#2024-002: Grant Program: Department of Health and Human Services Health Centers Cluster – Assistance Listing #93.224 and 93.527
Condition: As a result of our audit procedures, we noted an instance where no appropriate supporting documentation or income verification were maintained by Heart of Kansas Family Healthcare, Inc. (the Organization) to substantiate eligibility for the sliding-fee discount the patient received.
Criteria: The sliding-fee scale is based on patient income and demographic information. Controls should be in place to ensure the sliding fee scale is consistently applied for each patient.
Context: The Organization did not maintain an eligibility application and income verification for 1 out of 40 patients tested.
Cause: The Organization did not ensure that all required documentation, including the sliding fee application and income verification, was obtained and retained in the patient file.
Effect: The absence of required documentation may result in patients receiving sliding fee discounts without proper eligibility verification, potentially leading to noncompliance with program requirements and expose the Organization to reputational risks. Continued noncompliance could result in loss of funding.
Recommendation: We recommend that management reinforce training for all relevant personnel on the sliding fee policy and documentation requirements. Procedures should be strengthened to ensure that all patient files include complete and accurate documentation of eligibility for sliding fee scale adjustments, including the application and income verification. Additionally, a secondary review of the applications and system input could be conducted to ensure proper documentation is verified to support eligibility.
Management Response: See Corrective Action Plan.
#2024-003: Grant Program: All Programs Included in the Schedule of Expenditures of Federal Awards – Assistance Listing # – Various
Condition: The Organization did not submit the Data Collection Form (DCF) and reporting package to the Federal Audit Clearinghouse (FAC) within the required timeframe for both fiscal years ended February 29, 2024, and February 28, 2023.
Criteria: Per 2 CFR §200.512(b), the Organization must submit the completed DCF and the reporting package to FAC within the earlier of 30 calendar days after receipt of the Auditors’ report(s), or nine months after the end of the audit period.
Context: The DCF for the year ended February 28, 2023 was not timely filed during the year ended
February 29, 2024. At the time of completion of the audit for the year ended February 29, 2024, the deadline for submission of November 28, 2024, was passed and the DCF is considered not timely filed.
Cause: The late submission was due to delays in finalizing the audits.
Effect: Failure to submit the DCF timely may delay Federal Agencies’ access to audit results and could impact the Organization’s eligibility for future funding. Additionally, an untimely filed DCF results in high risk auditee status.
Recommendation: We recommend the Organization implement procedures to ensure timely submission of the DCF and reporting packing, including establishing internal deadlines ahead of the federal due date for audit completion.
Management Response: See Corrective Action Plan.
#2024-002: Grant Program: Department of Health and Human Services Health Centers Cluster – Assistance Listing #93.224 and 93.527
Condition: As a result of our audit procedures, we noted an instance where no appropriate supporting documentation or income verification were maintained by Heart of Kansas Family Healthcare, Inc. (the Organization) to substantiate eligibility for the sliding-fee discount the patient received.
Criteria: The sliding-fee scale is based on patient income and demographic information. Controls should be in place to ensure the sliding fee scale is consistently applied for each patient.
Context: The Organization did not maintain an eligibility application and income verification for 1 out of 40 patients tested.
Cause: The Organization did not ensure that all required documentation, including the sliding fee application and income verification, was obtained and retained in the patient file.
Effect: The absence of required documentation may result in patients receiving sliding fee discounts without proper eligibility verification, potentially leading to noncompliance with program requirements and expose the Organization to reputational risks. Continued noncompliance could result in loss of funding.
Recommendation: We recommend that management reinforce training for all relevant personnel on the sliding fee policy and documentation requirements. Procedures should be strengthened to ensure that all patient files include complete and accurate documentation of eligibility for sliding fee scale adjustments, including the application and income verification. Additionally, a secondary review of the applications and system input could be conducted to ensure proper documentation is verified to support eligibility.
Management Response: See Corrective Action Plan.
#2024-003: Grant Program: All Programs Included in the Schedule of Expenditures of Federal Awards – Assistance Listing # – Various
Condition: The Organization did not submit the Data Collection Form (DCF) and reporting package to the Federal Audit Clearinghouse (FAC) within the required timeframe for both fiscal years ended February 29, 2024, and February 28, 2023.
