Finding 1228039 (2025-001)

Material Weakness Repeat Finding
Requirement
N
Questioned Costs
-
Year
2025
Accepted
2026-08-26

AI Summary

  • Core Issue: The health center used an outdated sliding fee schedule for 9 out of 26 patients, relying on the 2023 schedule instead of the approved 2024 or 2025 schedules.
  • Impacted Requirements: This practice violates federal guidelines requiring the use of the most current sliding fee schedule, potentially leading to inaccurate patient eligibility determinations.
  • Recommended Follow-Up: Management should ensure timely updates of the sliding fee schedule in the EPIC system and implement a review process to confirm correct application for patient eligibility.

Finding Text

Finding No. 2025 001: Use of Incorrect Sliding Fee Schedule (SFS) in Determination of Sliding Fee Amount Assistance Listing Number: 93.224 and 93.527 Assistance Listing Program Title: Health Center Program Cluster Federal Agency: U.S. Department of Health and Human Services (HHS) - Health Resources and Services Administration Pass Through Entity: Not applicable Federal Award Number: 6 H80CS00142-24-24 Federal Award Year: January 1, 2025 to December 31, 2025 Compliance Requirement: Special Tests and Provisions – Sliding Fee Discounts Criteria or Specific Requirement Pursuant to 42 CFR 51c.303(f), health centers are required to prepare 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). Additionally, the HRSA Health Center Program Compliance Manual, Chapter 9: Sliding Fee Discount Program, requires health centers to ensure that their sliding fee discount program is based on current Federal Poverty Level (FPL) guidelines and is implemented consistently and in accordance with board-approved policies. Specifically, Chapter 9 requires that health centers apply the most current approved sliding fee schedule when determining patient eligibility and discounts, and that such schedules be updated and implemented timely following governing board approval. Identified Condition Of the 26 patients selected for sliding fee discounts testwork, we noted 9 patients whereby the calculation of the sliding fee amount incorrectly utilized the 2023 approved sliding fee schedule instead of the 2024 or 2025 sliding fee schedules, as applicable. This did not result an overcharge or undercharge to the patients. Cause The 2025 and 2024 sliding fee schedules were approved by the Board on March 27, 2025 and May 23, 2024, respectively. However, such sliding fee schedules were not activated in the EPIC system (patient billing system) and therefore, the EPIC system continued to utilize the 2023 sliding fee schedule. Management is currently researching the cause of this issue and has reached out to the EPIC Analyst to obtain additional information regarding the configuration and update process of the approved sliding fee schedule within EPIC. Effect The use of an outdated sliding fee schedule may result in: • Inaccurate determination of patient eligibility; • Incorrect calculation of the sliding fee amount charged to the patient, and • Noncompliance with federal program requirements. Questioned Cost None. Recommendation We recommend that management implement procedures to ensure that the sliding fee schedule is updated in the EPIC system promptly following Board approval. Additionally, management should establish a review procedure to verify that the correct sliding fee schedule is applied in the system for all patient eligibility determinations. Management’s Views and Corrective Action Plan To minimize the likelihood of recurrence, management will implement a final sign-off step requiring review and approval by a manager or supervisor to confirm that the sliding fee schedule update has been successfully completed in the EPIC system. Additionally, management is coordinating with the EPIC Analyst to better understand the EPIC system configuration and update processes related to Sliding fee schedule updates and ensure that future updates are properly applied and functioning as intended. Personnel responsible for implementation: Robert Young, VP Patient Financial Services Date of implementation: May 1, 2026

Corrective Action Plan

Identifying Number Finding No. 2025 001: Use of Incorrect Sliding Fee Schedule (SFS) in Determination of Sliding Fee Amount Finding Of the 26 patients selected for sliding fee discounts testwork, the audit noted 9 patients whereby the calculation of the sliding fee amount incorrectly utilized the 2023 approved sliding fee schedule instead of the 2024 or 2025 sliding fee schedules, as applicable. This did not result an overcharge or undercharge to the patients. Corrective Actions Taken or Planned To minimize the likelihood of recurrence, management will implement a final sign-off step requiring review and approval by a manager or supervisor to confirm that the sliding fee schedule update has been successfully completed in the EPIC system. Additionally, management is coordinating with the EPIC Analyst to better understand the EPIC system configuration and update processes related to sliding fee schedule updates and ensure that future updates are properly applied and functioning as intended. Personnel responsible for implementation: Robert Young, VP Patient Financial Services Date of implementation: May 1, 2026

