FAC Explorer

Audit 8323

FY End
2023-06-30
Total Expended
$7.50M
Findings
8
Programs
8
Organization: Open Door Health Services, INC (IN)
Year: 2023 Accepted: 2023-12-22
Auditor: Forvis LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
6401 2023-003 Material Weakness Yes N
6402 2023-003 Material Weakness Yes N
6403 2023-003 Material Weakness Yes N
6404 2023-003 Material Weakness Yes N
582843 2023-003 Material Weakness Yes N
582844 2023-003 Material Weakness Yes N
582845 2023-003 Material Weakness Yes N
582846 2023-003 Material Weakness Yes N

Programs

ALN Program Spent Major Findings
93.527 Affordable Care Act (aca) Grants for New and Expanded Services Under the Health Center Program $3.03M Yes 1
93.224 Covid-19 - Consolidated Health Centers (community Health Centers, Migrant Health Centers, Health Care for the Homeless, and Public Housing Primary Care) $2.19M Yes 1
10.557 Special Supplemental Nutrition Program for Women, Infants, and Children $1.17M Yes 0
93.224 Consolidated Health Centers (community Health Centers, Migrant Health Centers, Health Care for the Homeless, and Public Housing Primary Care) $606,822 Yes 1
93.217 Family Planning_services $263,047 - 0
93.527 Covid-19 - Affordable Care Act (aca) Grants for New and Expanded Services Under the Health Center Program $117,301 Yes 1
93.558 Temporary Assistance for Needy Families $81,383 - 0
93.667 Social Services Block Grant $35,218 - 0

Contacts

Name Title Type
ZAM5E7CD7213 Connie Taylor Auditee
7652867000 Nicholas Eichelman 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 the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts shown on the Schedule, if any, represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. De Minimis Rate Used: N Rate Explanation: Open Door Health Services, Inc. has elected not to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance. The accompanying schedule of expenditures of federal awards (Schedule) includes the federal award activity of Open Door Health Services, Inc. under programs of the federal government for the year ended June 30, 2023. 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 Open Door Health Services, Inc., it is not intended to and does not present the financial position, changes in net assets or cash flows of Open Door Health Services, Inc.
Title: Federal Loan Programs 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. Negative amounts shown on the Schedule, if any, represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. De Minimis Rate Used: N Rate Explanation: Open Door Health Services, Inc. has elected not to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance. Open Door Health Services, Inc. administered no federal loan programs during the year ended June 30, 2023.

