Finding 1221229 (2025-001)

Material Weakness Repeat Finding
Requirement
N
Questioned Costs
-
Year
2025
Accepted
2026-06-30

AI Summary

  • Core Issue: Two patients had their sliding scale fees calculated incorrectly, leading to improper fee applications.
  • Impacted Requirements: Compliance with 42 CFR 51c.303(f) regarding fee schedules and discounts based on income.
  • Recommended Follow-Up: Implement a monitoring procedure to ensure accurate calculations of sliding scale levels based on patient documentation.

Finding Text

2025-001 Sliding Scale Determination Special Tests and Provisions ALN 93.224 Health Center Program (Community Health Centers, Migrant Health Centers, Health Care for the Homeless, and Public Housing Primary Care) US Department of Health and Human Services Contract Numbers H80CS30749-08, H80CS30749-09, and H8NCS54017-01-02 Contract Periods April 1, 2024 – March 31, 2025 and April 1, 2025 – March 31, 2026 and September 1, 2024 – August 31, 2025 Conditions and Criteria: The requirements under 42 CFR 51c.303(f) provide requirements to have prepared 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. Provided, that such schedule of discounts shall provide for a full discount to individuals and families with annual incomes at or below those set forth in the poverty guidelines updated periodically in the Federal Register by the U.S. Department of Health and Human Services under the authority of 42 U.S.C. 9902(2); and for no discount to individuals and families with annual incomes greater than twice those set forth in such Guidelines, except that nominal fees for services may be collected from individuals with annual incomes at or below such levels where imposition of such fees is consistent with project goals. In the 2025 audit, for 2 of 40 samples selected for testing, OCHS calculated the sliding scale level incorrectly based on income and family size documentation. Effect: The effect is that two patient’s sliding scale levels were calculated incorrectly and their fees were incorrectly applied. Cause: Determining a patient’s sliding fee discount level is to be performed on an annual basis. During the 2025 fiscal year, OCHS had employee turnover in the compliance department. Although OCHS has policies in place for calculating patient sliding scale level determination based on income and family size, the calculations were performed incorrectly due to a lack of monitoring in place to ensure the requirement under 42 CFR 51c.303(f) was adhered to. Auditor Recommendation: We recommend that a procedure should be put in place to monitor whether the calculation in sliding scale levels are correctly calculated and applied per patient documentation. Planned Corrective Action: See the following Corrective Action Plan section for management’s planned corrective action.

Corrective Action Plan

Finding Number: 2025-001 Planned Corrective Action: We concur with the finding. We will be meeting with the auditors and the Financial Eligibility staff to monitor the calculation of patient sliding scale levels and put in place additional monitoring checks to ensure correct application of discount to patients. The Finance Administrator will continue to monitor whether the monitoring policies are being followed. Anticipated Completion Date: On-going Responsible Contact Person: Cynthia Diaz, Finance Administrator

Categories

Special Tests & Provisions Subrecipient Monitoring HUD Housing Programs

Other Findings in this Audit

  • 1221226 2025-001
    Material Weakness Repeat
  • 1221227 2025-001
    Material Weakness Repeat
  • 1221228 2025-001
    Material Weakness Repeat
  • 1221230 2025-002
    Material Weakness Repeat
  • 1221231 2025-002
    Material Weakness Repeat
  • 1221232 2025-002
    Material Weakness Repeat
  • 1221233 2025-002
    Material Weakness Repeat
  • 1221234 2025-003
    Material Weakness Repeat
  • 1221235 2025-003
    Material Weakness Repeat
  • 1221236 2025-003
    Material Weakness Repeat
  • 1221237 2025-003
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
93.224 CONSOLIDATED HEALTH CENTERS (COMMUNITY HEALTH CENTERS, MIGRANT HEALTH CENTERS, HEALTH CARE FOR THE HOMELESS, AND PUBLIC HOUSING PRIMARY CARE) $1.60M
93.224 HEALTH CENTERS PROGRAM (COMMUNITY HEALTH CENTERS, MIGRANT HEALTH CENTERS, HEALTH CARE FOR THE HOMELESS, AND PUBLIC HOUSING PRIMARY CARE) $1.50M
93.224 FY 2024 BEHAVIORAL HEALTH SERVICES EXPANSION $600,000
93.224 FISCAL YEAR 2023 CAPITAL ASSISTANCE FOR HURRICANE RESPONSE AND RECOVERY EFFORTS (CARE) $196,846
93.914 HIV EMERGENCY RELIEF PROJECT GRANTS $40,868