Categories

Special Tests & Provisions Eligibility

Other Findings in this Audit

  • 1228038 2025-001
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
93.224 HEALTH CENTER PROGRAM $18.48M
93.530 TEACHING HEALTH CENTER GRADUATE MEDICAL EDUCATION PAYMENT $3.24M
93.359 NURSE EDUCATION, PRACTICE QUALITY AND RETENTION GRANTS $2.17M
93.967 CENTERS FOR DISEASE CONTROL AND PREVENTION COLLABORATION WITH ACADEMIA TO STRENGTHEN PUBLIC HEALTH $1.57M
10.558 CHILD AND ADULT CARE FOOD PROGRAM $1.52M
93.914 HIV EMERGENCY RELIEF PROJECT GRANTS $1.48M
93.243 SUBSTANCE ABUSE AND MENTAL HEALTH SERVICES PROJECTS OF REGIONAL AND NATIONAL SIGNIFICANCE $1.24M
20.513 ENHANCED MOBILITY OF SENIORS AND INDIVIDUALS WITH DISABILITIES $1.19M
93.247 ADVANCED NURSING EDUCATION WORKFORCE GRANT PROGRAM $917,940
93.918 GRANTS TO PROVIDE OUTPATIENT EARLY INTERVENTION SERVICES WITH RESPECT TO HIV DISEASE $822,429
93.493 CONGRESSIONAL DIRECTIVES $740,011
93.527 GRANTS FOR NEW AND EXPANDED SERVICES UNDER THE HEALTH CENTER PROGRAM $728,671
93.939 HIV PREVENTION ACTIVITIES NON-GOVERNMENTAL ORGANIZATION BASED $714,691
93.526 GRANTS FOR CAPITAL DEVELOPMENT IN HEALTH CENTERS $671,556
93.899 MINORITY HIV/AIDS FUND (MHAF) $633,621
93.307 MINORITY HEALTH AND HEALTH DISPARITIES RESEARCH $551,770
93.137 COMMUNITY PROGRAMS TO IMPROVE MINORITY HEALTH $405,589
93.994 MATERNAL AND CHILD HEALTH SERVICES BLOCK GRANT TO THE STATES $405,492
93.558 TEMPORARY ASSISTANCE FOR NEEDY FAMILIES $390,560
93.088 ADVANCING SYSTEM IMPROVEMENTS FOR KEY ISSUES IN WOMEN'S HEALTH $339,595
93.977 SEXUALLY TRANSMITTED DISEASES (STD) PREVENTION AND CONTROL GRANTS $325,081
93.767 CHILDREN'S HEALTH INSURANCE PROGRAM $322,068
93.092 AFFORDABLE CARE ACT (ACA) PERSONAL RESPONSIBILITY EDUCATION PROGRAM $308,511
93.217 FAMILY PLANNING SERVICES $226,660
93.800 ORGANIZED APPROACHES TO INCREASE COLORECTAL CANCER SCREENING $221,589
93.178 NURSING WORKFORCE DIVERSITY $215,894
93.940 HIV PREVENTION AND SURVEILLANCE ACTIVITIES-HEALTH DEPARTMENT BASED $180,583
93.110 SPECIAL PROJECTS OF REGIONAL AND NATIONAL SIGNIFICANCE $141,427
93.107 AREA HEALTH EDUCATION CENTERS $92,997
93.393 CANCER CAUSE AND PREVENTION RESEARCH $26,411
93.153 COORDINATED SERVICES AND ACCESS TO RESEARCH FOR WOMEN, INFANTS, CHILDREN, AND YOUTH $26,333
93.361 NURSING RESEARCH $21,627
93.865 CHILD HEALTH AND HUMAN DEVELOPMENT EXTRAMURAL RESEARCH $10,259