Finding Details

Finding 2023-003
2023-003 Federal Program Name: Health Center Program Cluster Federal Agency U.S. Department of Health and Human Services CFDA Title and Number Health Center Program Cluster, CFDA 93.224 and 93.527 Criteria or Specific Requirement: Special Tests and Provisions - The Organization must prepare and apply a sliding fee discount schedule so that amounts owed for health center services by eligible patients are adjusted (discounted) based on the patient’s ability to pay. Condition: Application of the sliding fee discount was not appropriately applied. Questioned Costs: No Context: The Organization establishes and maintains internal controls over the application of the sliding fee discounts applied in accordance with its policies so that eligible patients receive discounts based on their ability to pay. During the course of the audit, there were four errors out of 60 in the application of the sliding fee discount. The sample selected was not a statistically valid sample. Effect: Patients were billed incorrect amounts. Cause: Internal controls surrounding application of the sliding fee discount were not adequately applied to ensure that discounts were appropriately applied. Repeat Findings: Yes Recommendation: We recommend that the Organization evaluate its review processes and controls for the application of the sliding fee discount to ensure that all information collected from patients is reviewed and the appropriate slide is processed. Views of Responsible Officials and Planned Corrective Action: We concur. The impacted accounts have subsequently been corrected or are in process to be corrected. Management continues to evaluate current controls related to the application of the sliding fee discount to ensure that appropriate review is completed and discounts are applied correctly.
Finding 2023-003
2023-003 Federal Program Name: Health Center Program Cluster Federal Agency U.S. Department of Health and Human Services CFDA Title and Number Health Center Program Cluster, CFDA 93.224 and 93.527 Criteria or Specific Requirement: Special Tests and Provisions - The Organization must prepare and apply a sliding fee discount schedule so that amounts owed for health center services by eligible patients are adjusted (discounted) based on the patient’s ability to pay. Condition: Application of the sliding fee discount was not appropriately applied. Questioned Costs: No Context: The Organization establishes and maintains internal controls over the application of the sliding fee discounts applied in accordance with its policies so that eligible patients receive discounts based on their ability to pay. During the course of the audit, there were four errors out of 60 in the application of the sliding fee discount. The sample selected was not a statistically valid sample. Effect: Patients were billed incorrect amounts. Cause: Internal controls surrounding application of the sliding fee discount were not adequately applied to ensure that discounts were appropriately applied. Repeat Findings: Yes Recommendation: We recommend that the Organization evaluate its review processes and controls for the application of the sliding fee discount to ensure that all information collected from patients is reviewed and the appropriate slide is processed. Views of Responsible Officials and Planned Corrective Action: We concur. The impacted accounts have subsequently been corrected or are in process to be corrected. Management continues to evaluate current controls related to the application of the sliding fee discount to ensure that appropriate review is completed and discounts are applied correctly.
Finding 2023-003
2023-003 Federal Program Name: Health Center Program Cluster Federal Agency U.S. Department of Health and Human Services CFDA Title and Number Health Center Program Cluster, CFDA 93.224 and 93.527 Criteria or Specific Requirement: Special Tests and Provisions - The Organization must prepare and apply a sliding fee discount schedule so that amounts owed for health center services by eligible patients are adjusted (discounted) based on the patient’s ability to pay. Condition: Application of the sliding fee discount was not appropriately applied. Questioned Costs: No Context: The Organization establishes and maintains internal controls over the application of the sliding fee discounts applied in accordance with its policies so that eligible patients receive discounts based on their ability to pay. During the course of the audit, there were four errors out of 60 in the application of the sliding fee discount. The sample selected was not a statistically valid sample. Effect: Patients were billed incorrect amounts. Cause: Internal controls surrounding application of the sliding fee discount were not adequately applied to ensure that discounts were appropriately applied. Repeat Findings: Yes Recommendation: We recommend that the Organization evaluate its review processes and controls for the application of the sliding fee discount to ensure that all information collected from patients is reviewed and the appropriate slide is processed. Views of Responsible Officials and Planned Corrective Action: We concur. The impacted accounts have subsequently been corrected or are in process to be corrected. Management continues to evaluate current controls related to the application of the sliding fee discount to ensure that appropriate review is completed and discounts are applied correctly.
Finding 2023-003
2023-003 Federal Program Name: Health Center Program Cluster Federal Agency U.S. Department of Health and Human Services CFDA Title and Number Health Center Program Cluster, CFDA 93.224 and 93.527 Criteria or Specific Requirement: Special Tests and Provisions - The Organization must prepare and apply a sliding fee discount schedule so that amounts owed for health center services by eligible patients are adjusted (discounted) based on the patient’s ability to pay. Condition: Application of the sliding fee discount was not appropriately applied. Questioned Costs: No Context: The Organization establishes and maintains internal controls over the application of the sliding fee discounts applied in accordance with its policies so that eligible patients receive discounts based on their ability to pay. During the course of the audit, there were four errors out of 60 in the application of the sliding fee discount. The sample selected was not a statistically valid sample. Effect: Patients were billed incorrect amounts. Cause: Internal controls surrounding application of the sliding fee discount were not adequately applied to ensure that discounts were appropriately applied. Repeat Findings: Yes Recommendation: We recommend that the Organization evaluate its review processes and controls for the application of the sliding fee discount to ensure that all information collected from patients is reviewed and the appropriate slide is processed. Views of Responsible Officials and Planned Corrective Action: We concur. The impacted accounts have subsequently been corrected or are in process to be corrected. Management continues to evaluate current controls related to the application of the sliding fee discount to ensure that appropriate review is completed and discounts are applied correctly.
