Audit 41539

2022-001 Sliding Fee Discount Determination ALN: 93.224 Program: Health Center Program Cluster Agency: US Department of Health and Human Services Compliance Requirement: N- Special Tests and Provisions Repeat Finding: No Criteria: Federal grant compliance provisions require that West Oakland Health Council correctly identify a patient's ability to pay and that the rates for services be adjusted accordingly based on the sliding fee schedule. West Oakland Health Council is required to follow its sliding fee policy when providing discounts to eligible patients. Finding/ Condition: In our sample of 40 tested items, patient information was inadequate to determine the proper sliding fee discount or the patient was given incorrect discounts based on information provided. Questioned Cost: None. Effect: Lack of strict enforcement of the policy of sliding fee eligibility determination and compliance may have resulted in West Oakland Health Council providing discounted services greater to or less than the appropriate amounts to beneficiaries. Cause: Inadequate understanding of the sliding fee program requirements and West Oakland Health Council policies by employees involved in sliding fee determination. Recommendation: Training should be provided to employees on the sliding fee program requirements. West Oakland Health Council should perform regular audits of sliding fee transactions to identify weaknesses in compliance. Views of Responsible Officials and Corrective Action Plan: West Oakland Health Council agrees with the finding and will implement additional controls to ensure that this does not recur. Please refer to the corrective action plan on page 35.

2022-002 Compliance Over Reporting ALN: 93.224 Program: Health Center Program Cluster Agency: US Department of Health and Human Services Compliance Requirement: (L) Reporting Repeat Finding: No Criteria: Pursuant to the reporting requirement set forth by the Department of Health and Human Services, West Oakland Health Council is required to submit the single audit to the federal audit clearinghouse within the sooner of 30 days of the issuance of the audit report or nine months after the end of West Oakland Health Council?s fiscal year-end. Finding/ Condition: During our reporting period, we noted that the audit was not completed and filed timely. Questioned Cost: None. Effect: The delay in submitting the required report may lead to the granting agency to impose temporary restrictions on the drawdown process. Cause: Staff shortages and delays due to COVID-19 protocol caused delay in the preparation and reporting of the required forms. Recommendation: We recommend the West Oakland Health Council file the year-end audit in a timely manner. Views of Responsible Officials and Corrective Action Plan: West Oakland Health Council agrees with the finding and will implement additional controls to ensure that this does not recur. Please refer to the corrective action plan on page 35.

2022-001 Sliding Fee Discount Determination ALN: 93.224 Program: Health Center Program Cluster Agency: US Department of Health and Human Services Compliance Requirement: N- Special Tests and Provisions Repeat Finding: No Criteria: Federal grant compliance provisions require that West Oakland Health Council correctly identify a patient's ability to pay and that the rates for services be adjusted accordingly based on the sliding fee schedule. West Oakland Health Council is required to follow its sliding fee policy when providing discounts to eligible patients. Finding/ Condition: In our sample of 40 tested items, patient information was inadequate to determine the proper sliding fee discount or the patient was given incorrect discounts based on information provided. Questioned Cost: None. Effect: Lack of strict enforcement of the policy of sliding fee eligibility determination and compliance may have resulted in West Oakland Health Council providing discounted services greater to or less than the appropriate amounts to beneficiaries. Cause: Inadequate understanding of the sliding fee program requirements and West Oakland Health Council policies by employees involved in sliding fee determination. Recommendation: Training should be provided to employees on the sliding fee program requirements. West Oakland Health Council should perform regular audits of sliding fee transactions to identify weaknesses in compliance. Views of Responsible Officials and Corrective Action Plan: West Oakland Health Council agrees with the finding and will implement additional controls to ensure that this does not recur. Please refer to the corrective action plan on page 35.

2022-002 Compliance Over Reporting ALN: 93.224 Program: Health Center Program Cluster Agency: US Department of Health and Human Services Compliance Requirement: (L) Reporting Repeat Finding: No Criteria: Pursuant to the reporting requirement set forth by the Department of Health and Human Services, West Oakland Health Council is required to submit the single audit to the federal audit clearinghouse within the sooner of 30 days of the issuance of the audit report or nine months after the end of West Oakland Health Council?s fiscal year-end. Finding/ Condition: During our reporting period, we noted that the audit was not completed and filed timely. Questioned Cost: None. Effect: The delay in submitting the required report may lead to the granting agency to impose temporary restrictions on the drawdown process. Cause: Staff shortages and delays due to COVID-19 protocol caused delay in the preparation and reporting of the required forms. Recommendation: We recommend the West Oakland Health Council file the year-end audit in a timely manner. Views of Responsible Officials and Corrective Action Plan: West Oakland Health Council agrees with the finding and will implement additional controls to ensure that this does not recur. Please refer to the corrective action plan on page 35.