Finding Text
Grantees are required to correctly determine, use, and record program income as a condition of the grant. It was noted that non-Ryan White B patients were being included within the grant's program income during the year. 7 out of 25 patients selected for testing were determined to be mis-classified within the program income of the Ryan White Part B program (RWB). The effect is reportable non-compliance with the program income compliance requirement for this grant, as well as, a material weakness in internal controls over compliance. Patients are being mis-classified within the medical billing process as RWB patients. As a result, program income is being overstated by the additional patients' income. The cause of the mis-classification is being researched. It is recommended that the Organization research the cause of the misclassification and develop a preventative internal control to ensure that patient income is being correctly classified initially. Further, it is our recommendation that the Organization develop a monitoring control to detect and correct when errors have occurred in the RWB classification of patients.