Finding 2023-003
2023-003 Federal Program Name: Health Center Program Cluster Federal Agency U.S. Department of Health and Human Services CFDA Title and Number Health Center Program Cluster, CFDA 93.224 and 93.527 Criteria or Specific Requirement: Special Tests and Provisions - The Organization must prepare and apply a sliding fee discount schedule so that amounts owed for health center services by eligible patients are adjusted (discounted) based on the patient’s ability to pay. Condition: Application of the sliding fee discount was not appropriately applied. Questioned Costs: No Context: The Organization establishes and maintains internal controls over the application of the sliding fee discounts applied in accordance with its policies so that eligible patients receive discounts based on their ability to pay. During the course of the audit, there were four errors out of 60 in the application of the sliding fee discount. The sample selected was not a statistically valid sample. Effect: Patients were billed incorrect amounts. Cause: Internal controls surrounding application of the sliding fee discount were not adequately applied to ensure that discounts were appropriately applied. Repeat Findings: Yes Recommendation: We recommend that the Organization evaluate its review processes and controls for the application of the sliding fee discount to ensure that all information collected from patients is reviewed and the appropriate slide is processed. Views of Responsible Officials and Planned Corrective Action: We concur. The impacted accounts have subsequently been corrected or are in process to be corrected. Management continues to evaluate current controls related to the application of the sliding fee discount to ensure that appropriate review is completed and discounts are applied correctly.
Finding 2023-003
2023-003 Federal Program Name: Health Center Program Cluster Federal Agency U.S. Department of Health and Human Services CFDA Title and Number Health Center Program Cluster, CFDA 93.224 and 93.527 Criteria or Specific Requirement: Special Tests and Provisions - The Organization must prepare and apply a sliding fee discount schedule so that amounts owed for health center services by eligible patients are adjusted (discounted) based on the patient’s ability to pay. Condition: Application of the sliding fee discount was not appropriately applied. Questioned Costs: No Context: The Organization establishes and maintains internal controls over the application of the sliding fee discounts applied in accordance with its policies so that eligible patients receive discounts based on their ability to pay. During the course of the audit, there were four errors out of 60 in the application of the sliding fee discount. The sample selected was not a statistically valid sample. Effect: Patients were billed incorrect amounts. Cause: Internal controls surrounding application of the sliding fee discount were not adequately applied to ensure that discounts were appropriately applied. Repeat Findings: Yes Recommendation: We recommend that the Organization evaluate its review processes and controls for the application of the sliding fee discount to ensure that all information collected from patients is reviewed and the appropriate slide is processed. Views of Responsible Officials and Planned Corrective Action: We concur. The impacted accounts have subsequently been corrected or are in process to be corrected. Management continues to evaluate current controls related to the application of the sliding fee discount to ensure that appropriate review is completed and discounts are applied correctly.
Finding 2023-003
2023-003 Federal Program Name: Health Center Program Cluster Federal Agency U.S. Department of Health and Human Services CFDA Title and Number Health Center Program Cluster, CFDA 93.224 and 93.527 Criteria or Specific Requirement: Special Tests and Provisions - The Organization must prepare and apply a sliding fee discount schedule so that amounts owed for health center services by eligible patients are adjusted (discounted) based on the patient’s ability to pay. Condition: Application of the sliding fee discount was not appropriately applied. Questioned Costs: No Context: The Organization establishes and maintains internal controls over the application of the sliding fee discounts applied in accordance with its policies so that eligible patients receive discounts based on their ability to pay. During the course of the audit, there were four errors out of 60 in the application of the sliding fee discount. The sample selected was not a statistically valid sample. Effect: Patients were billed incorrect amounts. Cause: Internal controls surrounding application of the sliding fee discount were not adequately applied to ensure that discounts were appropriately applied. Repeat Findings: Yes Recommendation: We recommend that the Organization evaluate its review processes and controls for the application of the sliding fee discount to ensure that all information collected from patients is reviewed and the appropriate slide is processed. Views of Responsible Officials and Planned Corrective Action: We concur. The impacted accounts have subsequently been corrected or are in process to be corrected. Management continues to evaluate current controls related to the application of the sliding fee discount to ensure that appropriate review is completed and discounts are applied correctly.
Finding 2023-003
2023-003 Federal Program Name: Health Center Program Cluster Federal Agency U.S. Department of Health and Human Services CFDA Title and Number Health Center Program Cluster, CFDA 93.224 and 93.527 Criteria or Specific Requirement: Special Tests and Provisions - The Organization must prepare and apply a sliding fee discount schedule so that amounts owed for health center services by eligible patients are adjusted (discounted) based on the patient’s ability to pay. Condition: Application of the sliding fee discount was not appropriately applied. Questioned Costs: No Context: The Organization establishes and maintains internal controls over the application of the sliding fee discounts applied in accordance with its policies so that eligible patients receive discounts based on their ability to pay. During the course of the audit, there were four errors out of 60 in the application of the sliding fee discount. The sample selected was not a statistically valid sample. Effect: Patients were billed incorrect amounts. Cause: Internal controls surrounding application of the sliding fee discount were not adequately applied to ensure that discounts were appropriately applied. Repeat Findings: Yes Recommendation: We recommend that the Organization evaluate its review processes and controls for the application of the sliding fee discount to ensure that all information collected from patients is reviewed and the appropriate slide is processed. Views of Responsible Officials and Planned Corrective Action: We concur. The impacted accounts have subsequently been corrected or are in process to be corrected. Management continues to evaluate current controls related to the application of the sliding fee discount to ensure that appropriate review is completed and discounts are applied correctly.