Finding 1175663 (2025-001)

Material Weakness Repeat Finding
Requirement
N
Questioned Costs
-
Year
2025
Accepted
2026-02-27
Audit: 389495
Organization: Marana Health Center, INC (AZ)

AI Summary

  • Answer: Five out of forty sliding fee discounts were incorrectly adjusted, leading to an undercharge of $104.
  • Trend: This indicates a potential pattern of errors in the Practice Management System that could affect revenue.
  • List: Review and correct the sliding fee adjustments in PMS, and implement additional training for staff on proper discount procedures.

Finding Text

We randomly selected forty sliding fee discounts to test for compliance. Five of the forty sliding fee selections had instances in which the sliding fee discount was improperly adjusted in the Practice Management System (“PMS”), resulting in a net undercharge of $104.

Corrective Action Plan

The sliding fee determination will be reviewed by the front desk staff thoughtfully to ensure the proper charge to the patient. o Once the patient is screened and determined to be eligible for the Sliding Fee program by the front office, the patient will complete the Sliding Fee application and self-declaration of income and family size. The front office will verify the application, determine the scale for which the patient qualifies, and verify with the Center’s practice management system. The lead biller will review all uploaded documents and approve the sliding fee in real time. o Additional training will take place with front desk personnel. The corrective action outlined above will be monitored on an ongoing basis. The CFO and the Controller will oversee the implementation and report progress to the CEO and Board . Regular internal reviews and reconciliations will be conducted to ensure continued compliance with internal controls and federal requirements.

Categories

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Programs in Audit

ALN Program Name Expenditures
10.766 COMMUNITY FACILITIES LOANS AND GRANTS $8.17M
93.224 HEALTH CENTER PROGRAM (COMMUNITY HEALTH CENTERS, MIGRANT HEALTH CENTERS, HEALTH CARE FOR THE HOMELESS, AND PUBLIC HOUSING PRIMARY CARE) $4.53M
93.526 GRANTS FOR CAPITAL DEVELOPMENT IN HEALTH CENTERS $996,657
10.557 WIC SPECIAL SUPPLEMENTAL NUTRITION PROGRAM FOR WOMEN, INFANTS, AND CHILDREN $64,829
93.778 MEDICAL ASSISTANCE PROGRAM $26,250