Criteria: Per 2 CFR §200.512(b), the Organization must submit the completed DCF and the reporting package to FAC within the earlier of 30 calendar days after receipt of the Auditors’ report(s), or nine months after the end of the audit period.
Context: The DCF for the year ended February 28, 2023 was not timely filed during the year ended
February 29, 2024. At the time of completion of the audit for the year ended February 29, 2024, the deadline for submission of November 28, 2024, was passed and the DCF is considered not timely filed.
Cause: The late submission was due to delays in finalizing the audits.
Effect: Failure to submit the DCF timely may delay Federal Agencies’ access to audit results and could impact the Organization’s eligibility for future funding. Additionally, an untimely filed DCF results in high risk auditee status.
Recommendation: We recommend the Organization implement procedures to ensure timely submission of the DCF and reporting packing, including establishing internal deadlines ahead of the federal due date for audit completion.
Management Response: See Corrective Action Plan.
#2024-003: Grant Program: All Programs Included in the Schedule of Expenditures of Federal Awards – Assistance Listing # – Various
Condition: The Organization did not submit the Data Collection Form (DCF) and reporting package to the Federal Audit Clearinghouse (FAC) within the required timeframe for both fiscal years ended February 29, 2024, and February 28, 2023.
Criteria: Per 2 CFR §200.512(b), the Organization must submit the completed DCF and the reporting package to FAC within the earlier of 30 calendar days after receipt of the Auditors’ report(s), or nine months after the end of the audit period.
Context: The DCF for the year ended February 28, 2023 was not timely filed during the year ended
February 29, 2024. At the time of completion of the audit for the year ended February 29, 2024, the deadline for submission of November 28, 2024, was passed and the DCF is considered not timely filed.
Cause: The late submission was due to delays in finalizing the audits.
Effect: Failure to submit the DCF timely may delay Federal Agencies’ access to audit results and could impact the Organization’s eligibility for future funding. Additionally, an untimely filed DCF results in high risk auditee status.
Recommendation: We recommend the Organization implement procedures to ensure timely submission of the DCF and reporting packing, including establishing internal deadlines ahead of the federal due date for audit completion.
Management Response: See Corrective Action Plan.
#2024-002: Grant Program: Department of Health and Human Services Health Centers Cluster – Assistance Listing #93.224 and 93.527
Condition: As a result of our audit procedures, we noted an instance where no appropriate supporting documentation or income verification were maintained by Heart of Kansas Family Healthcare, Inc. (the Organization) to substantiate eligibility for the sliding-fee discount the patient received.
Criteria: The sliding-fee scale is based on patient income and demographic information. Controls should be in place to ensure the sliding fee scale is consistently applied for each patient.
Context: The Organization did not maintain an eligibility application and income verification for 1 out of 40 patients tested.
Cause: The Organization did not ensure that all required documentation, including the sliding fee application and income verification, was obtained and retained in the patient file.
Effect: The absence of required documentation may result in patients receiving sliding fee discounts without proper eligibility verification, potentially leading to noncompliance with program requirements and expose the Organization to reputational risks. Continued noncompliance could result in loss of funding.
Recommendation: We recommend that management reinforce training for all relevant personnel on the sliding fee policy and documentation requirements. Procedures should be strengthened to ensure that all patient files include complete and accurate documentation of eligibility for sliding fee scale adjustments, including the application and income verification. Additionally, a secondary review of the applications and system input could be conducted to ensure proper documentation is verified to support eligibility.
Management Response: See Corrective Action Plan.
#2024-003: Grant Program: All Programs Included in the Schedule of Expenditures of Federal Awards – Assistance Listing # – Various
Condition: The Organization did not submit the Data Collection Form (DCF) and reporting package to the Federal Audit Clearinghouse (FAC) within the required timeframe for both fiscal years ended February 29, 2024, and February 28, 2023.
Criteria: Per 2 CFR §200.512(b), the Organization must submit the completed DCF and the reporting package to FAC within the earlier of 30 calendar days after receipt of the Auditors’ report(s), or nine months after the end of the audit period.
Context: The DCF for the year ended February 28, 2023 was not timely filed during the year ended
February 29, 2024. At the time of completion of the audit for the year ended February 29, 2024, the deadline for submission of November 28, 2024, was passed and the DCF is considered not timely filed.
