FAC Explorer

Audit 384082

FY End
2023-06-30
Total Expended
$16.21M
Findings
3
Programs
3
Organization: Greene County Health Care INC (NC)
Year: 2023 Accepted: 2026-01-28
Auditor: FORVIS MAZARS

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1170815 2023-002 Material Weakness Yes N
1170816 2023-002 Material Weakness Yes N
1170817 2023-002 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) $8.81M Yes 1
93.527 GRANTS FOR NEW AND EXPANDED SERVICES UNDER THE HEALTH CENTER PROGRAM $384,961 Yes 1
93.498 PROVIDER RELIEF FUND AND AMERICAN RESCUE PLAN (ARP) RURAL DISTRIBUTION $213,279 Yes 0

Contacts

Name Title Type
RC9EMSNFQVN5 Daphne, Betts-Hemby Auditee
2527478162 Stacy Moultrie Auditor
No contacts on file

Notes to SEFA

The accompanying schedule of expenditures of federal and state awards (the “Schedule”) includes the federal and state grant/award activity of Greene County Health Care Incorporated dba Contentnea Health (the “Organization”) for the year ended June 30, 2023. 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) and the North Carolina State Single Audit Implementation Act. 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 and statements of operations and changes in net assets or cash flows of the Organization.
Expenditures reported in the accompanying 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 allowed or are limited as to reimbursement.
The Organization has not elected to use the de minimus indirect cost rate allowed under the Uniform Guidance.

Finding Details

Finding 2023-002
Health Center Program Cluster Assistance Listing Numbers 93.224 and 93.527 U.S. Department of Health and Human Services Criteria or Specific Requirement: Special Tests and Provision Sliding Fee Discounts (42 USC 254(k)(3)(g); 42 CFR sections 51c.303(g); and 42 CFRsections 56.303(f). Condition: Sliding fee discounts applied to patient charges were inconsistent with the Organization’s sliding fee discount policy. Cause: The Organization did not comply with their sliding fee policy. Effect or potential effect: Sliding fee discounts were given to patients that were inconsistent with the Organization’s sliding fee discount policy. Questioned cost: None Context: A sample of 60 encounters were tested out of the total population of 56,150 encounters. The sampling methodology used is not and is not intended to be statistically valid. Five patients received a sliding fee adjustment that was inconsistent with the approved policy based on their income documentation. Identification as a repeat finding: Not a repeat finding Recommendation: It is recommended that management continue to ensure all personnel understand the sliding fee scale policy and adhere to the requirements and guidelines set forth in the policy. Procedures should be implemented to ensure that eligible patients receive discounts in accordance with the sliding fee scale and the Health Center Program Compliance Manual. Views of responsible officials: The Organization agrees with this finding.