Finding 29074 (2022-001)

Material Weakness Repeat Finding
Requirement
N
Questioned Costs
-
Year
2022
Accepted
2023-06-21

AI Summary

  • Core Issue: There are gaps in obtaining and verifying sliding fee applications, leading to incorrect discounts for eligible patients.
  • Impacted Requirements: Compliance with Health Center Program criteria for adjusting fees based on patients' ability to pay.
  • Recommended Follow-Up: Continue the corrective action plan from last year, enhance monitoring of the application process, and consider larger sample sizes for audits.

Finding Text

2022-001, 2021-001 ? Material Weakness and Material Noncompliance ? Special Tests ? Sliding Fee. Program information: AL # 93.224 and 93.527, Health Center Program Cluster, Department of Health and Human Services. Criteria: Health centers must obtain sliding fee applications so that amounts owed for health center services by eligible patients are adjusted (discounted) based on the patient?s ability to pay. Condition: We tested 60 sliding fee encounters and noted that 3 of 60 sliding fee encounters tested had did not have sliding fee applications, 13 out of 60 patients were discounted the wrong amount, 2 out of 60 patients sliding fee applications could not be located. Questioned Costs: None. Cause and Effect: The Organization failed to verify sliding fee applications were obtained for all patients receiving discounts and incorrectly applied sliding fee discounts to charges. Recommendation: We recommend the Organization continue with the corrective action plan implemented in the prior year in response to audit finding 2021-001 to ensure sliding fee applications are completed before encounters are billed. We recommend that management continue to review and monitor the internal sliding fee application auditing process for further improvements and consider increasing sample sizes. Views of Responsible Officials: Management agrees with the finding. Corrective Action Plan: See attached corrective action plan.

Categories

Material Weakness Special Tests & Provisions

Other Findings in this Audit

  • 29065 2022-002
    Material Weakness
  • 29066 2022-001
    Material Weakness Repeat
  • 29067 2022-002
    Material Weakness
  • 29068 2022-001
    Material Weakness Repeat
  • 29069 2022-002
    Material Weakness
  • 29070 2022-001
    Material Weakness Repeat
  • 29071 2022-002
    Material Weakness
  • 29072 2022-001
    Material Weakness Repeat
  • 29073 2022-002
    Material Weakness
  • 29075 2022-002
    Material Weakness
  • 29076 2022-002
    Material Weakness
  • 29077 2022-002
    Material Weakness
  • 29078 2022-002
    Material Weakness
  • 29079 2022-002
    Material Weakness
  • 29080 2022-002
    Material Weakness
  • 29081 2022-002
    Material Weakness
  • 605507 2022-002
    Material Weakness
  • 605508 2022-001
    Material Weakness Repeat
  • 605509 2022-002
    Material Weakness
  • 605510 2022-001
    Material Weakness Repeat
  • 605511 2022-002
    Material Weakness
  • 605512 2022-001
    Material Weakness Repeat
  • 605513 2022-002
    Material Weakness
  • 605514 2022-001
    Material Weakness Repeat
  • 605515 2022-002
    Material Weakness
  • 605516 2022-001
    Material Weakness Repeat
  • 605517 2022-002
    Material Weakness
  • 605518 2022-002
    Material Weakness
  • 605519 2022-002
    Material Weakness
  • 605520 2022-002
    Material Weakness
  • 605521 2022-002
    Material Weakness
  • 605522 2022-002
    Material Weakness
  • 605523 2022-002
    Material Weakness

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) $1.44M
93.527 Affordable Care Act (aca) Grants for New and Expanded Services Under the Health Center Program $1.30M
21.027 Coronavirus State and Local Fiscal Recovery Funds $480,317
32.006 Covid-19 Telehealth Program $352,988
93.268 Immunization Cooperative Agreements $352,363
93.217 Family Planning_services $311,176
93.914 Hiv Emergency Relief Project Grants $184,882
21.019 Coronavirus Relief Fund $158,423
93.530 Affordable Care Act - Teaching Health Center Graduate Medical Education Payments Program $154,932
93.092 Affordable Care Act (aca) Personal Responsibility Education Program $89,836
93.498 Provider Relief Fund $87,792
93.994 Maternal and Child Health Services Block Grant to the States $52,026
93.526 Affordable Care Act (aca) Grants for Capital Development in Health Centers $16,846
93.800 Organized Approaches to Increase Colorectal Cancer Screening $4,017