FAC Explorer

Audit 37381

FY End
2022-09-30
Total Expended
$5.39M
Findings
6
Programs
15
Organization: Community Health & Social Services Center, Inc. (MI)
Year: 2022 Accepted: 2023-06-07
Auditor: Yeo & Yeo PC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
39596 2022-001 Significant Deficiency Yes N
39597 2022-001 Significant Deficiency Yes N
39598 2022-001 Significant Deficiency Yes N
616038 2022-001 Significant Deficiency Yes N
616039 2022-001 Significant Deficiency Yes N
616040 2022-001 Significant Deficiency Yes N

Programs

ALN Program Spent Major Findings
93.527 Affordable Care Act (aca) Grants for New and Expanded Services Under the Health Center Program $2.15M Yes 1
93.224 Consolidated Health Centers (community Health Centers, Migrant Health Centers, Health Care for the Homeless, and Public Housing Primary Care) $801,286 Yes 1
93.847 Diabetes, Digestive, and Kidney Diseases Extramural Research $372,891 - 0
10.557 Special Supplemental Nutrition Program for Women, Infants, and Children $265,999 - 0
16.524 Legal Assistance for Victims $154,781 - 0
93.011 National Organizations of State and Local Officials $150,016 - 0
16.888 Consolidated and Technical Assistance Grant Program to Address Children and Youth Experiencing Domestic and Sexual Violence and Engage Men and Boys As Allies $148,227 - 0
16.016 Culturally and Linguistically Specific Services Program $123,097 - 0
16.588 Violence Against Women Formula Grants $98,095 - 0
16.575 Crime Victim Assistance $94,646 - 0
93.498 Provider Relief Fund $86,895 - 0
93.332 Cooperative Agreement to Support Navigators in Federally-Facilitated and State Partnership Marketplaces $80,466 - 0
93.185 Immunization Research, Demonstration, Public Information and Education_training and Clinical Skills Improvement Projects $42,000 - 0
16.017 Sexual Assault Services Formula Program $39,849 - 0
93.421 Strengthening Public Health Systems and Services Through National Partnerships to Improve and Protect the Nations Health $4,783 - 0

Contacts

Name Title Type
WSRHNWKLAM97 Debbie Mitchell Auditee
3138493920 Jessica Rolfe Auditor
No contacts on file

Notes to SEFA

Title: 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 where certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: Y Rate Explanation: The auditee used the de minimis cost rate. The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Community Health and Social Services Center, Inc. under programs of the federal government for the year ended September 30, 2022. 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 Community Health and Social Services Center, Inc., it is not intended to and does not present the financial position, changes in net assets, or cash flows of Community Health and Social Services Center, Inc.
Title: Subrecipients 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 where certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: Y Rate Explanation: The auditee used the de minimis cost rate. No amounts were provided to subrecipients.
Title: Reconciliation to the Financial Statements 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 where certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: Y Rate Explanation: The auditee used the de minimis cost rate. Federal revenues are recorded as federal grants on the Statement of Operations as follows: Federal grants per financial statements: $5,340,973, Provider relief fund (93.498) revenue in prior year, but recognized on schedule of expenditures of federal awards in current year: $45,562, Total expenditures of federal awards: $5,386,535.

