Finding 1210791 (2025-001)

Material Weakness Repeat Finding
Requirement
N
Questioned Costs
-
Year
2025
Accepted
2026-04-29
Audit: 400083
Organization: United Health Centers (NC)

AI Summary

  • Core Issue: Incomplete documentation for patient income verification was found in 15 out of 60 patient files.
  • Impacted Requirements: The Organization must maintain proper records to justify patient charges based on income.
  • Recommended Follow-Up: Management should create a consistent policy for income verification to ensure accurate fee assessments.

Finding Text

Criteria: The Organization should maintain documentation establishing and verifying patient income to justify the amount charged to the patient based on the Organization's sliding scale of fees. Condition: During our review of internal control and patient documentation, it was noted that proper documentation of income verification and determination was not maintained for all patients. Context: We examined 60 patient files and determined that 15 of the files did not include all of the necessary documentation establishing and verifying patient income. Questioned Costs: None. Effect: The lack of income verification could lead to the Organization charging an improper amount for services to its patients. Cause: The Organization experienced turnover in their staff and internal software that holds the files, which led to inconsistent documentation being maintained on its patients. Recommendation: Management should establish a consistent policy regarding the establishment and verification of patient income to ensure its fees are properly charged. Views of Responsible Officials and Planned Corrective Actions: The Organization agrees with the finding and is evaluating the best way to address the issue.

Corrective Action Plan

Management is evaluating policy changes. This is a material weakness related to Section II Financial statements.

Categories

Internal Control / Segregation of Duties

Programs in Audit

ALN Program Name Expenditures
93.224 HEALTH CENTER PROGRAM $3.19M