FAC Explorer

Audit 42828

FY End
2022-06-30
Total Expended
$4.08M
Findings
2
Programs
13
Organization: Wesley Community Center, INC (AZ)
Year: 2022 Accepted: 2023-03-29
Auditor: Fester & Chapman PLLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
49911 2022-101 Material Weakness - N
626353 2022-101 Material Weakness - N

Programs

ALN Program Spent Major Findings
93.224 Consolidated Health Centers (community Health Centers, Migrant Health Centers, Health Care for the Homeless, and Public Housing Primary Care) $668,303 Yes 0
93.217 Family Planning_services $500,955 - 0
93.526 Affordable Care Act (aca) Grants for Capital Development in Health Centers $208,136 - 0
93.575 Child Care and Development Block Grant $109,720 - 0
93.268 Immunization Cooperative Agreements $75,440 - 0
93.994 Maternal and Child Health Services Block Grant to the States $36,368 - 0
14.218 Community Development Block Grants/entitlement Grants $36,197 - 0
93.767 Children's Health Insurance Program $26,557 - 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $17,264 - 0
93.527 Affordable Care Act (aca) Grants for New and Expanded Services Under the Health Center Program $16,483 Yes 0
10.558 Child and Adult Care Food Program $8,607 - 0
10.559 Summer Food Service Program for Children $5,180 - 0
93.307 Minority Health and Health Disparities Research $4,354 - 0

Contacts

Name Title Type
JWWEGM923FP4 Sonya Wilkins Auditee
6022525696 Kevin Camberg Auditor
No contacts on file

Notes to SEFA

Title: NOTE 2 -FEDERAL ASSISTANCE LISTINGS NUMBER Accounting Policies: The accompanying schedule of expenditures of federal awards includes the federal grant activityof Wesley Community and Health Centers, Inc. for the year ended June 30, 2022. The information in this schedule is presented in accordance with the 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).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.Therefore, some amounts presented in this schedule may differ from amounts presented in, orused in preparation of, the financial statements. De Minimis Rate Used: N Rate Explanation: Wesley did not elect to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance. The program titles and Federal Assistance Listings numbers were obtained from the federal or pass-through grantor or the 2022 Federal Assistance Listings. When no Federal Assistance Listings numbers had been assigned to a program, the two digit federal agency identifier and the federal contract number were used. When there was no federal contract number, the two digit federal agency identifier and the word "unknown" were used.

Finding Details

Finding 2022-101
2022-101 Special Tests and Provisions - Sliding Fee Scale Discounts Federal Program: FAL#: 93.224 Health Center Program Cluster: Health Center Program U.S. Department of Health and Human Services Federal Grant Number: H80CS12848-VARIOUS Questioned Costs: None Criteria: Patients applying for sliding fee scale (SFS) discounts should have their income levels adequately documented and accurately calculated, and patients should be given the proper discount based upon their income level in accordance with 42CFR Section 51c.303(f). Condition: Wesley requires patients that apply for the SFS discount to complete attestation forms that includes their household sizes and income levels, and these forms are then used to determine patients' SFS discounts. Two SFS encounters that we tested had incorrectly calculated SFS discount applied in the patient management system. Cause: Unknown. Effect: For two of forty sliding fee patient encounters tested, Wesley utilized outdated Federal Poverty Guidelines to calculate FPL%; therefore those patients were not charged the correct copays in accordance with federal requirements. In addition, Wesley did not consistently update income levels for existing patients. Recommendation: To help ensure that sliding fee patient records are properly calculated and documented, Wesley should strictly adhere to its formal written policies and procedures, and conduct random reviews of sliding fee scale applications in order to detect and correct errors or incomplete applications on a timely manner.
Finding 2022-101
2022-101 Special Tests and Provisions - Sliding Fee Scale Discounts Federal Program: FAL#: 93.224 Health Center Program Cluster: Health Center Program U.S. Department of Health and Human Services Federal Grant Number: H80CS12848-VARIOUS Questioned Costs: None Criteria: Patients applying for sliding fee scale (SFS) discounts should have their income levels adequately documented and accurately calculated, and patients should be given the proper discount based upon their income level in accordance with 42CFR Section 51c.303(f). Condition: Wesley requires patients that apply for the SFS discount to complete attestation forms that includes their household sizes and income levels, and these forms are then used to determine patients' SFS discounts. Two SFS encounters that we tested had incorrectly calculated SFS discount applied in the patient management system. Cause: Unknown. Effect: For two of forty sliding fee patient encounters tested, Wesley utilized outdated Federal Poverty Guidelines to calculate FPL%; therefore those patients were not charged the correct copays in accordance with federal requirements. In addition, Wesley did not consistently update income levels for existing patients. Recommendation: To help ensure that sliding fee patient records are properly calculated and documented, Wesley should strictly adhere to its formal written policies and procedures, and conduct random reviews of sliding fee scale applications in order to detect and correct errors or incomplete applications on a timely manner.