FAC Explorer

Finding 371209 (2020-008)

Material Weakness Repeat Finding
Requirement
N
Questioned Costs
-
Year
2020
Accepted
2024-02-29
Audit: 292911
Organization: Open Cities Health Center, Inc. and Affiliate (MN)
Auditor: Smith Schafer

AI Summary

  • Core Issue: Missing supporting documents for two patients hindered eligibility verification for sliding fee discounts.
  • Impacted Requirements: Health centers must maintain accurate schedules of discounts based on patients' ability to pay and eligibility.
  • Recommended Follow-Up: Implement and monitor procedures to ensure all necessary documentation for patient eligibility is retained.

Finding Text

Assistance Listing Numbers 93.224 and 93.527 – Health Center Program Cluster Award Numbers: H80CS00112, H8CCS34790, H8DCS36181 and H8ECS38688 Compliance Requirement: Special Tests and Provisions-Sliding Fee Discounts Type of Finding: Material Weakness Condition and Context: Supporting documents could not be located for two of the forty patients selected for testing. As such, we were unable to determine eligibility. Criteria: Health centers are required to have a corresponding schedule of discounts applied and adjusted on the basis of the patient’s ability to pay and their eligibility. A patient’s eligibility to pay is determined on the basis of the official poverty guidelines. Effect: Sliding fee discounts given could potentially be incorrect, or the patient could be ineligible. Cause: The condition can be attributed to changeover in patient management software, personnel, and passage of time. Questioned Costs: None Repeat Finding: Repeat finding of 2019-006 Recommendation: The Organization should be implementing and monitoring procedures to ensure that all supporting documents are kept for determining patient eligibility. Views of Responsible Official: Management of the Organization concurs with the audit finding.

Corrective Action Plan

Explanation of Disagreement with Audit Findings: There is no disagreement with the audit findings. Actions Planned in Response to Findings: The Organization will work to continue to improve document retention in its medical record system to ensure an audit trail exists for all sliding fee applications. Official Responsible for Ensuring CAP: Harold Minor, Finance Director, is the official responsible for ensuring the planned responses. Planned Completion Date for CAP: December 31, 2023. Plan to Monitor Completion of CAP: Becky Howard, Interim Chief Executive Officer, will ensure the Organization’s electronic medical record system is properly retaining documents related to the sliding fee application and process. She will do this through discussions with the Finance Director.

Categories

Eligibility Special Tests & Provisions Subrecipient Monitoring Material Weakness

Other Findings in this Audit

  • 371207 2020-007
    Material Weakness Repeat
  • 371208 2020-007
    Material Weakness Repeat
  • 371210 2020-008
    Material Weakness Repeat
  • 947649 2020-007
    Material Weakness Repeat
  • 947650 2020-007
    Material Weakness Repeat
  • 947651 2020-008
    Material Weakness Repeat
  • 947652 2020-008
    Material Weakness Repeat

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) $3.05M
93.527 Affordable Care Act (aca) Grants for New and Expanded Services Under the Health Center Program $225,904