FAC Explorer

Finding 4038 (2022-002)

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: A patient’s non-covered charge was incorrectly submitted for state tax offset, leading to potential billing errors.
  • Impacted Requirements: Federal guidelines prohibit balance billing uninsured patients for remaining charges.
  • Recommended Follow-Up: Implement controls to ensure no balance billing occurs for uninsured patients after HRSA payments.

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 mistakenly submitted one of the patient’s non-covered charges from HRSA for North Carolina Debt payment to be offset with state tax refund. Criteria: The remaining statement balance should not be balance billed to the patient. Questioned Costs: $370 Cause: The System did not have the control in place to ensure the patient balance was not transferred. Effect: Noncompliance with the federal requirements around the determination of uninsured patients. Recommendation: We recommend that the System ensure that remaining statement balance for uninsured testing is not balance billed to the patient. Views of responsible officials: We understand the finding. All balances remaining after HRSA payments will be reviewed and adjusted to zero.

Corrective Action Plan

Program Name: COVID-19 HRSA Uninsured Program – Federal Assistance Listing Number 93.461 Recommendation: We recommend that the System ensure that remaining statement balance for uninsured testing is not balance billed to the patient. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: We understand the finding. All balances remaining after HRSA payments will be reviewed and adjusted to zero. 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 Significant Deficiency Internal Control / Segregation of Duties

Other Findings in this Audit

  • 4037 2022-001
    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