FAC Explorer

Audit 372079

FY End
2024-04-30
Total Expended
$2.90M
Findings
4
Programs
4
Organization: Centerplace Health, Inc. (FL)
Year: 2024 Accepted: 2025-11-13
Auditor: WARREN AVERETT LLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1162269 2024-002 Material Weakness Yes N
1162270 2024-002 Material Weakness Yes N
1162271 2024-002 Material Weakness Yes N
1162272 2024-002 Material Weakness 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) $154,523 Yes 1
32.006 COVID-19 TELEHEALTH PROGRAM $91,179 Yes 0
93.527 GRANTS FOR NEW AND EXPANDED SERVICES UNDER THE HEALTH CENTER PROGRAM $86,066 Yes 1
93.526 GRANTS FOR CAPITAL DEVELOPMENT IN HEALTH CENTERS $61,290 Yes 0

Contacts

Name Title Type
WH6YFXJVM3K7 Bob Rodriguez Auditee
9415290249 Michelle Sanchez Auditor
No contacts on file

Notes to SEFA

The accompanying schedule of expenditures of federal awards includes the federal grant activities of CenterPlace Health, Inc. (the “Organization”) for the year ended April 30, 2024. 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 (the Uniform Guidance). Because the schedule presents only a selected portion of the operations of the Organization, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the Organization.
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.
The Organization has elected not to use the 10% de minimis cost rate allowed by the Uniform Guidance.
The U.S. Office of Management and Budget Compliance Supplement defines a cluster of programs as a grouping of closely related programs that share common compliance requirements. There was one program that met this criterion for the current fiscal year, Assistance Listing Number 93.224/93.527 – Health Center Program Cluster.
The grant revenue accounts are subject to audit and adjustment. If any expenditures or expenses are disallowed by the grantor agencies as a result of such audit, any claim for reimbursement to the grant agencies would become a liability of the Organization. In the opinion of management, all grant expenditures are in compliance with the terms of the grant agreements and applicable federal laws and regulations.

Finding Details

Finding 2024-002
FINDING 2024-002 – SPECIAL TESTS AND PROVISIONS Identification of Federal Program U.S. Department of Health and Human Services 93.224 / 93.527 – Health Center Cluster MATERIAL WEAKNESS Criteria – Health centers are required to have a corresponding schedule of discounts applied and adjusted on the basis of patients’ ability to pay and their eligibility. A patient’s eligibility to pay is determined on the basis of the official poverty guideline, as revised by DHHS (42 CFR Sections 51c, 107(b)(5), 56.108(b)(5), and 56.303(f). The Organization should be implementing and monitoring procedures to properly determine, calculate, and review sliding fee discounts to patients in accordance with the Organization’s sliding fee scale.Condition – While performing our audit, we noted that the Organization did not properly determine the sliding fee discount given to patients selected for testing based on the sliding fee scale in effect for the year ended April 30, 2024. Cause – Policies and procedures were not followed to ensure that the appropriate sliding fee discount adjustment was properly applied to all eligible transactions. Effect or Potential Effect – The Organization did not comply with the determination of sliding fee discounts based on the federal poverty guidelines in effect for the year ended April 30, 2024. In addition, the Organization may not have properly calculated the sliding fee discount given to the patients, and the discount given, if any, may not have been based on the patient’s ability to pay. Questioned Costs – None Context – While performing our audit, we noted that the Organization did not have proper documentation to support the sliding fee discount given to 16 out of 40 patients selected for testing based on the sliding fee scale in effect for the year ended April 30, 2024. Repeat Findings – Yes Recommendation – We recommend that the Organization continue to train and develop new personnel on specific processes related to compliance requirements. In addition, the Organization should establish a review process to ensure that sliding scale charges are monitored and reviewed by a supervisor on a periodic basis to ensure compliance. Views of Responsible Officials See accompanying Corrective Action Plan