center Program $1,680 Yes 1

Contacts

Name Title Type
W1KCJAUR1GS1 Brenda Ries Auditee
4067919263 Erik Halluska, CPA Auditor
No contacts on file

Notes to SEFA

Title: BASIS OF ACCOUNTING Accounting Policies: Expenditures reported on the schedules of expenditures of federal awards 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, if any, represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. Pass-through entity identifying numbers are presented where available. De Minimis Rate Used: N Rate Explanation: The Organization has not elected to use the 10% de minimus indirect cost rate allowed under Uniform Guidance. The accompanying Schedule of Expenditures of Federal Awards (the “Schedule”) includes the federal grant activity of Alluvion Health and is presented on the accrual basis of accounting. 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 Alluvion Health, it is not intended to and does not present the financial position, changes in net assets, or cash flows of Alluvion Health.
Title: RECEIVABLE FROM DEPARTMENT OF HEALTH AND HUMAN SERVICES Accounting Policies: Expenditures reported on the schedules of expenditures of federal awards 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, if any, represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. Pass-through entity identifying numbers are presented where available. De Minimis Rate Used: N Rate Explanation: The Organization has not elected to use the 10% de minimus indirect cost rate allowed under Uniform Guidance. The Organization submits requests for reimbursement to the Department of Health and Human Services on a periodic basis. At June 30, 2024, receivables from the U.S. Department of Health and Human Services totaled $32,085.
Title: SUBRECIPIENTS Accounting Policies: Expenditures reported on the schedules of expenditures of federal awards 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, if any, represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. Pass-through entity identifying numbers are presented where available. De Minimis Rate Used: N Rate Explanation: The Organization has not elected to use the 10% de minimus indirect cost rate allowed under Uniform Guidance. There were no federal awards provided to subrecipients.

