Finding 400600 (2022-003)

Material Weakness Repeat Finding
Requirement
N
Questioned Costs
-
Year
2022
Accepted
2024-06-12
Audit: 308641
Organization: Tca Health, Inc. (IL)

AI Summary

  • Core Issue: The organization failed to properly evaluate patients for the sliding fee discount, leading to incorrect charges based on their ability to pay.
  • Impacted Requirements: Compliance with federal regulations requiring accurate application of the sliding fee scale for eligible patients.
  • Recommended Follow-Up: Enhance internal audits and provide additional training for front desk staff on the sliding fee process.

Finding Text

Federal Agency: U.S. Department of Health and Human Services Federal Program Title: Health Center Program Cluster Assistance Listing Numbers: 93.224 and 93.527 Federal Award Identification Number and Year: H80CS00109-20; H80CS00109-21 Award Period: May 1, 2021 – April 30, 2022; May 1, 2022 – April 30, 2023 Type of Finding: Compliance and Material Weakness in Internal Control over Compliance Criteria or specific requirement: Health centers must prepare and apply a sliding fee discount schedule so that the amounts owed for health center services by eligible patients are adjusted (discounted) based on the patient’s ability to pay. (42 USC 254(k)(3)(E), (F), and (G); 42 CFR sections 51c.303(e), (f), and (g); and 42 CFR sections 56.303(e), (f), and (g)). Condition: The Organization did not maintain documentation to show that patients had been evaluated for eligibility under its sliding fee scale policy and incorrectly calculated or applied the sliding fee scale policy based on their family size and annual income. Questioned costs: None. Context: This condition occurred in twenty-six (26) of forty (40) transactions selected for testing. Cause: Unknown. Effect: Patients may not be assessed are not charged according to the Organization's sliding fee scale and their ability to pay. Repeat Finding: Yes, prior year finding 2021-005. Recommendation: Management should refine and expand its internal audits of patient visits and hold additional trainings for front desk staff to ensure they understand the appropriate steps to take, and information to obtain, for sliding fee encounters. Views of responsible officials: There is no disagreement with this finding.

Corrective Action Plan

The COO at TCA Health will address the Special Provisions weakness by coaching and training front desk staff members. Specifically, staff will be trained in the sliding fee scale and its requirements. Staff will become proficient in the collection of data from patients, properly storing and recording it in the EMR, and the calculation of the slide according to the Federal Poverty Guidelines. Lastly, the team will be updated on the latest EMR module that experienced an upgrade and taught how to effectively apply the slide. TCA will also assess the current staff to ensure the proper personnel is in in place.

Categories

Eligibility Material Weakness Internal Control / Segregation of Duties

Other Findings in this Audit

  • 400601 2022-003
    Material Weakness Repeat
  • 400602 2022-004
    Material Weakness Repeat
  • 400603 2022-004
    Material Weakness Repeat
  • 400604 2022-005
    Significant Deficiency
  • 400605 2022-005
    Significant Deficiency
  • 977042 2022-003
    Material Weakness Repeat
  • 977043 2022-003
    Material Weakness Repeat
  • 977044 2022-004
    Material Weakness Repeat
  • 977045 2022-004
    Material Weakness Repeat
  • 977046 2022-005
    Significant Deficiency
  • 977047 2022-005
    Significant Deficiency

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) $2.93M
93.527 Affordable Care Act (aca) Grants for New and Expanded Services Under the Health Center Program $607,017
93.558 Temporary Assistance for Needy Families $177,225
93.498 Provider Relief Fund $166,160
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $146,164
93.136 Injury Prevention and Control Research and State and Community Based Programs $137,774
32.006 Covid-19 Telehealth Program $99,508
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $53,395
10.557 Special Supplemental Nutrition Program for Women, Infants, and Children $50,000
93.332 Cooperative Agreement to Support Navigators in Federally-Facilitated and State Partnership Marketplaces $33,166
14.218 Community Development Block Grants/entitlement Grants $23,935
93.526 Affordable Care Act (aca) Grants for Capital Development in Health Centers $11,570
93.994 Maternal and Child Health Services Block Grant to the States $3,059