Audit 46612

FY End
2022-06-30
Total Expended
$19.76M
Findings
12
Programs
24
Year: 2022 Accepted: 2023-01-04

Organization Exclusion Status:

Checking exclusion status...

Findings

ID Ref Severity Repeat Requirement
47316 2022-001 - - L
47317 2022-002 - - N
47318 2022-001 - - L
47319 2022-002 - - N
47320 2022-001 - - L
47321 2022-002 - - N
623758 2022-001 - - L
623759 2022-002 - - N
623760 2022-001 - - L
623761 2022-002 - - N
623762 2022-001 - - L
623763 2022-002 - - 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) $2.09M Yes 2
14.267 Continuum of Care Program $1.70M Yes 0
93.527 Affordable Care Act (aca) Grants for New and Expanded Services Under the Health Center Program $1.60M Yes 2
93.153 Coordinated Services and Access to Research for Women, Infants, Children, and Youth $1.29M - 0
93.917 Hiv Care Formula Grants $982,465 - 0
93.940 Hiv Prevention Activities_health Department Based $823,229 Yes 0
93.939 Hiv Prevention Activities_non-Governmental Organization Based $799,642 Yes 0
93.243 Substance Abuse and Mental Health Services_projects of Regional and National Significance $756,498 Yes 0
93.498 Provider Relief Fund $595,157 Yes 0
93.944 Human Immunodeficiency Virus (hiv)/acquired Immunodeficiency Virus Syndrome (aids) Surveillance $329,453 - 0
93.959 Block Grants for Prevention and Treatment of Substance Abuse $273,097 - 0
14.241 Housing Opportunities for Persons with Aids $217,850 - 0
93.914 Hiv Emergency Relief Project Grants $130,523 - 0
93.421 Strengthening Public Health Systems and Services Through National Partnerships to Improve and Protect the Nations Health $120,000 - 0
14.218 Community Development Block Grants/entitlement Grants $104,501 - 0
93.461 Covid-19 Testing for the Uninsured $67,889 - 0
93.686 Ending the Hiv Epidemic: A Plan for America Ryan White Hiv/aids Program Parts A and B (b) $61,195 - 0
93.928 Special Projects of National Significance $45,808 - 0
93.488 National Harm Reduction Technical Assistance and Syringe Services Program (ssp) Monitoring and Evaluation Funding Opportunity $33,333 - 0
93.279 Drug Abuse and Addiction Research Programs $33,175 - 0
93.526 Affordable Care Act (aca) Grants for Capital Development in Health Centers $24,611 - 0
93.898 Cancer Prevention and Control Programs for State, Territorial and Tribal Organizations $12,500 - 0
93.918 Grants to Provide Outpatient Early Intervention Services with Respect to Hiv Disease $10,033 - 0
93.118 Acquired Immunodeficiency Syndrome (aids) Activity $4,702 - 0

Contacts

Name Title Type
LKHGD25CMJW9 Andre Duhe Auditee
5048212601 Shaun Johnson 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 accordance with 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, or used in the preparation of, the consolidated financial statements. 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 award activity of NO/AIDS Task Force doing business as CrescentCare (the Organization) under programs of the federal government for the year ended June 30, 2022. Amounts reported on the Schedule for Federal Assistance Listing number 93.498 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution are based upon the December 31, 2021, Provider Relief Fund report. 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). Because the Schedule presents only a selected portion of the operations of the Organization, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the Organization.

