Audit 54032

Finding 2022-001 Special Tests and Provisions ? Internal Control Over Compliance ? Material Weakness in Internal Control Over Financial Reporting and Material Noncompliance Agency Department of Health & Human Services ALN 93.224 / 93.527 Program Name Health Center Program Cluster Award Year 05/01/2022 through 04/30/2023, 04/01/2021 through 03/31/2023, and 04/01/2020 through 03/31/2022 Award Number H80CS08232, H8DCS35378, H8FCS41723 Criteria Borough is required to retain a sliding fee application for individuals that have applied and qualify to receive sliding fee discount. Condition When completing the test work there was an individual that was on the report for receiving the sliding fee rates but they did not have the application in their file. The sliding fee application was not available for sample selected for testing. During the testwork performed one out of nine items tested did not have support to qualify for sliding fee Cause Controls were not operating to ensure proper supporting documentation was maintained in accordance with sliding fee requirements. Effect or Potential Individuals may have paid an incorrect portion of the services provided. Questioned Costs $301 Context One sample out of nine items tested did not have support for the sliding fee scale applied against the billing. A rate was applied, but the documentation of the support for the rate was not retained. Identification as a Repeat Finding No Recommendation Management should ensure supporting documentation is maintained for all based on regulatory and reporting requirements. Views of Responsible Officials Management concurs with the findings. Management has implemented new processes to ensure retention of required documents.

Finding 2022-001 Special Tests and Provisions ? Internal Control Over Compliance ? Material Weakness in Internal Control Over Financial Reporting and Material Noncompliance Agency Department of Health & Human Services ALN 93.224 / 93.527 Program Name Health Center Program Cluster Award Year 05/01/2022 through 04/30/2023, 04/01/2021 through 03/31/2023, and 04/01/2020 through 03/31/2022 Award Number H80CS08232, H8DCS35378, H8FCS41723 Criteria Borough is required to retain a sliding fee application for individuals that have applied and qualify to receive sliding fee discount. Condition When completing the test work there was an individual that was on the report for receiving the sliding fee rates but they did not have the application in their file. The sliding fee application was not available for sample selected for testing. During the testwork performed one out of nine items tested did not have support to qualify for sliding fee Cause Controls were not operating to ensure proper supporting documentation was maintained in accordance with sliding fee requirements. Effect or Potential Individuals may have paid an incorrect portion of the services provided. Questioned Costs $301 Context One sample out of nine items tested did not have support for the sliding fee scale applied against the billing. A rate was applied, but the documentation of the support for the rate was not retained. Identification as a Repeat Finding No Recommendation Management should ensure supporting documentation is maintained for all based on regulatory and reporting requirements. Views of Responsible Officials Management concurs with the findings. Management has implemented new processes to ensure retention of required documents.

Finding 2022-001 Special Tests and Provisions ? Internal Control Over Compliance ? Material Weakness in Internal Control Over Financial Reporting and Material Noncompliance Agency Department of Health & Human Services ALN 93.224 / 93.527 Program Name Health Center Program Cluster Award Year 05/01/2022 through 04/30/2023, 04/01/2021 through 03/31/2023, and 04/01/2020 through 03/31/2022 Award Number H80CS08232, H8DCS35378, H8FCS41723 Criteria Borough is required to retain a sliding fee application for individuals that have applied and qualify to receive sliding fee discount. Condition When completing the test work there was an individual that was on the report for receiving the sliding fee rates but they did not have the application in their file. The sliding fee application was not available for sample selected for testing. During the testwork performed one out of nine items tested did not have support to qualify for sliding fee Cause Controls were not operating to ensure proper supporting documentation was maintained in accordance with sliding fee requirements. Effect or Potential Individuals may have paid an incorrect portion of the services provided. Questioned Costs $301 Context One sample out of nine items tested did not have support for the sliding fee scale applied against the billing. A rate was applied, but the documentation of the support for the rate was not retained. Identification as a Repeat Finding No Recommendation Management should ensure supporting documentation is maintained for all based on regulatory and reporting requirements. Views of Responsible Officials Management concurs with the findings. Management has implemented new processes to ensure retention of required documents.

