FAC Explorer

Audit 42500

FY End
2022-10-31
Total Expended
$8.07M
Findings
4
Programs
6
Organization: La Pine Community Health Center (OR)
Year: 2022 Accepted: 2023-08-30
Auditor: Cliftonlarsonallen LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
49840 2022-001 Significant Deficiency - N
49841 2022-001 Significant Deficiency - N
626282 2022-001 Significant Deficiency - N
626283 2022-001 Significant Deficiency - N

Programs

ALN Program Spent Major Findings
10.766 Community Facilities Loans and Grants $5.39M Yes 0
93.527 Affordable Care Act (aca) Grants for New and Expanded Services Under the Health Center Program $1.23M Yes 1
93.224 Covid-19 American Rescue Plan Act Funding for Health Centers $977,250 Yes 0
93.224 Consolidated Health Centers (community Health Centers, Migrant Health Centers, Health Care for the Homeless, and Public Housing Primary Care) $325,536 Yes 1
93.526 Affordable Care Act (aca) Grants for Capital Development in Health Centers $142,189 - 0
93.461 Covid-19 Testing for the Uninsured $926 - 0

Contacts

Name Title Type
G8FAN2A5TUT6 Karen Forman Auditee
5418761843 Kyla Delgado Auditor
No contacts on file

Notes to SEFA

Title: SUBRECIPIENTS Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principals contained in the Uniform Guidance, Subpart E, Cost Principles, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: Y Rate Explanation: The Organization has elected to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance; however, the award agreements with the Department of Health and Human Services and Department of Agriculture do not include an indirect cost reimbursement, so there were no indirect costs charged to the federal award programs for the year ended October 31, 2022. No awards were made to subrecipients for the year ended October 31, 2022.
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 principals contained in the Uniform Guidance, Subpart E, Cost Principles, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: Y Rate Explanation: The Organization has elected to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance; however, the award agreements with the Department of Health and Human Services and Department of Agriculture do not include an indirect cost reimbursement, so there were no indirect costs charged to the federal award programs for the year ended October 31, 2022. The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal grant activity of the Organization. The information in this Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Therefore, some amounts presented in this Schedule may differ from amounts presented in or used in the preparation of the basic financial statements.
Title: MAJOR PROGRAMS Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principals contained in the Uniform Guidance, Subpart E, Cost Principles, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: Y Rate Explanation: The Organization has elected to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance; however, the award agreements with the Department of Health and Human Services and Department of Agriculture do not include an indirect cost reimbursement, so there were no indirect costs charged to the federal award programs for the year ended October 31, 2022. The Uniform Guidance establishes criteria to be used in defining major programs. Major programs for the Organization are those programs selected for testing by the auditor using a risk-assessment model, as well as certain minimum expenditure requirements, as outlined in the Uniform Guidance. Programs with similar requirements may be grouped into a cluster for testing purposes.
Title: INSURANCE COVERAGE Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principals contained in the Uniform Guidance, Subpart E, Cost Principles, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: Y Rate Explanation: The Organization has elected to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance; however, the award agreements with the Department of Health and Human Services and Department of Agriculture do not include an indirect cost reimbursement, so there were no indirect costs charged to the federal award programs for the year ended October 31, 2022. The Organization maintains insurance coverage as recommended by its insurance agent of record.