Finding Details

2022-001 Reporting Program Information Federal Organization U.S Department of Health and Human Services Assistance Listing Numbers 93.224 & 93.527 Health Center Program Cluster Award Numbers H80CS26583, H8FCS41666 Criteria [X] Compliance Finding [ ] Significant Deficiency [ ] Material Weakness Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, Subpart F, Compliance Supplement, Part 4, Compliance Requirement L, Reporting, requires the reporting of cash draws, among other things, to be included in the Uniform Data Systems (UDS) reports filed with awarding agencies. Our testing of the December 31, 2021, UDS report noted a difference in the amount of actual cash draws and the amount reported for the covered period. Condition Amounts reported as draw downs in the calendar year end UDS report were significantly different from actual cash received and drawn down. Context This finding appears to be isolated. Cause The Organization?s internal controls over compliance were not adequate to prevent or detect errors in amounts reported in the UDS report. Effect The amounts reported on the Organization?s UDS report did not properly report cash receipts through PMS draws. Questioned Costs None identified Recommendation We recommend the Organization implement procedures to ensure reports filed with awarding agencies accurately reflect the appropriate activity for the period covered by the report. Views of responsible officials and planned corrective action CrescentCare agrees with the finding and will add an additional layer of review of reports prior to submission. Management has made every effort to fully staff the finance department to provide a proper level of review to ensure reports accurately reflect the appropriate activity covered by the report filed with awarding agencies.
2022-002 Application of Sliding Fee Discount Program Information Federal Organization U.S Department of Health and Human Services Assistance Listing Numbers 93.224 & 93.527 Health Center Program Cluster Award Numbers H80CS26583, H8FCS41666 Criteria [X] Compliance Finding [ ] Significant Deficiency [ ] Material Weakness Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, Subpart F, Compliance Supplement, Part 4, Compliance Requirement N, Special Tests and Provisions states, ?Health Centers must prepare and apply a sliding fee discount schedule so that the amounts owed for health center services by eligible patients are adjusted (discounted) based on the patients ability to pay.? Condition During our testing of sliding fee discounts for health center patients qualifying for reduced charge visits, we identified two incidents in which the incorrect sliding fee was applied. Context This finding appears to be an isolated incident. A sample size of 25 patients included two which did not have the correct sliding fee applied. Cause The Organization did not follow its policies and procedures set in place to ensure the sliding fee schedule discount is correctly determined and applied to patient accounts. Effect Patients may have been granted the incorrect sliding fee discount. Questioned Costs None identified Recommendation We recommend continued effort in training personnel to be properly trained on applying the appropriate sliding fee discount based on the Organization?s approved policy and in compliance with the OMB Compliance Supplement requirements. An appropriate level of review should be conducted on patient accounts to ensure proper document retention, application of sliding fee discounts, and third-party insurance billing. Views of responsible officials and planned corrective action CrescentCare agrees with the finding and will train and retrain staff on correct implementation of the sliding fee scale. Management supports continued training of staff on applying the appropriate sliding fee discount.
2022-001 Reporting Program Information Federal Organization U.S Department of Health and Human Services Assistance Listing Numbers 93.224 & 93.527 Health Center Program Cluster Award Numbers H80CS26583, H8FCS41666 Criteria [X] Compliance Finding [ ] Significant Deficiency [ ] Material Weakness Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, Subpart F, Compliance Supplement, Part 4, Compliance Requirement L, Reporting, requires the reporting of cash draws, among other things, to be included in the Uniform Data Systems (UDS) reports filed with awarding agencies. Our testing of the December 31, 2021, UDS report noted a difference in the amount of actual cash draws and the amount reported for the covered period. Condition Amounts reported as draw downs in the calendar year end UDS report were significantly different from actual cash received and drawn down. Context This finding appears to be isolated. Cause The Organization?s internal controls over compliance were not adequate to prevent or detect errors in amounts reported in the UDS report. Effect The amounts reported on the Organization?s UDS report did not properly report cash receipts through PMS draws. Questioned Costs None identified Recommendation We recommend the Organization implement procedures to ensure reports filed with awarding agencies accurately reflect the appropriate activity for the period covered by the report. Views of responsible officials and planned corrective action CrescentCare agrees with the finding and will add an additional layer of review of reports prior to submission. Management has made every effort to fully staff the finance department to provide a proper level of review to ensure reports accurately reflect the appropriate activity covered by the report filed with awarding agencies.