Finding 2022-001 Special Tests and Provisions ? Internal Control Over Compliance ? Material Weakness in Internal Control Over Financial Reporting and Material Noncompliance Agency Department of Health & Human Services ALN 93.224 / 93.527 Program Name Health Center Program Cluster Award Year 05/01/2022 through 04/30/2023, 04/01/2021 through 03/31/2023, and 04/01/2020 through 03/31/2022 Award Number H80CS08232, H8DCS35378, H8FCS41723 Criteria Borough is required to retain a sliding fee application for individuals that have applied and qualify to receive sliding fee discount. Condition When completing the test work there was an individual that was on the report for receiving the sliding fee rates but they did not have the application in their file. The sliding fee application was not available for sample selected for testing. During the testwork performed one out of nine items tested did not have support to qualify for sliding fee Cause Controls were not operating to ensure proper supporting documentation was maintained in accordance with sliding fee requirements. Effect or Potential Individuals may have paid an incorrect portion of the services provided. Questioned Costs $301 Context One sample out of nine items tested did not have support for the sliding fee scale applied against the billing. A rate was applied, but the documentation of the support for the rate was not retained. Identification as a Repeat Finding No Recommendation Management should ensure supporting documentation is maintained for all based on regulatory and reporting requirements. Views of Responsible Officials Management concurs with the findings. Management has implemented new processes to ensure retention of required documents.

Finding 2022-001 Special Tests and Provisions ? Internal Control Over Compliance ? Material Weakness in Internal Control Over Financial Reporting and Material Noncompliance Agency Department of Health & Human Services ALN 93.224 / 93.527 Program Name Health Center Program Cluster Award Year 05/01/2022 through 04/30/2023, 04/01/2021 through 03/31/2023, and 04/01/2020 through 03/31/2022 Award Number H80CS08232, H8DCS35378, H8FCS41723 Criteria Borough is required to retain a sliding fee application for individuals that have applied and qualify to receive sliding fee discount. Condition When completing the test work there was an individual that was on the report for receiving the sliding fee rates but they did not have the application in their file. The sliding fee application was not available for sample selected for testing. During the testwork performed one out of nine items tested did not have support to qualify for sliding fee Cause Controls were not operating to ensure proper supporting documentation was maintained in accordance with sliding fee requirements. Effect or Potential Individuals may have paid an incorrect portion of the services provided. Questioned Costs $301 Context One sample out of nine items tested did not have support for the sliding fee scale applied against the billing. A rate was applied, but the documentation of the support for the rate was not retained. Identification as a Repeat Finding No Recommendation Management should ensure supporting documentation is maintained for all based on regulatory and reporting requirements. Views of Responsible Officials Management concurs with the findings. Management has implemented new processes to ensure retention of required documents.

Finding 2022-001 Special Tests and Provisions ? Internal Control Over Compliance ? Material Weakness in Internal Control Over Financial Reporting and Material Noncompliance Agency Department of Health & Human Services ALN 93.224 / 93.527 Program Name Health Center Program Cluster Award Year 05/01/2022 through 04/30/2023, 04/01/2021 through 03/31/2023, and 04/01/2020 through 03/31/2022 Award Number H80CS08232, H8DCS35378, H8FCS41723 Criteria Borough is required to retain a sliding fee application for individuals that have applied and qualify to receive sliding fee discount. Condition When completing the test work there was an individual that was on the report for receiving the sliding fee rates but they did not have the application in their file. The sliding fee application was not available for sample selected for testing. During the testwork performed one out of nine items tested did not have support to qualify for sliding fee Cause Controls were not operating to ensure proper supporting documentation was maintained in accordance with sliding fee requirements. Effect or Potential Individuals may have paid an incorrect portion of the services provided. Questioned Costs $301 Context One sample out of nine items tested did not have support for the sliding fee scale applied against the billing. A rate was applied, but the documentation of the support for the rate was not retained. Identification as a Repeat Finding No Recommendation Management should ensure supporting documentation is maintained for all based on regulatory and reporting requirements. Views of Responsible Officials Management concurs with the findings. Management has implemented new processes to ensure retention of required documents.