Finding 22972 (2022-002)

Condition: Services provided to enrolled clients were not properly charged to the correct program in the Organization's electronic health record system and were frequently adjusted after contract invoicing was completed. Criteria: Internal controls should be in place that provide reasonable assurance that services provided to clients are charged to the correct program. Cause: The Organization implemented a new electronic health records system at the beginning of the fiscal year that caused issues in assigning client services to the correct program. Effect: Monthly invoices had significant errors in the units of services reported to the Managing Entity resulting in incorrect reimbursements to the Organization. Management has stated that the units of service in question have subsequently been reconciled with the Managing Entity. Recommendation: Procedures should be implemented to ensure client services are charged to the correct program at time of service. Views of Responsible Officials and Planned Corrective Actions: Management agrees with this finding and recommended procedures have been implemented.