Finding 1152601 (2025-001)

Material Weakness
Requirement
N
Questioned Costs
-
Year
2025
Accepted
2025-09-11
Audit: 366069
Organization: Sunrise Community Health (CO)

AI Summary

  • Core Issue: Incorrect sliding fee discounts were applied to patients due to errors in the dental electronic medical record system.
  • Impacted Requirements: Compliance with Title 42 regulations requiring accurate fee schedules and discounts based on patients' ability to pay.
  • Recommended Follow-Up: Review and strengthen internal controls for the sliding fee process, with regular management updates and periodic audits until system integration is complete.

Finding Text

Criteria or Specific Requirement Per Title 42 Chapter 1 Subchapter D Section 51c303(f), “Health centers must have a schedule of fees or payments for the provision of their health services consistent with locally prevailing rates or charges designed to cover their reasonable costs of operation. They are also required to have a corresponding schedule of discounts applied and adjusted on the basis of the patient’s ability to pay.” Condition and Context During our testing of 40 sliding fee discounts for health center patients qualifying for reduced charge visits, we identified four visits where an incorrect sliding fee was given to a patient based on their income and family size. Effect Potential that a patient would not receive the appropriate sliding fee discount. Questioned Costs None identified. Cause The sliding fee discount error was a result of a dental electronic medical record conversion in fiscal year 2025. During quarter three of fiscal year 2025, the Organization’s staff identified an issue within the dental electronic medical record where it was populating the incorrect federal poverty level for patients based on the income level and family size input by the Organization’s staff. This caused the incorrect sliding fee adjustment to be applied to patient balances. Recommendation We recommend the Organization to review internal controls in regards to the determination, recording, and monitoring of the sliding fee process to ensure that appropriate sliding fee rates/categories are utilized for each sliding fee encounter. Views of Responsible Officials Management will review internal controls in regards to the determination, recording, and monitoring of the sliding fee process to ensure that appropriate sliding fee rates/categories are utilized for each sliding fee encounter. Management meetings will be scheduled with the COO, Director of Operations, and Dental Billing Supervisor(s) to provide updates on progress. Periodic internal auditing of sliding fee scale dental files will be completed. Quarterly management review of sliding fee scale program progress until Athena Dental is fully integrated with Athena Medical, where electronic health record issues were not detected regarding sliding fee scale adjustments.

Categories

Subrecipient Monitoring Internal Control / Segregation of Duties

Other Findings in this Audit

  • 576159 2025-001
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
10.557 Special Supplemental Nutrition Program for Women, Infants, and Children (wic) $6.48M
93.224 Consolidated Health Center, Affordable Care Act for New and Expanded Services $5.10M
93.566 Refugee and Entrant Assistance - State-Administered Programs $714,505
93.526 Grants for Capital Development in Health Centers $493,085
93.558 Temporary Assistance for Needy Families $153,678