Finding 1148658 (2023-002)

Material Weakness
Requirement
N
Questioned Costs
-
Year
2023
Accepted
2025-07-30
Audit: 363352
Auditor: McConnell Jones

AI Summary

  • Core Issue: One out of twenty-five patients was charged incorrectly due to a manual override on the coronavirus lab test fee.
  • Impacted Requirements: The internal control structure failed to ensure that patients were billed according to their sliding scale fee eligibility.
  • Recommended Follow-Up: Review invoices for self-pay patients regularly and assess manual overrides to prevent future billing errors.

Finding Text

Criteria: The District’s internal control structure should ensure that patients whom have filled out a sliding scale fee application were charged the appropriate rate. Condition: During the audit, it was identified one patient out of twenty-five tested was charged an inappropriate amount when compared to the sliding fee scale application filled out. The patient was accurately determined to be a full discount eligible, self-pay patient. While reviewing the invoice billed to the patient, it was determined that all charge codes except the coronavirus lab test fee were fully discounted appropriately. After noting that one incident, an additional seven patients who were billed with the coronavirus charge code were reviewed. All of the seven patients reviewed, of varying discount eligibility, were noted to have been fully charged for the coronavirus lab fee. Cause: The coronavirus lab test code was manually overwritten to exempt the sliding fee scale eligibility determination due to a previous grant covering the fee. The grant that covered this expense for self pay patients had lapsed and the manual override was not removed. Effect: Self pay patients of varying discount eligibility were fully charged for the coronavirus lab test. Recommendation: We recommend that the District review invoices for self-pay patients to ensure they are being accurately billed. We also recommend that manual overrides are reviewed periodically. Managements Response: The District has reviewed the Independent Auditor’s recommendation. The District’s leadership is committed to developing processes to ensure all compliance requirements are met.

Categories

Eligibility Internal Control / Segregation of Duties

Other Findings in this Audit

  • 572213 2023-002
    Material Weakness
  • 572214 2023-002
    Material Weakness
  • 572215 2023-002
    Material Weakness
  • 572216 2023-002
    Material Weakness
  • 572217 2023-003
    Significant Deficiency
  • 572218 2023-003
    Significant Deficiency
  • 572219 2023-003
    Significant Deficiency
  • 572220 2023-003
    Significant Deficiency
  • 572221 2023-004
    Significant Deficiency
  • 572222 2023-004
    Significant Deficiency
  • 572223 2023-004
    Significant Deficiency
  • 572224 2023-004
    Significant Deficiency
  • 1148655 2023-002
    Material Weakness
  • 1148656 2023-002
    Material Weakness
  • 1148657 2023-002
    Material Weakness
  • 1148659 2023-003
    Significant Deficiency
  • 1148660 2023-003
    Significant Deficiency
  • 1148661 2023-003
    Significant Deficiency
  • 1148662 2023-003
    Significant Deficiency
  • 1148663 2023-004
    Significant Deficiency
  • 1148664 2023-004
    Significant Deficiency
  • 1148665 2023-004
    Significant Deficiency
  • 1148666 2023-004
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
93.224 Consolidated Health Centers (community Health Centers, Migrant Health Centers, Health Care for the Homeless, and Public Housing Primary Care) $2.42M
10.557 Special Supplemental Nutrition Program for Women, Infants, and Children $1.08M
93.268 Immunization Cooperative Agreements $802,973
93.354 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $675,715
21.027 Coronavirus State and Local Fiscal Recovery Funds $376,864
93.977 Preventive Health Services_sexually Transmitted Diseases Control Grants $254,582
93.391 Activities to Support State, Tribal, Local and Territorial (stlt) Health Department Response to Public Health Or Healthcare Crises $242,087
66.472 Beach Monitoring and Notification Program Implementation Grants $132,301
93.991 Preventive Health and Health Services Block Grant $117,042
93.940 Hiv Prevention Activities_health Department Based $108,178
97.091 Homeland Security Biowatch Program $107,586
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $102,260
93.994 Maternal and Child Health Services Block Grant to the States $73,478
93.008 Medical Reserve Corps Small Grant Program $48,679
66.605 Performance Partnership Grants $47,692
93.116 Project Grants and Cooperative Agreements for Tuberculosis Control Programs $43,902
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $25,257
93.069 Public Health Emergency Preparedness $17,050
93.527 Affordable Care Act (aca) Grants for New and Expanded Services Under the Health Center Program $5,118
93.967 Cdc's Collaboration with Academia to Strengthen Public Health $3,775