FAC Explorer

Audit 42488

FY End
2022-03-31
Total Expended
$4.44M
Findings
2
Programs
2
Organization: Bluegrass Primary Health Care Center, Inc. (KY)
Year: 2022 Accepted: 2023-01-08
Auditor: Blue and CO LLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
49825 2022-003 Material Weakness Yes N
626267 2022-003 Material Weakness Yes N

Programs

ALN Program Spent Major Findings
93.527 Affordable Care Act (aca) Grants for New and Expanded Services Under the Health Center Program $3.11M Yes 0
93.224 Consolidated Health Centers (community Health Centers, Migrant Health Centers, Health Care for the Homeless, and Public Housing Primary Care) $702,055 Yes 1

Contacts

Name Title Type
CPUMTXB6DB33 Alan S Wrightson Auditee
8599777472 Steve Jones 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 the 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 grant activity of Bluegrass Primary Health Care Center, Inc. (BPHCC) under programs of the federal government for the year ended March 31, 2022. The information in this Schedule is presented in accordance with 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 BPHCC, it is not intended to and does not present the financial position, changes in net assets, or cash flows of BPHCC.

Finding Details

Finding 2022-003
2022-003 Sliding Fee Scale Criteria ? BPHCC should apply the sliding fee scale based on patient income and family size for qualifying individuals. Condition ? Based on the 40 patients selected for Single Audit compliance testing, we noted 3 errors. In each instance, we noted that the wrong class was selected when applying the sliding fee discount to patient balances based on the patient?s individual incomes and family size of their respective households, resulting in the wrong discount being applied. Cause ? The cause of this deficiency was an error in the application of the effective sliding fee discount schedule based on the verified income and household size of each respective patient. Effect ? The effect was an improper sliding fee discount being applied to various patient accounts based on the effective sliding fee discount schedule and policy. Recommendation ? We recommend that BPHCC review procedures to ensure that sliding fee discounts are properly applied and posted to patient accounts for eligible encounters. Management?s Response ? We recognize the needs for proper internal control processes and procedures to ensure that sliding fee discounts are properly applied and posted to patient accounts for eligible encounters.
Finding 2022-003
2022-003 Sliding Fee Scale Criteria ? BPHCC should apply the sliding fee scale based on patient income and family size for qualifying individuals. Condition ? Based on the 40 patients selected for Single Audit compliance testing, we noted 3 errors. In each instance, we noted that the wrong class was selected when applying the sliding fee discount to patient balances based on the patient?s individual incomes and family size of their respective households, resulting in the wrong discount being applied. Cause ? The cause of this deficiency was an error in the application of the effective sliding fee discount schedule based on the verified income and household size of each respective patient. Effect ? The effect was an improper sliding fee discount being applied to various patient accounts based on the effective sliding fee discount schedule and policy. Recommendation ? We recommend that BPHCC review procedures to ensure that sliding fee discounts are properly applied and posted to patient accounts for eligible encounters. Management?s Response ? We recognize the needs for proper internal control processes and procedures to ensure that sliding fee discounts are properly applied and posted to patient accounts for eligible encounters.