FAC Explorer

Audit 48841

FY End
2022-12-31
Total Expended
$16.03M
Findings
4
Programs
11
Organization: Charles B Wang Community Health Center, INC (NY)
Year: 2022 Accepted: 2023-05-04
Auditor: Cohnreznick LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
44377 2022-001 Significant Deficiency - N
44378 2022-001 Significant Deficiency - N
620819 2022-001 Significant Deficiency - N
620820 2022-001 Significant Deficiency - N

Programs

ALN Program Spent Major Findings
93.527 Affordable Care Act (aca) Grants for New and Expanded Services Under the Health Center Program $3.70M Yes 1
93.268 Immunization Cooperative Agreements $1.64M - 0
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $1.51M - 0
93.224 Consolidated Health Centers (community Health Centers, Migrant Health Centers, Health Care for the Homeless, and Public Housing Primary Care) $1.02M Yes 1
93.526 Affordable Care Act (aca) Grants for Capital Development in Health Centers $786,778 Yes 0
93.498 Provider Relief Fund $568,604 Yes 0
93.137 Community Programs to Improve Minority Health Grant Program $322,000 - 0
93.778 Medical Assistance Program $213,248 - 0
93.217 Family Planning_services $155,715 - 0
93.566 Refugee and Entrant Assistance_state Administered Programs $107,997 - 0
93.767 Children's Health Insurance Program $17,718 - 0

Contacts

Name Title Type
JLEXJSHD4JP3 Deyoung Chan Auditee
2123796988 Gil Bernhard Auditor
No contacts on file

Notes to SEFA

Title: Note 3 - COVID-19 - Provider Relief Fund and American Rescue Plan (ARP) Rur Accounting Policies: The accompanying schedule of expenditures of federal awards (the "Schedule") includes the federal award activities of the Center under programs of the federal government for the year ended December 31, 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 (the "Uniform Guidance"). Because the Schedule presents only a selected portion of the operations of the Center, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the Center. 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 10% de minimis indirect cost rate. For the HHS awards related to the Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution ("PRF") program, HHS has indicated the amounts on the schedule should be reported corresponding to reporting requirements of the HRSA PRF Reporting Portal. Payments from HHS for PRF are assigned to 'Payment Received Periods' (each, a Period) based upon the date each payment from the PRF was received. Each Period has a specified Period of Availability and timing of reporting requirements. Entities report into the HRSA PRF Reporting Portal after each Period's deadline to use the funds (i.e., after the end of the Period of Availability).The Schedule includes $568,604 received from HHS between on December 16, 2021. In accordance with guidance from HHS, the amount is presented as Period 3. Such amount was recognized as DHHS grant revenue in the consolidated financial statements for the year ended December 31, 2021.
Title: Note 4 - Nonmonetary assistance Accounting Policies: The accompanying schedule of expenditures of federal awards (the "Schedule") includes the federal award activities of the Center under programs of the federal government for the year ended December 31, 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 (the "Uniform Guidance"). Because the Schedule presents only a selected portion of the operations of the Center, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the Center. 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 10% de minimis indirect cost rate. Nonmonetary assistance is reported in the Schedule at the fair value of the donated vaccines. The total federal share of the vaccines administered by the Center amounted to $1,641,773.

