Finding 1213503 (2025-001)

Material Weakness Repeat Finding
Requirement
E
Questioned Costs
-
Year
2025
Accepted
2026-05-01
Audit: 400452
Organization: Seattle Indian Health Board (WA)

AI Summary

  • Core Issue: The Health Board failed to maintain required Tribal enrollment documentation for 1 out of 60 patient records, indicating a significant deficiency in internal controls over compliance.
  • Impacted Requirements: Eligibility regulations mandate that grantees verify and document patient eligibility before providing services, which was not fully adhered to.
  • Recommended Follow-Up: Update policies to ensure regular reviews of patient files for necessary documentation before appointments, addressing training gaps for staff on eligibility verification.

Finding Text

Finding 2025-001 – Eligibility (Significant Deficiency in Internal Control Over Compliance and Instance of Non-Compliance) Criteria – In accordance with the Health Board’s grant award with the Portland Area Indian Health Service, Indian Health Service eligibility regulations require that grantees verify eligibility before providing services and maintain records documenting such eligibility. Condition and Context – The Health Board is required to maintain eligibility records for patients who receive services under the Urban Indian Health Services program. These records include Tribal enrollment and insurance coverage, among other things. We selected a non-statistical sample of 60 patients who received services during the audit period, out of a population of approximately 5,300 patients, and noted the Health Board did not maintain Tribal enrollment documentation for 1 of the 60 patients tested. Cause – The Health Board staff did not appear to be sufficiently trained to properly identify tribal enrollment documentation and ensure all required documents were obtained prior to providing services. Effect – Individuals that are not eligible may have received services. Questioned Costs – Questioned costs associated with this finding could not be determined. Repeat Finding – This is a repeat finding from the prior year. See prior year finding 2024-001. Recommendation – We recommend the Health Board update polices and controls to include regular review of patient files. This may include review of the patient file for any outstanding Tribal enrollment and insurance documentation prior to scheduling the patients’ appointment. Views of responsible officials – Management agrees with the auditors’ findings and will implement the corrective action plan to address the issue identified.

Corrective Action Plan

Finding 2025-001 – Eligibility (Significant Deficiency in Internal Control Over Compliance and Instance of Noncompliance) Planned Corrective Action: The Seattle Indian Health Board is implementing enhanced corrective actions to ensure full compliance with Indian Health Service eligibility requirements, specifically related to documentation of Tribal enrollment. While prior corrective actions established foundational training and audit processes, management has identified the need for stronger front-end controls, clearer accountability, and system-based safeguards to prevent recurrence. Seattle Indian Health Board will implement the following actions: 1. Strengthen Front-End Eligibility Controls - Eligibility verification protocols will be updated to require complete Tribal enrollment documentation prior to scheduling non-urgent appointments. - A standardized eligibility checklist will be embedded into intake workflows to ensure all required documentation is identified and collected before services are rendered. 2. System Enhancement and Documentation Tracking - Electronic health record workflows will be enhanced to include required fields and alters for missing eligibility documentation, including Tribal enrollment. - Patients with incomplete eligibility records will be flagged, and services will be limited to allowable scenarios until documentation is obtained. 3. Targeted Training and Competency Validation - All registration and front desk staff will undergo mandatory retraining focused specifically on Tribal enrollment documentation requirements and compliance standards. - Staff competency will be validated through post-training assessments and periodic spot checks. 4. Enhanced Monitoring and Internal Audit - Monthly eligibility audits will be expanded to include a statistically valid sample size and documented review of Tribal enrollment verification. - Audit results will be formally reported to executive leadership, with identified deficiencies tracked through resolution. - Repeat errors or noncompliance will be addressed through corrective coaching and performance management, as appropriate. Management believes these enhanced corrective actions directly address the root cause of the finding by strengthening preventive controls, improving staff competency, and increasing oversight and accountability. Name of Responsible Party: Tempest Dawson, Director of Clinic Operations Anticipated Completion Date: December 31, 2026.

Categories

Eligibility Significant Deficiency Internal Control / Segregation of Duties

Other Findings in this Audit

  • 1213497 2025-001
    Material Weakness Repeat
  • 1213498 2025-002
    Material Weakness Repeat
  • 1213499 2025-001
    Material Weakness Repeat
  • 1213500 2025-002
    Material Weakness Repeat
  • 1213501 2025-001
    Material Weakness Repeat
  • 1213502 2025-002
    Material Weakness Repeat
  • 1213504 2025-002
    Material Weakness Repeat
  • 1213505 2025-003
    Material Weakness Repeat
  • 1213506 2025-003
    Material Weakness Repeat
  • 1213507 2025-003
    Material Weakness Repeat
  • 1213508 2025-003
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
93.231 EPIDEMIOLOGY PROGRAM $4.77M
93.527 GRANTS FOR NEW AND EXPANDED SERVICES UNDER THE HEALTH CENTER PROGRAM $1.44M
93.323 EPIDEMIOLOGY AND LABORATORY CAPACITY FOR INFECTIOUS DISEASES (ELC) $1.39M
93.479 GOOD HEALTH AND WELLNESS IN INDIAN COUNTRY $1.25M
93.762 A COMPREHENSIVE APPROACH TO GOOD HEALTH AND WELLNESS IN INDIAN COUNTY – FINANCED SOLELY BY PREVENTION AND PUBLIC HEALTH $1.03M
93.193 URBAN INDIAN HEALTH SERVICES $729,183
93.237 SPECIAL DIABETES PROGRAM FOR INDIANS DIABETES PREVENTION AND TREATMENT PROJECTS $446,870
93.224 HEALTH CENTER PROGRAM (COMMUNITY HEALTH CENTERS, MIGRANT HEALTH CENTERS, HEALTH CARE FOR THE HOMELESS, AND PUBLIC HOUSING PRIMARY CARE) $408,298
93.073 BIRTH DEFECTS AND DEVELOPMENTAL DISABILITIES - PREVENTION AND SURVEILLANCE $315,103
93.243 SUBSTANCE ABUSE AND MENTAL HEALTH SERVICES PROJECTS OF REGIONAL AND NATIONAL SIGNIFICANCE $205,712
93.933 DEMONSTRATION PROJECTS FOR INDIAN HEALTH $177,556
93.441 INDIAN SELF-DETERMINATION $175,214
16.023 SEXUAL ASSAULT SERVICES CULTURALLY SPECIFIC PROGRAM $133,514
10.557 WIC SPECIAL SUPPLEMENTAL NUTRITION PROGRAM FOR WOMEN, INFANTS, AND CHILDREN $110,500
93.654 INDIAN HEALTH SERVICE BEHAVIORAL HEALTH PROGRAMS $83,439
93.788 OPIOID STR $72,952