Audit 414781

The organization does not have sufficient internal controls to ensure that the allowable and applicable sliding fee discount schedule is applied at the time of service. Of the 40 sliding fee discounts selected for testing, 3 were billed using a discount level that did not align with the patient's approved sliding fee schedule in effect on the date of service. These errors occurred from a miscalculation of income and resulted in some patients being charged amounts that varied from the charges allowable under the approved sliding fee discount program.

During the fiscal year, the Clinic paid $4,356 for massage services provided to employees as a wellness benefit. The employee providing this benefit is compensated entirely through the Health Centers Program (93.224). This cost was processed through the Clinic's regular payroll and was included in full within payroll costs submitted for reimbursement under the Health Centers Program. The Clinic did not have a formal written policy governing this wellness benefit, and the benefit does not represent a cost necessary to the performance of the federal award.