2022-002 Application of Sliding Fee Discount Program Information Federal Organization U.S Department of Health and Human Services Assistance Listing Numbers 93.224 & 93.527 Health Center Program Cluster Award Numbers H80CS26583, H8FCS41666 Criteria [X] Compliance Finding [ ] Significant Deficiency [ ] Material Weakness Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, Subpart F, Compliance Supplement, Part 4, Compliance Requirement N, Special Tests and Provisions states, ?Health Centers must prepare and apply a sliding fee discount schedule so that the amounts owed for health center services by eligible patients are adjusted (discounted) based on the patients ability to pay.? Condition During our testing of sliding fee discounts for health center patients qualifying for reduced charge visits, we identified two incidents in which the incorrect sliding fee was applied. Context This finding appears to be an isolated incident. A sample size of 25 patients included two which did not have the correct sliding fee applied. Cause The Organization did not follow its policies and procedures set in place to ensure the sliding fee schedule discount is correctly determined and applied to patient accounts. Effect Patients may have been granted the incorrect sliding fee discount. Questioned Costs None identified Recommendation We recommend continued effort in training personnel to be properly trained on applying the appropriate sliding fee discount based on the Organization?s approved policy and in compliance with the OMB Compliance Supplement requirements. An appropriate level of review should be conducted on patient accounts to ensure proper document retention, application of sliding fee discounts, and third-party insurance billing. Views of responsible officials and planned corrective action CrescentCare agrees with the finding and will train and retrain staff on correct implementation of the sliding fee scale. Management supports continued training of staff on applying the appropriate sliding fee discount.
2022-001 Reporting Program Information Federal Organization U.S Department of Health and Human Services Assistance Listing Numbers 93.224 & 93.527 Health Center Program Cluster Award Numbers H80CS26583, H8FCS41666 Criteria [X] Compliance Finding [ ] Significant Deficiency [ ] Material Weakness Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, Subpart F, Compliance Supplement, Part 4, Compliance Requirement L, Reporting, requires the reporting of cash draws, among other things, to be included in the Uniform Data Systems (UDS) reports filed with awarding agencies. Our testing of the December 31, 2021, UDS report noted a difference in the amount of actual cash draws and the amount reported for the covered period. Condition Amounts reported as draw downs in the calendar year end UDS report were significantly different from actual cash received and drawn down. Context This finding appears to be isolated. Cause The Organization?s internal controls over compliance were not adequate to prevent or detect errors in amounts reported in the UDS report. Effect The amounts reported on the Organization?s UDS report did not properly report cash receipts through PMS draws. Questioned Costs None identified Recommendation We recommend the Organization implement procedures to ensure reports filed with awarding agencies accurately reflect the appropriate activity for the period covered by the report. Views of responsible officials and planned corrective action CrescentCare agrees with the finding and will add an additional layer of review of reports prior to submission. Management has made every effort to fully staff the finance department to provide a proper level of review to ensure reports accurately reflect the appropriate activity covered by the report filed with awarding agencies.
2022-002 Application of Sliding Fee Discount Program Information Federal Organization U.S Department of Health and Human Services Assistance Listing Numbers 93.224 & 93.527 Health Center Program Cluster Award Numbers H80CS26583, H8FCS41666 Criteria [X] Compliance Finding [ ] Significant Deficiency [ ] Material Weakness Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, Subpart F, Compliance Supplement, Part 4, Compliance Requirement N, Special Tests and Provisions states, ?Health Centers must prepare and apply a sliding fee discount schedule so that the amounts owed for health center services by eligible patients are adjusted (discounted) based on the patients ability to pay.? Condition During our testing of sliding fee discounts for health center patients qualifying for reduced charge visits, we identified two incidents in which the incorrect sliding fee was applied. Context This finding appears to be an isolated incident. A sample size of 25 patients included two which did not have the correct sliding fee applied. Cause The Organization did not follow its policies and procedures set in place to ensure the sliding fee schedule discount is correctly determined and applied to patient accounts. Effect Patients may have been granted the incorrect sliding fee discount. Questioned Costs None identified Recommendation We recommend continued effort in training personnel to be properly trained on applying the appropriate sliding fee discount based on the Organization?s approved policy and in compliance with the OMB Compliance Supplement requirements. An appropriate level of review should be conducted on patient accounts to ensure proper document retention, application of sliding fee discounts, and third-party insurance billing. Views of responsible officials and planned corrective action CrescentCare agrees with the finding and will train and retrain staff on correct implementation of the sliding fee scale. Management supports continued training of staff on applying the appropriate sliding fee discount.