Finding Details

Finding 2022-001
2022-001 Sliding Fee Program Discount Federal agency: U.S. Department of Health and Human Services Federal program title: Health Center Program Cluster CFDA Number: 93.224 and 93.527 Award Period: March 1, 2021 ? February 28, 2022 Type of Finding: Significant Deficiency in Internal Control over Compliance Condition: La Pine Community Health Center?s (the Organization) sliding fee discount program provides discount to uninsured patients based on the patient?s income and poverty levels. During our audit we noted two instances of an inaccurate sliding fee discount provided. Criteria or specific requirement: Per the Organization?s sliding fee policy, sliding fee discounts are determined and applied based on the patient's financial class per the Federal Poverty Guidelines. Special Tests and provisions: Sliding Fee Discounts (42 USC 254(k)(3)(g); 42 CFR section 51c.303(g) and 42 CFR section 56.303(f)). Questioned costs: None. Context: An initial sample of 25 encounters were tested in relation to the sliding fee discount program. Of the 25 encounters tested, there was one where the patient was assigned an incorrect sliding fee level based on their income and family size. Cause: Incorrect application of sliding fee determination. Effect: Improper sliding fee discounts were given to patients. Recommendation: CLA recommends that the Organization periodically perform internal audit procedures to identify and correct instances of misapplied sliding fee discounts. View of responsible officials and planned corrective actions: There is no disagreement with the audit finding. A review of internal procedures will be conducted to ensure that the internal control over the sliding fee program is operating. Additionally, training, and internal audits will be conducted with the responsible staff as appropriate.
Finding 2022-001
2022-001 Sliding Fee Program Discount Federal agency: U.S. Department of Health and Human Services Federal program title: Health Center Program Cluster CFDA Number: 93.224 and 93.527 Award Period: March 1, 2021 ? February 28, 2022 Type of Finding: Significant Deficiency in Internal Control over Compliance Condition: La Pine Community Health Center?s (the Organization) sliding fee discount program provides discount to uninsured patients based on the patient?s income and poverty levels. During our audit we noted two instances of an inaccurate sliding fee discount provided. Criteria or specific requirement: Per the Organization?s sliding fee policy, sliding fee discounts are determined and applied based on the patient's financial class per the Federal Poverty Guidelines. Special Tests and provisions: Sliding Fee Discounts (42 USC 254(k)(3)(g); 42 CFR section 51c.303(g) and 42 CFR section 56.303(f)). Questioned costs: None. Context: An initial sample of 25 encounters were tested in relation to the sliding fee discount program. Of the 25 encounters tested, there was one where the patient was assigned an incorrect sliding fee level based on their income and family size. Cause: Incorrect application of sliding fee determination. Effect: Improper sliding fee discounts were given to patients. Recommendation: CLA recommends that the Organization periodically perform internal audit procedures to identify and correct instances of misapplied sliding fee discounts. View of responsible officials and planned corrective actions: There is no disagreement with the audit finding. A review of internal procedures will be conducted to ensure that the internal control over the sliding fee program is operating. Additionally, training, and internal audits will be conducted with the responsible staff as appropriate.
Finding 2022-001
2022-001 Sliding Fee Program Discount Federal agency: U.S. Department of Health and Human Services Federal program title: Health Center Program Cluster CFDA Number: 93.224 and 93.527 Award Period: March 1, 2021 ? February 28, 2022 Type of Finding: Significant Deficiency in Internal Control over Compliance Condition: La Pine Community Health Center?s (the Organization) sliding fee discount program provides discount to uninsured patients based on the patient?s income and poverty levels. During our audit we noted two instances of an inaccurate sliding fee discount provided. Criteria or specific requirement: Per the Organization?s sliding fee policy, sliding fee discounts are determined and applied based on the patient's financial class per the Federal Poverty Guidelines. Special Tests and provisions: Sliding Fee Discounts (42 USC 254(k)(3)(g); 42 CFR section 51c.303(g) and 42 CFR section 56.303(f)). Questioned costs: None. Context: An initial sample of 25 encounters were tested in relation to the sliding fee discount program. Of the 25 encounters tested, there was one where the patient was assigned an incorrect sliding fee level based on their income and family size. Cause: Incorrect application of sliding fee determination. Effect: Improper sliding fee discounts were given to patients. Recommendation: CLA recommends that the Organization periodically perform internal audit procedures to identify and correct instances of misapplied sliding fee discounts. View of responsible officials and planned corrective actions: There is no disagreement with the audit finding. A review of internal procedures will be conducted to ensure that the internal control over the sliding fee program is operating. Additionally, training, and internal audits will be conducted with the responsible staff as appropriate.
Finding 2022-001
2022-001 Sliding Fee Program Discount Federal agency: U.S. Department of Health and Human Services Federal program title: Health Center Program Cluster CFDA Number: 93.224 and 93.527 Award Period: March 1, 2021 ? February 28, 2022 Type of Finding: Significant Deficiency in Internal Control over Compliance Condition: La Pine Community Health Center?s (the Organization) sliding fee discount program provides discount to uninsured patients based on the patient?s income and poverty levels. During our audit we noted two instances of an inaccurate sliding fee discount provided. Criteria or specific requirement: Per the Organization?s sliding fee policy, sliding fee discounts are determined and applied based on the patient's financial class per the Federal Poverty Guidelines. Special Tests and provisions: Sliding Fee Discounts (42 USC 254(k)(3)(g); 42 CFR section 51c.303(g) and 42 CFR section 56.303(f)). Questioned costs: None. Context: An initial sample of 25 encounters were tested in relation to the sliding fee discount program. Of the 25 encounters tested, there was one where the patient was assigned an incorrect sliding fee level based on their income and family size. Cause: Incorrect application of sliding fee determination. Effect: Improper sliding fee discounts were given to patients. Recommendation: CLA recommends that the Organization periodically perform internal audit procedures to identify and correct instances of misapplied sliding fee discounts. View of responsible officials and planned corrective actions: There is no disagreement with the audit finding. A review of internal procedures will be conducted to ensure that the internal control over the sliding fee program is operating. Additionally, training, and internal audits will be conducted with the responsible staff as appropriate.