Finding Details

Finding 2024-001
#2024-001 – Misapplication of the Sliding Fee Scale – Special Tests and Provisions – Assistance Listing Numbers: 93.224 and 93.527 Consolidated Health Center Cluster (Repeat Finding) Type of Finding: Significant Deficiency in Internal Control over Compliance Condition: Inadequate oversight in ensuring compliance with its sliding fee scale policies and federal sliding fee guidelines. Criteria: The Health Center Program Compliance Manual requires a health center to have operating procedures assessing and re-assessing all patients for income and family size consistent with approved sliding fee discount program policies. Effect: The Organization did not properly follow its sliding fee scale policy and procedures for patients that applied for a sliding fee discount. Context: 7 out of 60 patients selected for testing received an incorrect discount based on the approved sliding fee scale and patient income levels. Questioned Costs: None Cause: Inconsistent application of the policies and procedures approved by the Organization. View of Responsible Officials: Management agrees with the finding. Recommendation: We recommend the Organization review its current policies and procedures and continue to provide training to all staff members handling the sliding fee scale assessments to ensure assessments are performed in accordance with policy.
Finding 2024-001
#2024-001 – Misapplication of the Sliding Fee Scale – Special Tests and Provisions – Assistance Listing Numbers: 93.224 and 93.527 Consolidated Health Center Cluster (Repeat Finding) Type of Finding: Significant Deficiency in Internal Control over Compliance Condition: Inadequate oversight in ensuring compliance with its sliding fee scale policies and federal sliding fee guidelines. Criteria: The Health Center Program Compliance Manual requires a health center to have operating procedures assessing and re-assessing all patients for income and family size consistent with approved sliding fee discount program policies. Effect: The Organization did not properly follow its sliding fee scale policy and procedures for patients that applied for a sliding fee discount. Context: 7 out of 60 patients selected for testing received an incorrect discount based on the approved sliding fee scale and patient income levels. Questioned Costs: None Cause: Inconsistent application of the policies and procedures approved by the Organization. View of Responsible Officials: Management agrees with the finding. Recommendation: We recommend the Organization review its current policies and procedures and continue to provide training to all staff members handling the sliding fee scale assessments to ensure assessments are performed in accordance with policy.
Finding 2024-001
#2024-001 – Misapplication of the Sliding Fee Scale – Special Tests and Provisions – Assistance Listing Numbers: 93.224 and 93.527 Consolidated Health Center Cluster (Repeat Finding) Type of Finding: Significant Deficiency in Internal Control over Compliance Condition: Inadequate oversight in ensuring compliance with its sliding fee scale policies and federal sliding fee guidelines. Criteria: The Health Center Program Compliance Manual requires a health center to have operating procedures assessing and re-assessing all patients for income and family size consistent with approved sliding fee discount program policies. Effect: The Organization did not properly follow its sliding fee scale policy and procedures for patients that applied for a sliding fee discount. Context: 7 out of 60 patients selected for testing received an incorrect discount based on the approved sliding fee scale and patient income levels. Questioned Costs: None Cause: Inconsistent application of the policies and procedures approved by the Organization. View of Responsible Officials: Management agrees with the finding. Recommendation: We recommend the Organization review its current policies and procedures and continue to provide training to all staff members handling the sliding fee scale assessments to ensure assessments are performed in accordance with policy.
Finding 2024-001
#2024-001 – Misapplication of the Sliding Fee Scale – Special Tests and Provisions – Assistance Listing Numbers: 93.224 and 93.527 Consolidated Health Center Cluster (Repeat Finding) Type of Finding: Significant Deficiency in Internal Control over Compliance Condition: Inadequate oversight in ensuring compliance with its sliding fee scale policies and federal sliding fee guidelines. Criteria: The Health Center Program Compliance Manual requires a health center to have operating procedures assessing and re-assessing all patients for income and family size consistent with approved sliding fee discount program policies. Effect: The Organization did not properly follow its sliding fee scale policy and procedures for patients that applied for a sliding fee discount. Context: 7 out of 60 patients selected for testing received an incorrect discount based on the approved sliding fee scale and patient income levels. Questioned Costs: None Cause: Inconsistent application of the policies and procedures approved by the Organization. View of Responsible Officials: Management agrees with the finding. Recommendation: We recommend the Organization review its current policies and procedures and continue to provide training to all staff members handling the sliding fee scale assessments to ensure assessments are performed in accordance with policy.
Finding 2024-001
#2024-001 – Misapplication of the Sliding Fee Scale – Special Tests and Provisions – Assistance Listing Numbers: 93.224 and 93.527 Consolidated Health Center Cluster (Repeat Finding) Type of Finding: Significant Deficiency in Internal Control over Compliance Condition: Inadequate oversight in ensuring compliance with its sliding fee scale policies and federal sliding fee guidelines. Criteria: The Health Center Program Compliance Manual requires a health center to have operating procedures assessing and re-assessing all patients for income and family size consistent with approved sliding fee discount program policies. Effect: The Organization did not properly follow its sliding fee scale policy and procedures for patients that applied for a sliding fee discount. Context: 7 out of 60 patients selected for testing received an incorrect discount based on the approved sliding fee scale and patient income levels. Questioned Costs: None Cause: Inconsistent application of the policies and procedures approved by the Organization. View of Responsible Officials: Management agrees with the finding. Recommendation: We recommend the Organization review its current policies and procedures and continue to provide training to all staff members handling the sliding fee scale assessments to ensure assessments are performed in accordance with policy.
Finding 2024-001
#2024-001 – Misapplication of the Sliding Fee Scale – Special Tests and Provisions – Assistance Listing Numbers: 93.224 and 93.527 Consolidated Health Center Cluster (Repeat Finding) Type of Finding: Significant Deficiency in Internal Control over Compliance Condition: Inadequate oversight in ensuring compliance with its sliding fee scale policies and federal sliding fee guidelines. Criteria: The Health Center Program Compliance Manual requires a health center to have operating procedures assessing and re-assessing all patients for income and family size consistent with approved sliding fee discount program policies. Effect: The Organization did not properly follow its sliding fee scale policy and procedures for patients that applied for a sliding fee discount. Context: 7 out of 60 patients selected for testing received an incorrect discount based on the approved sliding fee scale and patient income levels. Questioned Costs: None Cause: Inconsistent application of the policies and procedures approved by the Organization. View of Responsible Officials: Management agrees with the finding. Recommendation: We recommend the Organization review its current policies and procedures and continue to provide training to all staff members handling the sliding fee scale assessments to ensure assessments are performed in accordance with policy.
Finding 2024-001
#2024-001 – Misapplication of the Sliding Fee Scale – Special Tests and Provisions – Assistance Listing Numbers: 93.224 and 93.527 Consolidated Health Center Cluster (Repeat Finding) Type of Finding: Significant Deficiency in Internal Control over Compliance Condition: Inadequate oversight in ensuring compliance with its sliding fee scale policies and federal sliding fee guidelines. Criteria: The Health Center Program Compliance Manual requires a health center to have operating procedures assessing and re-assessing all patients for income and family size consistent with approved sliding fee discount program policies. Effect: The Organization did not properly follow its sliding fee scale policy and procedures for patients that applied for a sliding fee discount. Context: 7 out of 60 patients selected for testing received an incorrect discount based on the approved sliding fee scale and patient income levels. Questioned Costs: None Cause: Inconsistent application of the policies and procedures approved by the Organization. View of Responsible Officials: Management agrees with the finding. Recommendation: We recommend the Organization review its current policies and procedures and continue to provide training to all staff members handling the sliding fee scale assessments to ensure assessments are performed in accordance with policy.
Finding 2024-001
#2024-001 – Misapplication of the Sliding Fee Scale – Special Tests and Provisions – Assistance Listing Numbers: 93.224 and 93.527 Consolidated Health Center Cluster (Repeat Finding) Type of Finding: Significant Deficiency in Internal Control over Compliance Condition: Inadequate oversight in ensuring compliance with its sliding fee scale policies and federal sliding fee guidelines. Criteria: The Health Center Program Compliance Manual requires a health center to have operating procedures assessing and re-assessing all patients for income and family size consistent with approved sliding fee discount program policies. Effect: The Organization did not properly follow its sliding fee scale policy and procedures for patients that applied for a sliding fee discount. Context: 7 out of 60 patients selected for testing received an incorrect discount based on the approved sliding fee scale and patient income levels. Questioned Costs: None Cause: Inconsistent application of the policies and procedures approved by the Organization. View of Responsible Officials: Management agrees with the finding. Recommendation: We recommend the Organization review its current policies and procedures and continue to provide training to all staff members handling the sliding fee scale assessments to ensure assessments are performed in accordance with policy.