Finding Details

Finding 2022-001
Item 2022-001 ? Special Tests and Provisions on Sliding Fee Discounts: U.S. Department of Health and Human Services, Health Center Program Cluster: Health Center Program (Community Health Centers, Migrant Health Centers, Health Care for the Homeless, and Public Housing Primary Care) (Federal Assistance Listing Number 93.224); COVID-19 - Health Center Program (Community Health Centers, Migrant Health Centers, Health Care for the Homeless, and Public Housing Primary Care) (Federal Assistance Listing Number 93.224) and Grants for New and Expanded Services Under the Health Center Program (Federal Assistance Listing Number 93.527) Criteria: Health centers are required to have a corresponding schedule of discounts applied and adjusted on the basis of the patients? ability to pay and their eligibility. A patient?s eligibility to pay is determined on the basis of the official poverty guidelines, as revised by HHS (42 CFR Sections 51c.107(b)(5), 56.108(b)(5) and 56.303(f)). The Center should implement and monitor procedures to properly determine, calculate and review sliding fee discounts issued to patients in accordance with the Center?s sliding fee scale. Statement of condition: During our review of patient billing, 1 out of 25 samples selected for testing the internal control over compliance in relation to applying the Center?s sliding fee scale had exceptions, specifically, the sliding fee scale used was not the scale in effect at the date of the visit. Cause: The new sliding fee scale was not completely and timely implemented for all types of visits. Effect: The Center did not comply consistently with the special tests and provisions compliance requirement on sliding fee discounts based on the poverty guidelines as such, the Center may not have properly calculated the sliding fee discount given to patients and the discount given, if any, may not have been based on the patient?s ability to pay. Questioned costs: None.
Finding 2022-001
Item 2022-001 ? Special Tests and Provisions on Sliding Fee Discounts: U.S. Department of Health and Human Services, Health Center Program Cluster: Health Center Program (Community Health Centers, Migrant Health Centers, Health Care for the Homeless, and Public Housing Primary Care) (Federal Assistance Listing Number 93.224); COVID-19 - Health Center Program (Community Health Centers, Migrant Health Centers, Health Care for the Homeless, and Public Housing Primary Care) (Federal Assistance Listing Number 93.224) and Grants for New and Expanded Services Under the Health Center Program (Federal Assistance Listing Number 93.527) Criteria: Health centers are required to have a corresponding schedule of discounts applied and adjusted on the basis of the patients? ability to pay and their eligibility. A patient?s eligibility to pay is determined on the basis of the official poverty guidelines, as revised by HHS (42 CFR Sections 51c.107(b)(5), 56.108(b)(5) and 56.303(f)). The Center should implement and monitor procedures to properly determine, calculate and review sliding fee discounts issued to patients in accordance with the Center?s sliding fee scale. Statement of condition: During our review of patient billing, 1 out of 25 samples selected for testing the internal control over compliance in relation to applying the Center?s sliding fee scale had exceptions, specifically, the sliding fee scale used was not the scale in effect at the date of the visit. Cause: The new sliding fee scale was not completely and timely implemented for all types of visits. Effect: The Center did not comply consistently with the special tests and provisions compliance requirement on sliding fee discounts based on the poverty guidelines as such, the Center may not have properly calculated the sliding fee discount given to patients and the discount given, if any, may not have been based on the patient?s ability to pay. Questioned costs: None.
Finding 2022-001
Item 2022-001 ? Special Tests and Provisions on Sliding Fee Discounts: U.S. Department of Health and Human Services, Health Center Program Cluster: Health Center Program (Community Health Centers, Migrant Health Centers, Health Care for the Homeless, and Public Housing Primary Care) (Federal Assistance Listing Number 93.224); COVID-19 - Health Center Program (Community Health Centers, Migrant Health Centers, Health Care for the Homeless, and Public Housing Primary Care) (Federal Assistance Listing Number 93.224) and Grants for New and Expanded Services Under the Health Center Program (Federal Assistance Listing Number 93.527) Criteria: Health centers are required to have a corresponding schedule of discounts applied and adjusted on the basis of the patients? ability to pay and their eligibility. A patient?s eligibility to pay is determined on the basis of the official poverty guidelines, as revised by HHS (42 CFR Sections 51c.107(b)(5), 56.108(b)(5) and 56.303(f)). The Center should implement and monitor procedures to properly determine, calculate and review sliding fee discounts issued to patients in accordance with the Center?s sliding fee scale. Statement of condition: During our review of patient billing, 1 out of 25 samples selected for testing the internal control over compliance in relation to applying the Center?s sliding fee scale had exceptions, specifically, the sliding fee scale used was not the scale in effect at the date of the visit. Cause: The new sliding fee scale was not completely and timely implemented for all types of visits. Effect: The Center did not comply consistently with the special tests and provisions compliance requirement on sliding fee discounts based on the poverty guidelines as such, the Center may not have properly calculated the sliding fee discount given to patients and the discount given, if any, may not have been based on the patient?s ability to pay. Questioned costs: None.
Finding 2022-001
Item 2022-001 ? Special Tests and Provisions on Sliding Fee Discounts: U.S. Department of Health and Human Services, Health Center Program Cluster: Health Center Program (Community Health Centers, Migrant Health Centers, Health Care for the Homeless, and Public Housing Primary Care) (Federal Assistance Listing Number 93.224); COVID-19 - Health Center Program (Community Health Centers, Migrant Health Centers, Health Care for the Homeless, and Public Housing Primary Care) (Federal Assistance Listing Number 93.224) and Grants for New and Expanded Services Under the Health Center Program (Federal Assistance Listing Number 93.527) Criteria: Health centers are required to have a corresponding schedule of discounts applied and adjusted on the basis of the patients? ability to pay and their eligibility. A patient?s eligibility to pay is determined on the basis of the official poverty guidelines, as revised by HHS (42 CFR Sections 51c.107(b)(5), 56.108(b)(5) and 56.303(f)). The Center should implement and monitor procedures to properly determine, calculate and review sliding fee discounts issued to patients in accordance with the Center?s sliding fee scale. Statement of condition: During our review of patient billing, 1 out of 25 samples selected for testing the internal control over compliance in relation to applying the Center?s sliding fee scale had exceptions, specifically, the sliding fee scale used was not the scale in effect at the date of the visit. Cause: The new sliding fee scale was not completely and timely implemented for all types of visits. Effect: The Center did not comply consistently with the special tests and provisions compliance requirement on sliding fee discounts based on the poverty guidelines as such, the Center may not have properly calculated the sliding fee discount given to patients and the discount given, if any, may not have been based on the patient?s ability to pay. Questioned costs: None.