2022-001 Reporting Program Information Federal Organization U.S Department of Health and Human Services Assistance Listing Numbers 93.224 & 93.527 Health Center Program Cluster Award Numbers H80CS26583, H8FCS41666 Criteria [X] Compliance Finding [ ] Significant Deficiency [ ] Material Weakness Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, Subpart F, Compliance Supplement, Part 4, Compliance Requirement L, Reporting, requires the reporting of cash draws, among other things, to be included in the Uniform Data Systems (UDS) reports filed with awarding agencies. Our testing of the December 31, 2021, UDS report noted a difference in the amount of actual cash draws and the amount reported for the covered period. Condition Amounts reported as draw downs in the calendar year end UDS report were significantly different from actual cash received and drawn down. Context This finding appears to be isolated. Cause The Organization?s internal controls over compliance were not adequate to prevent or detect errors in amounts reported in the UDS report. Effect The amounts reported on the Organization?s UDS report did not properly report cash receipts through PMS draws. Questioned Costs None identified Recommendation We recommend the Organization implement procedures to ensure reports filed with awarding agencies accurately reflect the appropriate activity for the period covered by the report. Views of responsible officials and planned corrective action CrescentCare agrees with the finding and will add an additional layer of review of reports prior to submission. Management has made every effort to fully staff the finance department to provide a proper level of review to ensure reports accurately reflect the appropriate activity covered by the report filed with awarding agencies.
2022-002 Application of Sliding Fee Discount Program Information Federal Organization U.S Department of Health and Human Services Assistance Listing Numbers 93.224 & 93.527 Health Center Program Cluster Award Numbers H80CS26583, H8FCS41666 Criteria [X] Compliance Finding [ ] Significant Deficiency [ ] Material Weakness Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, Subpart F, Compliance Supplement, Part 4, Compliance Requirement N, Special Tests and Provisions states, ?Health Centers must prepare and apply a sliding fee discount schedule so that the amounts owed for health center services by eligible patients are adjusted (discounted) based on the patients ability to pay.? Condition During our testing of sliding fee discounts for health center patients qualifying for reduced charge visits, we identified two incidents in which the incorrect sliding fee was applied. Context This finding appears to be an isolated incident. A sample size of 25 patients included two which did not have the correct sliding fee applied. Cause The Organization did not follow its policies and procedures set in place to ensure the sliding fee schedule discount is correctly determined and applied to patient accounts. Effect Patients may have been granted the incorrect sliding fee discount. Questioned Costs None identified Recommendation We recommend continued effort in training personnel to be properly trained on applying the appropriate sliding fee discount based on the Organization?s approved policy and in compliance with the OMB Compliance Supplement requirements. An appropriate level of review should be conducted on patient accounts to ensure proper document retention, application of sliding fee discounts, and third-party insurance billing. Views of responsible officials and planned corrective action CrescentCare agrees with the finding and will train and retrain staff on correct implementation of the sliding fee scale. Management supports continued training of staff on applying the appropriate sliding fee discount.
2022-001 Reporting Program Information Federal Organization U.S Department of Health and Human Services Assistance Listing Numbers 93.224 & 93.527 Health Center Program Cluster Award Numbers H80CS26583, H8FCS41666 Criteria [X] Compliance Finding [ ] Significant Deficiency [ ] Material Weakness Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, Subpart F, Compliance Supplement, Part 4, Compliance Requirement L, Reporting, requires the reporting of cash draws, among other things, to be included in the Uniform Data Systems (UDS) reports filed with awarding agencies. Our testing of the December 31, 2021, UDS report noted a difference in the amount of actual cash draws and the amount reported for the covered period. Condition Amounts reported as draw downs in the calendar year end UDS report were significantly different from actual cash received and drawn down. Context This finding appears to be isolated. Cause The Organization?s internal controls over compliance were not adequate to prevent or detect errors in amounts reported in the UDS report. Effect The amounts reported on the Organization?s UDS report did not properly report cash receipts through PMS draws. Questioned Costs None identified Recommendation We recommend the Organization implement procedures to ensure reports filed with awarding agencies accurately reflect the appropriate activity for the period covered by the report. Views of responsible officials and planned corrective action CrescentCare agrees with the finding and will add an additional layer of review of reports prior to submission. Management has made every effort to fully staff the finance department to provide a proper level of review to ensure reports accurately reflect the appropriate activity covered by the report filed with awarding agencies.
