FAC Explorer

Finding 4037 (2022-001)

Significant Deficiency
Requirement
E
Questioned Costs
$1
Year
2022
Accepted
2023-12-13
Audit: 6359
Organization: Granville Health System (NC)
Auditor: Cliftonlarsonallen LLP

AI Summary

  • Core Issue: The System mistakenly received reimbursement for COVID-19 testing of patients who were actually insured.
  • Impacted Requirements: Federal funds are intended only for uninsured individuals, leading to noncompliance with federal guidelines.
  • Recommended Follow-Up: The System should verify patient insurance status before submitting reimbursement requests to HRSA.

Finding Text

Federal Agency: Department of Health and Human Services Federal Program Title: COVID-19 HRSA Uninsured Program Federal Assistance Listing Number: 93.461 Type of Finding: Significant Deficiency over Compliance and Internal Control over Compliance Condition: The System received reimbursement for testing of uninsured patients however it was later determined that those patients were insured. Criteria: Funds for reimbursement are for the cost associated with COVID-19 testing and testing-related items for individuals who did not have any health care coverage at the time of service. Questioned Costs: $439 Cause: The System’s controls around the determination of a patient’s insurance status were not operating effectively. Effect: Noncompliance with the federal requirements around the determination of uninsured patients. Recommendation: We recommend that the System review the submissions to HRSA to ensure that the patients they requested reimbursement for were in fact uninsured. Views of responsible officials: We understand the finding. In future submissions, the System will review all patients to ensure that are uninsured.

Corrective Action Plan

Program Name: COVID-19 HRSA Uninsured Program – Federal Assistance Listing Number 93.461 Recommendation: We recommend that the System review the submissions to HRSA to ensure that the patients they requested reimbursement for were in fact uninsured. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: We understand the finding. In future submissions, the System will review all patients to ensure that are uninsured. Name(s) of the contact person(s) responsible for corrective action: Adam McConnell, Chief Financial Officer Planned completion date for corrective action plan: December 31, 2023

Categories

Questioned Costs Cash Management Significant Deficiency Internal Control / Segregation of Duties

Other Findings in this Audit

  • 4038 2022-002
    Significant Deficiency
  • 4039 2022-001
    Significant Deficiency
  • 4040 2022-002
    Significant Deficiency
  • 580479 2022-001
    Significant Deficiency
  • 580480 2022-002
    Significant Deficiency
  • 580481 2022-001
    Significant Deficiency
  • 580482 2022-002
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
21.019 Coronavirus Relief Fund $101,569
93.461 Covid-19 Testing for the Uninsured $81,600
93.498 Provider Relief Fund $52,412