Finding Details

Finding 2022-001
Program information: AL # 93.224 and 93.527, Health Center Program Cluster, Department of Health and Human Services. Criteria: Health centers must obtain sliding fee applications so that amounts owed for health center services by eligible patients are adjusted (discounted) based on the patient?s ability to pay. Condition: We tested 60 sliding fee encounters and noted that 1 of 60 sliding fee encounters tested did not have a sliding fee application. In addition, 11 out of 60 encounters tested were discounted the incorrect amount. Questioned Costs: None. Cause and Effect: The Center failed to verify sliding fee applications were obtained for all patients receiving discounts and may have incorrectly charged sliding fee discounts to charges. Recommendation: We recommend that sliding fee applications be completed for each sliding fee patient. Procedures should be implemented to verify applications are completed before the encounter is billed. In addition, the Center could consider increasing its internal sampling throughout the year to verify sliding fee applications are obtained, completed, and agree to the discount applied. Views of Responsible Officials: Management agrees with the finding. Corrective Action Plan: See attached correct plan.
Finding 2022-001
Program information: AL # 93.224 and 93.527, Health Center Program Cluster, Department of Health and Human Services. Criteria: Health centers must obtain sliding fee applications so that amounts owed for health center services by eligible patients are adjusted (discounted) based on the patient?s ability to pay. Condition: We tested 60 sliding fee encounters and noted that 1 of 60 sliding fee encounters tested did not have a sliding fee application. In addition, 11 out of 60 encounters tested were discounted the incorrect amount. Questioned Costs: None. Cause and Effect: The Center failed to verify sliding fee applications were obtained for all patients receiving discounts and may have incorrectly charged sliding fee discounts to charges. Recommendation: We recommend that sliding fee applications be completed for each sliding fee patient. Procedures should be implemented to verify applications are completed before the encounter is billed. In addition, the Center could consider increasing its internal sampling throughout the year to verify sliding fee applications are obtained, completed, and agree to the discount applied. Views of Responsible Officials: Management agrees with the finding. Corrective Action Plan: See attached correct plan.
Finding 2022-001
Program information: AL # 93.224 and 93.527, Health Center Program Cluster, Department of Health and Human Services. Criteria: Health centers must obtain sliding fee applications so that amounts owed for health center services by eligible patients are adjusted (discounted) based on the patient?s ability to pay. Condition: We tested 60 sliding fee encounters and noted that 1 of 60 sliding fee encounters tested did not have a sliding fee application. In addition, 11 out of 60 encounters tested were discounted the incorrect amount. Questioned Costs: None. Cause and Effect: The Center failed to verify sliding fee applications were obtained for all patients receiving discounts and may have incorrectly charged sliding fee discounts to charges. Recommendation: We recommend that sliding fee applications be completed for each sliding fee patient. Procedures should be implemented to verify applications are completed before the encounter is billed. In addition, the Center could consider increasing its internal sampling throughout the year to verify sliding fee applications are obtained, completed, and agree to the discount applied. Views of Responsible Officials: Management agrees with the finding. Corrective Action Plan: See attached correct plan.
Finding 2022-001
Program information: AL # 93.224 and 93.527, Health Center Program Cluster, Department of Health and Human Services. Criteria: Health centers must obtain sliding fee applications so that amounts owed for health center services by eligible patients are adjusted (discounted) based on the patient?s ability to pay. Condition: We tested 60 sliding fee encounters and noted that 1 of 60 sliding fee encounters tested did not have a sliding fee application. In addition, 11 out of 60 encounters tested were discounted the incorrect amount. Questioned Costs: None. Cause and Effect: The Center failed to verify sliding fee applications were obtained for all patients receiving discounts and may have incorrectly charged sliding fee discounts to charges. Recommendation: We recommend that sliding fee applications be completed for each sliding fee patient. Procedures should be implemented to verify applications are completed before the encounter is billed. In addition, the Center could consider increasing its internal sampling throughout the year to verify sliding fee applications are obtained, completed, and agree to the discount applied. Views of Responsible Officials: Management agrees with the finding. Corrective Action Plan: See attached correct plan.
Finding 2022-001
Program information: AL # 93.224 and 93.527, Health Center Program Cluster, Department of Health and Human Services. Criteria: Health centers must obtain sliding fee applications so that amounts owed for health center services by eligible patients are adjusted (discounted) based on the patient?s ability to pay. Condition: We tested 60 sliding fee encounters and noted that 1 of 60 sliding fee encounters tested did not have a sliding fee application. In addition, 11 out of 60 encounters tested were discounted the incorrect amount. Questioned Costs: None. Cause and Effect: The Center failed to verify sliding fee applications were obtained for all patients receiving discounts and may have incorrectly charged sliding fee discounts to charges. Recommendation: We recommend that sliding fee applications be completed for each sliding fee patient. Procedures should be implemented to verify applications are completed before the encounter is billed. In addition, the Center could consider increasing its internal sampling throughout the year to verify sliding fee applications are obtained, completed, and agree to the discount applied. Views of Responsible Officials: Management agrees with the finding. Corrective Action Plan: See attached correct plan.
Finding 2022-001
Program information: AL # 93.224 and 93.527, Health Center Program Cluster, Department of Health and Human Services. Criteria: Health centers must obtain sliding fee applications so that amounts owed for health center services by eligible patients are adjusted (discounted) based on the patient?s ability to pay. Condition: We tested 60 sliding fee encounters and noted that 1 of 60 sliding fee encounters tested did not have a sliding fee application. In addition, 11 out of 60 encounters tested were discounted the incorrect amount. Questioned Costs: None. Cause and Effect: The Center failed to verify sliding fee applications were obtained for all patients receiving discounts and may have incorrectly charged sliding fee discounts to charges. Recommendation: We recommend that sliding fee applications be completed for each sliding fee patient. Procedures should be implemented to verify applications are completed before the encounter is billed. In addition, the Center could consider increasing its internal sampling throughout the year to verify sliding fee applications are obtained, completed, and agree to the discount applied. Views of Responsible Officials: Management agrees with the finding. Corrective Action Plan: See attached correct plan.