Audit 50950

FY End
2022-06-30
Total Expended
$4.58M
Findings
6
Programs
9
Organization: Duffy Health Center, INC (MA)
Year: 2022 Accepted: 2022-11-28

Organization Exclusion Status:

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Contacts

Name Title Type
NEDKAZU9VC36 Jeff Dykens Auditee
5087717517 Amber McGonis Auditor
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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 award activity of Duffy Health Center, Inc. under programs of the federal government 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). Because the Schedule presents only a selected portion of the operations of Duffy Health Center, Inc., it is not intended to and does not present the financial position, change in net assets or cashflows of Duffy Health Center, Inc.

Finding Details

2022-001 Federal Program ? Health Center Program Cluster, assistance listing numbers 93.224 and 93.527, from U.S. Department of Health and Human Services. Criteria or specific requirement ? Sliding fee discounts are applied to fees for health center services provided to all individuals and families with annual incomes at or below 200 percent of the Federal Poverty Guidelines (FPG). No sliding fee discount is applied to fees for health center services provided to individuals and families with annual incomes above 200 percent of the FPG. Condition ? Duffy Health Center, Inc. applied a sliding fee discount to fees provided to an individual with annual income above 200 percent of the FPG. Cause ? The individual?s monthly income was entered as annual income in Duffy Health Center, Inc.?s system. Effect or potential effect ? A sliding fee discount was incorrectly reported in Duffy Health Center, Inc.?s system. Questioned costs ? None. Context ? Of the twenty-five sliding fee discounts tested, one was applied to fees provided to an individual with annual income above 200 percent of the FPG. Recommendation ? We recommend that procedures be implemented to ensure patients? income is entered correctly based on the application for charity care. Views of responsible officials ? Management is implementing follow up summary reports that are reviewed for the reasonableness of an applicant?s annual income.
2022-001 Federal Program ? Health Center Program Cluster, assistance listing numbers 93.224 and 93.527, from U.S. Department of Health and Human Services. Criteria or specific requirement ? Sliding fee discounts are applied to fees for health center services provided to all individuals and families with annual incomes at or below 200 percent of the Federal Poverty Guidelines (FPG). No sliding fee discount is applied to fees for health center services provided to individuals and families with annual incomes above 200 percent of the FPG. Condition ? Duffy Health Center, Inc. applied a sliding fee discount to fees provided to an individual with annual income above 200 percent of the FPG. Cause ? The individual?s monthly income was entered as annual income in Duffy Health Center, Inc.?s system. Effect or potential effect ? A sliding fee discount was incorrectly reported in Duffy Health Center, Inc.?s system. Questioned costs ? None. Context ? Of the twenty-five sliding fee discounts tested, one was applied to fees provided to an individual with annual income above 200 percent of the FPG. Recommendation ? We recommend that procedures be implemented to ensure patients? income is entered correctly based on the application for charity care. Views of responsible officials ? Management is implementing follow up summary reports that are reviewed for the reasonableness of an applicant?s annual income.
2022-001 Federal Program ? Health Center Program Cluster, assistance listing numbers 93.224 and 93.527, from U.S. Department of Health and Human Services. Criteria or specific requirement ? Sliding fee discounts are applied to fees for health center services provided to all individuals and families with annual incomes at or below 200 percent of the Federal Poverty Guidelines (FPG). No sliding fee discount is applied to fees for health center services provided to individuals and families with annual incomes above 200 percent of the FPG. Condition ? Duffy Health Center, Inc. applied a sliding fee discount to fees provided to an individual with annual income above 200 percent of the FPG. Cause ? The individual?s monthly income was entered as annual income in Duffy Health Center, Inc.?s system. Effect or potential effect ? A sliding fee discount was incorrectly reported in Duffy Health Center, Inc.?s system. Questioned costs ? None. Context ? Of the twenty-five sliding fee discounts tested, one was applied to fees provided to an individual with annual income above 200 percent of the FPG. Recommendation ? We recommend that procedures be implemented to ensure patients? income is entered correctly based on the application for charity care. Views of responsible officials ? Management is implementing follow up summary reports that are reviewed for the reasonableness of an applicant?s annual income.
2022-001 Federal Program ? Health Center Program Cluster, assistance listing numbers 93.224 and 93.527, from U.S. Department of Health and Human Services. Criteria or specific requirement ? Sliding fee discounts are applied to fees for health center services provided to all individuals and families with annual incomes at or below 200 percent of the Federal Poverty Guidelines (FPG). No sliding fee discount is applied to fees for health center services provided to individuals and families with annual incomes above 200 percent of the FPG. Condition ? Duffy Health Center, Inc. applied a sliding fee discount to fees provided to an individual with annual income above 200 percent of the FPG. Cause ? The individual?s monthly income was entered as annual income in Duffy Health Center, Inc.?s system. Effect or potential effect ? A sliding fee discount was incorrectly reported in Duffy Health Center, Inc.?s system. Questioned costs ? None. Context ? Of the twenty-five sliding fee discounts tested, one was applied to fees provided to an individual with annual income above 200 percent of the FPG. Recommendation ? We recommend that procedures be implemented to ensure patients? income is entered correctly based on the application for charity care. Views of responsible officials ? Management is implementing follow up summary reports that are reviewed for the reasonableness of an applicant?s annual income.
2022-001 Federal Program ? Health Center Program Cluster, assistance listing numbers 93.224 and 93.527, from U.S. Department of Health and Human Services. Criteria or specific requirement ? Sliding fee discounts are applied to fees for health center services provided to all individuals and families with annual incomes at or below 200 percent of the Federal Poverty Guidelines (FPG). No sliding fee discount is applied to fees for health center services provided to individuals and families with annual incomes above 200 percent of the FPG. Condition ? Duffy Health Center, Inc. applied a sliding fee discount to fees provided to an individual with annual income above 200 percent of the FPG. Cause ? The individual?s monthly income was entered as annual income in Duffy Health Center, Inc.?s system. Effect or potential effect ? A sliding fee discount was incorrectly reported in Duffy Health Center, Inc.?s system. Questioned costs ? None. Context ? Of the twenty-five sliding fee discounts tested, one was applied to fees provided to an individual with annual income above 200 percent of the FPG. Recommendation ? We recommend that procedures be implemented to ensure patients? income is entered correctly based on the application for charity care. Views of responsible officials ? Management is implementing follow up summary reports that are reviewed for the reasonableness of an applicant?s annual income.
2022-001 Federal Program ? Health Center Program Cluster, assistance listing numbers 93.224 and 93.527, from U.S. Department of Health and Human Services. Criteria or specific requirement ? Sliding fee discounts are applied to fees for health center services provided to all individuals and families with annual incomes at or below 200 percent of the Federal Poverty Guidelines (FPG). No sliding fee discount is applied to fees for health center services provided to individuals and families with annual incomes above 200 percent of the FPG. Condition ? Duffy Health Center, Inc. applied a sliding fee discount to fees provided to an individual with annual income above 200 percent of the FPG. Cause ? The individual?s monthly income was entered as annual income in Duffy Health Center, Inc.?s system. Effect or potential effect ? A sliding fee discount was incorrectly reported in Duffy Health Center, Inc.?s system. Questioned costs ? None. Context ? Of the twenty-five sliding fee discounts tested, one was applied to fees provided to an individual with annual income above 200 percent of the FPG. Recommendation ? We recommend that procedures be implemented to ensure patients? income is entered correctly based on the application for charity care. Views of responsible officials ? Management is implementing follow up summary reports that are reviewed for the reasonableness of an applicant?s annual income.