Finding 1089588 (2024-002)

Significant Deficiency
Requirement
L
Questioned Costs
-
Year
2024
Accepted
2024-12-05
Audit: 331131
Organization: Community Health Partners, Inc. (MT)
Auditor: Kcoe Isom LLP

AI Summary

  • Core Issue: A system error misclassified Nurse Practitioners as physicians, leading to inaccurate reporting of visit data.
  • Impacted Requirements: Compliance with Department of Health and Human Services guidelines for accurate service utilization reporting is at risk.
  • Recommended Follow-Up: Conduct an immediate review and correct the inaccuracies before the next report submission.

Finding Text

Grant Program: Department of Health and Human Services Health Centers Cluster – Assistance Listing # 93.224/93.527 Condition: As a result of our audit procedures over the UDS report, it was identified that the number of visits reported for physicians was overstated, while those for Nurse Practitioners (NPs) were understated. This discrepancy was due to a system error that incorrectly classified NPs as physicians. Criteria: Accurate reporting of service utilization by specific provider types is crucial for compliance with Department of Health and Human Services guidelines. Effect: Misclassification could lead to non-compliance with grant reporting requirements, potentially affecting the Clinic’s funding and accuracy of statistical data used for healthcare planning and resource allocation. Context: An analysis of visit data revealed that a system coding error led to incorrect provider type attribution where several NPs were recorded as physicians. Cause: Review of the report detected the error but it was not corrected in the final submission. Recommendation: We recommend an immediate review and correction of the errors noted in the accuracy report be completed prior to submission. Management Response: See Corrective Action Plan.

Categories

Allowable Costs / Cost Principles Reporting

Other Findings in this Audit

  • 513142 2024-001
    Significant Deficiency
  • 513143 2024-002
    Significant Deficiency
  • 513144 2024-003
    Significant Deficiency
  • 513145 2024-001
    Significant Deficiency
  • 513146 2024-002
    Significant Deficiency
  • 513147 2024-003
    Significant Deficiency
  • 1089584 2024-001
    Significant Deficiency
  • 1089585 2024-002
    Significant Deficiency
  • 1089586 2024-003
    Significant Deficiency
  • 1089587 2024-001
    Significant Deficiency
  • 1089589 2024-003
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
93.224 Community Health Centers $3.05M
93.870 Maternal, Infant and Early Childhood Homevisiting Grant Program $110,678
93.558 Temporary Assistance for Needy Families $54,442
84.002 Adult Education - Basic Grants to States $35,802
93.526 Fip Verification $12,219
93.527 Affordable Care Act (aca) Grants for New and Expanded Services Under the Health Center Program $8,936
10.766 Community Facilities Loans and Grants $0