FAC Explorer

Audit 39193

FY End
2022-04-30
Total Expended
$1.64M
Findings
4
Programs
4
Organization: Tensas Community Health Center (LA)
Year: 2022 Accepted: 2023-02-16
Auditor: Hawthorn Waymouth & Carroll LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
42772 2022-002 Significant Deficiency Yes N
42773 2022-001 Significant Deficiency - C
619214 2022-002 Significant Deficiency Yes N
619215 2022-001 Significant Deficiency - C

Programs

ALN Program Spent Major Findings
93.527 Affordable Care Act (aca) Grants for New and Expanded Services Under the Health Center Program $1.08M Yes 0
93.224 Consolidated Health Centers (community Health Centers, Migrant Health Centers, Health Care for the Homeless, and Public Housing Primary Care) $491,355 Yes 1
93.498 Provider Relief Fund $71,799 - 0
93.526 Affordable Care Act (aca) Grants for Capital Development in Health Centers $0 - 1

Contacts

Name Title Type
WJUFKBDHUUT9 Jackie Schauf Auditee
3187661967 Kevin Rodriguez 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 cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Tensas Community Health Center, Inc. under programs of the federal government for the year ended April 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 the Center, it is not intended to and does not present the financial position, change in net assets, or cash flows of the Center.

Finding Details

Finding 2022-002
Criteria: Health Centers must prepare and apply a sliding fee discount schedule so that amounts owed for health center services by eligible patients are adjusted or discounted based on the patient?s ability to pay. Condition: Some patients did not receive the proper sliding fee discount. Cause: Errors within the setup of the Center?s billing software. Context: Of the 60 patients sampled, 17 patients did not receive the proper adjustment or discount. Effect: Improper adjustments or discounts could lead to inaccurate financial statements as well as improper patient billings. Auditor's Recommendation: Management should have procedures in place ensuring that each eligible patient receives the proper discount or adjustment.
Finding 2022-001
Criteria: A non-federal entity must minimize the time elapsing between the transfer of funds from the U.S. Treasury and disbursement by the non-federal entity for direct program or project costs. Condition: The Center had $116,113 in drawdowns on a federal grant for which no funds had been expended. Cause: The drawdown was inadvertently made out of the wrong grant and not detected by management until several months after year-end. Context: Management made two drawdowns near the end of the fiscal year totaling $116,113. Effect: The Center is not in compliance with the cash management compliance requirement. Auditor's Recommendation: The Center should have proper internal procedures in place to regularly reconcile drawdowns made per grant to ensure the funds are being drawn from the appropriate grant.
Finding 2022-002
Criteria: Health Centers must prepare and apply a sliding fee discount schedule so that amounts owed for health center services by eligible patients are adjusted or discounted based on the patient?s ability to pay. Condition: Some patients did not receive the proper sliding fee discount. Cause: Errors within the setup of the Center?s billing software. Context: Of the 60 patients sampled, 17 patients did not receive the proper adjustment or discount. Effect: Improper adjustments or discounts could lead to inaccurate financial statements as well as improper patient billings. Auditor's Recommendation: Management should have procedures in place ensuring that each eligible patient receives the proper discount or adjustment.
Finding 2022-001
Criteria: A non-federal entity must minimize the time elapsing between the transfer of funds from the U.S. Treasury and disbursement by the non-federal entity for direct program or project costs. Condition: The Center had $116,113 in drawdowns on a federal grant for which no funds had been expended. Cause: The drawdown was inadvertently made out of the wrong grant and not detected by management until several months after year-end. Context: Management made two drawdowns near the end of the fiscal year totaling $116,113. Effect: The Center is not in compliance with the cash management compliance requirement. Auditor's Recommendation: The Center should have proper internal procedures in place to regularly reconcile drawdowns made per grant to ensure the funds are being drawn from the appropriate grant.