Finding 1224504 (2021-012)

Material Weakness Repeat Finding
Requirement
N
Questioned Costs
-
Year
2021
Accepted
2026-07-23
Audit: 407750
Auditor: CBIZ CPAS PC

AI Summary

  • Core Issue: QCHC failed to maintain documentation for sliding fee discounts, leading to a material weakness in internal controls.
  • Impacted Requirements: Compliance with federal award terms regarding patient discount schedules and documentation retention.
  • Recommended Follow-Up: Management should enhance documentation processes to ensure proper tracking of patient charges and discounts.

Finding Text

Finding 2021-012: Special Tests and Provisions – Lack of Management Oversight and Document Retention over Application of Sliding Fee Discounts – Material Weakness in Internal Control Over Compliance ALN 93.224 – Consolidated Health Centers; Grant Numbers H8GCS48610 and H8OCS00687; Grant Period: August 1, 2020 – July 31, 2021 CRITERIA Under the terms of the federal award, QCHC is required to develop a sliding fee discount schedule and apply the appropriate calculated discount to eligible patients for services rendered. The sliding fee discount is based on the eligible patient’s ability to pay. CONDITION AND CONTEXT QCHC was unable to provide documentation to support the approved sliding fee discount was applied to eligible patients during the year. CAUSE There was significant turnover in the Finance department and the adequate documentation to support patient services was not maintained. EFFECT OR POTENTIAL EFFECT By not retaining documentation of patient charges and the related discount, we were unable to determine whether patients were charged the proper amount for their services. QUESTIONED COST Amount, if any, could not be determined due to lack of supporting documentation. REPEAT FINDING Yes (2020-007) RECOMMENDATION We recommend management improve their documentation retention process to support patient charges and any related sliding fee discounts applied. VIEWS OF RESPONSIBLE OFFICIALS AND PLANNED CORRECTIVE ACTION See the attached response and corrective action plan.

Corrective Action Plan

Criteria Under the terms of the federal award, QCHC is required to develop a sliding fee discount schedule and apply the appropriate calculated discount to eligible patients for services rendered. The sliding fee discount is based on the eligible patient's ability to pay. Condition and Context QCHC was unable to provide documentation to support the approved sliding fee discount was applied to eligible patients during the year. Recommendation We recommend management improve their documentation retention process to support patient charges and any related sliding fee discounts applied. Views of Responsible Officials and Planned Corrective Actions QCHC acknowledges the finding and has implemented the following corrective actions: 1. QCHC has implemented the Sliding Fee Discount Program Policy (POLICY #0001 SLIDING FEE DISCOUNT PROGRAM) which requires evaluation of forms used for the Sliding Fee Discount Program to ensure they are current and applicable, collection of utilization data, and patient satisfaction surveys. 2. QCHC has established procedures requiring patient satisfaction surveys to be provided at the end of each health center visit, with monthly compilation prepared for each health center site by Office Managers, and summarized data provided to the Financial Director and key management staff. 3. QCHC has implemented Policy 317 - Record Retention, which requires a minimum seven-year retention of financial and grant records. 4. QCHC has established a system to document the application of sliding fee discounts to eligible patients, including verification of patient eligibility and calculation of the appropriate discount. 5. QCHC has implemented the Systems Monitoring Policy requiring regular performance evaluations and documentation of all monitoring activities.

Categories

Internal Control / Segregation of Duties Special Tests & Provisions Material Weakness

Other Findings in this Audit

  • 1224497 2021-009
    Material Weakness Repeat
  • 1224498 2021-009
    Material Weakness Repeat
  • 1224499 2021-010
    Material Weakness Repeat
  • 1224500 2021-010
    Material Weakness Repeat
  • 1224501 2021-011
    Material Weakness Repeat
  • 1224502 2021-011
    Material Weakness Repeat
  • 1224503 2021-012
    Material Weakness Repeat
  • 1224505 2021-013
    Material Weakness Repeat
  • 1224506 2021-013
    Material Weakness Repeat
  • 1224507 2021-014
    Material Weakness Repeat
  • 1224508 2021-014
    Material Weakness Repeat
  • 1224509 2021-015
    Material Weakness Repeat
  • 1224510 2021-015
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
93.224 HEALTH CENTER PROGRAM $3.13M