Cause: The late submission was due to delays in finalizing the audits.
Effect: Failure to submit the DCF timely may delay Federal Agencies’ access to audit results and could impact the Organization’s eligibility for future funding. Additionally, an untimely filed DCF results in high risk auditee status.
Recommendation: We recommend the Organization implement procedures to ensure timely submission of the DCF and reporting packing, including establishing internal deadlines ahead of the federal due date for audit completion.
Management Response: See Corrective Action Plan.
#2024-002: Grant Program: Department of Health and Human Services Health Centers Cluster – Assistance Listing #93.224 and 93.527
Condition: As a result of our audit procedures, we noted an instance where no appropriate supporting documentation or income verification were maintained by Heart of Kansas Family Healthcare, Inc. (the Organization) to substantiate eligibility for the sliding-fee discount the patient received.
Criteria: The sliding-fee scale is based on patient income and demographic information. Controls should be in place to ensure the sliding fee scale is consistently applied for each patient.
Context: The Organization did not maintain an eligibility application and income verification for 1 out of 40 patients tested.
Cause: The Organization did not ensure that all required documentation, including the sliding fee application and income verification, was obtained and retained in the patient file.
Effect: The absence of required documentation may result in patients receiving sliding fee discounts without proper eligibility verification, potentially leading to noncompliance with program requirements and expose the Organization to reputational risks. Continued noncompliance could result in loss of funding.
Recommendation: We recommend that management reinforce training for all relevant personnel on the sliding fee policy and documentation requirements. Procedures should be strengthened to ensure that all patient files include complete and accurate documentation of eligibility for sliding fee scale adjustments, including the application and income verification. Additionally, a secondary review of the applications and system input could be conducted to ensure proper documentation is verified to support eligibility.
Management Response: See Corrective Action Plan.
#2024-003: Grant Program: All Programs Included in the Schedule of Expenditures of Federal Awards – Assistance Listing # – Various
Condition: The Organization did not submit the Data Collection Form (DCF) and reporting package to the Federal Audit Clearinghouse (FAC) within the required timeframe for both fiscal years ended February 29, 2024, and February 28, 2023.
Criteria: Per 2 CFR §200.512(b), the Organization must submit the completed DCF and the reporting package to FAC within the earlier of 30 calendar days after receipt of the Auditors’ report(s), or nine months after the end of the audit period.
Context: The DCF for the year ended February 28, 2023 was not timely filed during the year ended
February 29, 2024. At the time of completion of the audit for the year ended February 29, 2024, the deadline for submission of November 28, 2024, was passed and the DCF is considered not timely filed.
Cause: The late submission was due to delays in finalizing the audits.
Effect: Failure to submit the DCF timely may delay Federal Agencies’ access to audit results and could impact the Organization’s eligibility for future funding. Additionally, an untimely filed DCF results in high risk auditee status.
Recommendation: We recommend the Organization implement procedures to ensure timely submission of the DCF and reporting packing, including establishing internal deadlines ahead of the federal due date for audit completion.
Management Response: See Corrective Action Plan.
#2024-003: Grant Program: All Programs Included in the Schedule of Expenditures of Federal Awards – Assistance Listing # – Various
Condition: The Organization did not submit the Data Collection Form (DCF) and reporting package to the Federal Audit Clearinghouse (FAC) within the required timeframe for both fiscal years ended February 29, 2024, and February 28, 2023.
Criteria: Per 2 CFR §200.512(b), the Organization must submit the completed DCF and the reporting package to FAC within the earlier of 30 calendar days after receipt of the Auditors’ report(s), or nine months after the end of the audit period.
Context: The DCF for the year ended February 28, 2023 was not timely filed during the year ended
February 29, 2024. At the time of completion of the audit for the year ended February 29, 2024, the deadline for submission of November 28, 2024, was passed and the DCF is considered not timely filed.
Cause: The late submission was due to delays in finalizing the audits.
Effect: Failure to submit the DCF timely may delay Federal Agencies’ access to audit results and could impact the Organization’s eligibility for future funding. Additionally, an untimely filed DCF results in high risk auditee status.
Recommendation: We recommend the Organization implement procedures to ensure timely submission of the DCF and reporting packing, including establishing internal deadlines ahead of the federal due date for audit completion.
Management Response: See Corrective Action Plan.