2022-002 Application of Sliding Fee Discount Program Information Federal Organization U.S Department of Health and Human Services Assistance Listing Numbers 93.224 & 93.527 Health Center Program Cluster Award Numbers H80CS26583, H8FCS41666 Criteria [X] Compliance Finding [ ] Significant Deficiency [ ] Material Weakness Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, Subpart F, Compliance Supplement, Part 4, Compliance Requirement N, Special Tests and Provisions states, ?Health Centers must prepare and apply a sliding fee discount schedule so that the amounts owed for health center services by eligible patients are adjusted (discounted) based on the patients ability to pay.? Condition During our testing of sliding fee discounts for health center patients qualifying for reduced charge visits, we identified two incidents in which the incorrect sliding fee was applied. Context This finding appears to be an isolated incident. A sample size of 25 patients included two which did not have the correct sliding fee applied. Cause The Organization did not follow its policies and procedures set in place to ensure the sliding fee schedule discount is correctly determined and applied to patient accounts. Effect Patients may have been granted the incorrect sliding fee discount. Questioned Costs None identified Recommendation We recommend continued effort in training personnel to be properly trained on applying the appropriate sliding fee discount based on the Organization?s approved policy and in compliance with the OMB Compliance Supplement requirements. An appropriate level of review should be conducted on patient accounts to ensure proper document retention, application of sliding fee discounts, and third-party insurance billing. Views of responsible officials and planned corrective action CrescentCare agrees with the finding and will train and retrain staff on correct implementation of the sliding fee scale. Management supports continued training of staff on applying the appropriate sliding fee discount.
2022-001 Reporting Program Information Federal Organization U.S Department of Health and Human Services Assistance Listing Numbers 93.224 & 93.527 Health Center Program Cluster Award Numbers H80CS26583, H8FCS41666 Criteria [X] Compliance Finding [ ] Significant Deficiency [ ] Material Weakness Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, Subpart F, Compliance Supplement, Part 4, Compliance Requirement L, Reporting, requires the reporting of cash draws, among other things, to be included in the Uniform Data Systems (UDS) reports filed with awarding agencies. Our testing of the December 31, 2021, UDS report noted a difference in the amount of actual cash draws and the amount reported for the covered period. Condition Amounts reported as draw downs in the calendar year end UDS report were significantly different from actual cash received and drawn down. Context This finding appears to be isolated. Cause The Organization?s internal controls over compliance were not adequate to prevent or detect errors in amounts reported in the UDS report. Effect The amounts reported on the Organization?s UDS report did not properly report cash receipts through PMS draws. Questioned Costs None identified Recommendation We recommend the Organization implement procedures to ensure reports filed with awarding agencies accurately reflect the appropriate activity for the period covered by the report. Views of responsible officials and planned corrective action CrescentCare agrees with the finding and will add an additional layer of review of reports prior to submission. Management has made every effort to fully staff the finance department to provide a proper level of review to ensure reports accurately reflect the appropriate activity covered by the report filed with awarding agencies.
2022-002 Application of Sliding Fee Discount Program Information Federal Organization U.S Department of Health and Human Services Assistance Listing Numbers 93.224 & 93.527 Health Center Program Cluster Award Numbers H80CS26583, H8FCS41666 Criteria [X] Compliance Finding [ ] Significant Deficiency [ ] Material Weakness Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, Subpart F, Compliance Supplement, Part 4, Compliance Requirement N, Special Tests and Provisions states, ?Health Centers must prepare and apply a sliding fee discount schedule so that the amounts owed for health center services by eligible patients are adjusted (discounted) based on the patients ability to pay.? Condition During our testing of sliding fee discounts for health center patients qualifying for reduced charge visits, we identified two incidents in which the incorrect sliding fee was applied. Context This finding appears to be an isolated incident. A sample size of 25 patients included two which did not have the correct sliding fee applied. Cause The Organization did not follow its policies and procedures set in place to ensure the sliding fee schedule discount is correctly determined and applied to patient accounts. Effect Patients may have been granted the incorrect sliding fee discount. Questioned Costs None identified Recommendation We recommend continued effort in training personnel to be properly trained on applying the appropriate sliding fee discount based on the Organization?s approved policy and in compliance with the OMB Compliance Supplement requirements. An appropriate level of review should be conducted on patient accounts to ensure proper document retention, application of sliding fee discounts, and third-party insurance billing. Views of responsible officials and planned corrective action CrescentCare agrees with the finding and will train and retrain staff on correct implementation of the sliding fee scale. Management supports continued training of staff on applying the appropriate sliding fee discount.