Audit 399556

HCP Compliance Reporting Federal Program: Assistance Listing 93.224 – COVID-19 – Health Center Program (Community Health Centers, Migrant Health Centers, Health Care for the Homeless, and Public Housing Primary Care) Criteria: As required by the U.S. Department of the Health and Human Services, recipients of Heath Center Program (HCP) Funds must submit periodic reports by the specified deadlines to ensure transparency and accountability in the use of funds. Condition: The entity failed to submit the required Uniform Data System Report by the required deadline. Cause: The delay was attributed to insufficient internal controls over federal award reporting. Specifically, there was a lack of a formal process to track and meet compliance deadlines for HCP reporting requirements. Effect: HCP grant requirements set forth by the U.S. Department of the Treasury were not met. Recommendation: Management should implement robust internal controls to ensure compliance with all federal reporting requirements. Management’s Recommendation: The Center concurs with the recommendation and is considering corrective action for 2025.

HCP Reporting Accuracy Federal Program: Assistance Listing 93.224 – COVID-19 – Health Center Program (Community Health Centers, Migrant Health Centers, Health Care for the Homeless, and Public Housing Primary Care) Criteria: As required by the U.S. Department of the Health and Human Services, recipients of Heath Center Program (HCP) Funds must submit periodic reports of accurate financial information to ensure transparency and accountability in the use of funds. Condition: The entity submitted materially incorrect financial information in the Uniform Data System Report. Cause: The error was attributed to insufficient internal controls over federal award reporting. Specifically, there was a lack of a formal process to reconcile financial information from the accounting systems to the HCP report. Effect: HCP grant requirements set forth by the U.S. Department of the Treasury were not met. Recommendation: Management should implement robust internal controls to ensure compliance with all federal reporting requirements. Management’s Recommendation: The Center concurs with the recommendation and is considering corrective action for 2025.

HCP Slide Fees Federal Program: : Assistance Listing 93.224 – COVID-19 – Health Center Program (Community Health Centers, Migrant Health Centers, Health Care for the Homeless, and Public Housing Primary Care) Criteria: As required by the U.S. Department of the Health and Human Services, recipients of Heath Center Program (HCP) Funds must prepare and correctly apply a sliding fee discount schedule so that eligible patients’ fees are adjusted based on patients’ ability to pay. Condition: The entity submitted incorrectly applied the sliding fee discount schedule so that a patient was placed on the incorrect slide their and received incorrect patient fees. Cause: The error was attributed to insufficient internal controls over patient fees. Effect: HCP grant requirements set forth by the U.S. Department of the Treasury were not met. Recommendation: Management should implement robust internal controls to ensure the slide fee discount schedule is applied correctly. Management’s Recommendation: The Center concurs with the recommendation and is considering corrective action for 2025.