FAC Explorer

Finding 1137939 (2022-007)

Material Weakness
Requirement
N
Questioned Costs
$1
Year
2022
Accepted
2025-05-23
Audit: 357068
Organization: Sayre Health Center (PA)
Auditor: Cbiz CPAS PC

AI Summary

  • Core Issue: The Health Center lacks proper documentation for applying sliding fee discounts based on patient income.
  • Impacted Requirements: Compliance with sliding fee discount criteria is compromised due to inadequate internal controls and staff turnover.
  • Recommended Follow-Up: Management should establish procedures for verifying eligibility and ensure documentation of discount approvals is retained for future reference.

Finding Text

Special Provisions - Inadequate Documentation and Records for Application of Sliding Fee Discounts – Material Weakness in Internal Control Over Compliance Criteria The Health Center is required to apply a sliding fee discount for health services provided to eligible patients. This sliding fee discount is based on the patient’s ability to pay. Condition and Context The Health Center was unable to provide documentation to support the income requirements of patients and the proper application of the sliding fee discount to patients seen during the year. Cause Staff turnover in the Finance Department coupled with inadequate controls to ensure that the sliding fee discount was properly applied to patient’s based on their eligibility. Effect Discounts to patient service fees may have been improperly provided and inaccurate information may have been used in making management decisions during the year. Questioned Costs Amount, if any, could not be determined due to lack of supporting documentation. Repeat Finding No. Recommendation We recommend that management implement procedures to ensure that the sliding fee discount is properly applied to patients based on their eligibility. We also recommend that management implement a process of formal documenting the review and approval of sliding fee discount eligibility forms. Such forms should also be retained in case needed for future reference purposes. Views of Responsible Officials and Planned Corrective Action See corrective action plan.

Categories

Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles Eligibility Material Weakness Internal Control / Segregation of Duties Special Tests & Provisions

Other Findings in this Audit

  • 561487 2022-005
    Material Weakness
  • 561488 2022-006
    Material Weakness
  • 561489 2022-007
    Material Weakness
  • 561490 2022-008
    Material Weakness
  • 561491 2022-005
    Material Weakness
  • 561492 2022-006
    Material Weakness
  • 561493 2022-007
    Material Weakness
  • 561494 2022-008
    Material Weakness
  • 561495 2022-005
    Material Weakness
  • 561496 2022-006
    Material Weakness
  • 561497 2022-007
    Material Weakness
  • 561498 2022-008
    Material Weakness
  • 1137929 2022-005
    Material Weakness
  • 1137930 2022-006
    Material Weakness
  • 1137931 2022-007
    Material Weakness
  • 1137932 2022-008
    Material Weakness
  • 1137933 2022-005
    Material Weakness
  • 1137934 2022-006
    Material Weakness
  • 1137935 2022-007
    Material Weakness
  • 1137936 2022-008
    Material Weakness
  • 1137937 2022-005
    Material Weakness
  • 1137938 2022-006
    Material Weakness
  • 1137940 2022-008
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
93.224 Health Center Program (community Health Centers, Migrant Health Centers, Health Care for the Homeless, and Public Housing Primary Care) $512,128
93.461 Hrsa Covid-19 Claims Reimbursement for the Uninsured Program and the Covid-19 Coverage Assistance Fund $347,656
93.527 Grants for New and Expanded Services Under the Health Center Program $246,813