Finding 1171825 (2025-001)

Material Weakness Repeat Finding
Requirement
N
Questioned Costs
-
Year
2025
Accepted
2026-01-31

AI Summary

  • Core Issue: The Health Center failed to apply sliding fee discounts correctly for 2 out of 40 patients due to posting errors and inconsistencies in their system.
  • Impacted Requirements: Compliance with 42 CFR, Part 56.303(e), (f), and (g) regarding fee schedules and patient discounts based on ability to pay.
  • Recommended Follow-Up: Provide training for staff on the sliding fee policy and conduct an internal review of patient accounts and discounts applied.

Finding Text

Health Center Program Cluster; Federal Assistance Listing No. 93.224 and 93.527; HHS; grant number H80CS08782; budget period May 1, 2024 to April 30, 2025. Criteria or specific requirement: Special Tests and Provisions – 42 CFR, Part 56.303(e), (f) and (g). Health Centers receiving funds under the Health Center Program Cluster are required to prepare a schedule of fees or payments for the provision of its services designed to cover its reasonable costs of operation and a corresponding schedule of discounts adjusted on the basis of the patient’s ability to pay, to make every reasonable effort, including the establishment of systems for eligibility determination, billing and collection, and to secure from patient payments for services in accordance with the schedule of fees and discounts. Condition: We noted the Health Center did not properly apply the sliding fee discounts approved by the board of directors for 2 patients, out of a sample of 40 patients tested for the year ended June 30, 2025. Cause: The Health Center did not comply with its sliding fee policy due to posting errors in the system and inconsistencies between the application and information entered into the system. Effect or Potential Effect: Discounts were not properly applied to patient accounts. Questioned costs: None Context: From a total of 4,541 sliding fee discounts for the period, 40 discounts were selected for testing. This sample was not, and was not intended to be, a statistically valid sample. The Health Center’s management did prepare a schedule of discounts adjusted on the basis of the patient’s ability to pay; such schedule was updated and approved annually by the Health Center’s board of directors. However, there were errors when comparing the approved schedule to certain actual adjustments to patients accounts and the patients supporting documentation during the year ended June 30, 2025. Identification as a repeat finding, if applicable: Repeat finding, 2024-001 Recommendation: All personnel involved in the sliding fee discount program should demonstrate their understanding of the sliding fee scale policy and receive appropriate training during the year. We also recommend internal review of patient accounts and sliding fees applied during the year. Views of responsible officials and planned corrective actions. The Health Center agrees with the finding. See separate report for planned corrective action.

Corrective Action Plan

The Family Health Centers of Clark County, Inc. dba The Family Health Centers of Southern Indiana will institute a further refined 2nd review of all newly assigned or changed sliding fee assignments. This review will be completed by individuals who are briefed on all related sliding fee policies and procedures. Any discrepancies will be sent to the billing manager for updates and aggregation of discrepancy type for further personnel training. The Accounting department will also institute a monthly internal audit process and review a random sample of patients with claims in each particular month that has a sliding fee profile and forwarding to billing manager for correction and aggregation of discrepancy type for further personnel education and possible process changes to ease issues. The Family Health Centers of Clark County, Inc., doing business as The Family Health Centers of Southern Indiana, will adjust secondary review of all newly assigned or modified sliding fee scale determinations, assigning this review to designated staff members who are trained and knowledgeable in all applicable sliding fee scale policies and procedures. Any discrepancies found during the secondary review will be sent to the Billing Manager for timely correction. The Billing Manager will document, categorize, and aggregate discrepancies by type to identify trends and support targeted staff education and retraining efforts. This corrective action will be maintained on an ongoing basis to ensure continued compliance with sliding fee scale requirements and to strengthen internal controls.

Categories

Special Tests & Provisions Eligibility

Other Findings in this Audit

  • 1171823 2025-001
    Material Weakness Repeat
  • 1171824 2025-001
    Material Weakness Repeat

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) $1.46M
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $283,508
93.898 CANCER PREVENTION AND CONTROL PROGRAMS FOR STATE, TERRITORIAL AND TRIBAL ORGANIZATIONS $103,834
93.527 GRANTS FOR NEW AND EXPANDED SERVICES UNDER THE HEALTH CENTER PROGRAM $2,678