Finding 4261 (2022-003)

Significant Deficiency
Requirement
L
Questioned Costs
-
Year
2022
Accepted
2023-12-13

AI Summary

  • Core Issue: The audit report was not submitted on time, violating federal reporting requirements.
  • Impacted Requirements: Timely submission is crucial to avoid restrictions on funding drawdowns.
  • Recommended Follow-Up: Ensure the audit is filed promptly and implement controls to prevent future delays.

Finding Text

2022-003 Compliance Over Reporting ALN: 93.224 Program: Health Center Program Cluster Agency: US Department of Health and Human Services Compliance Requirement: (L) Reporting Repeat Finding: No Criteria: Pursuant to the reporting requirement set forth by the Department of Health and Human Services, the Center is required to submit the single audit to the federal audit clearinghouse within the sooner of 30 days of the issuance of the audit report or nine months after the end of the Center’s fiscal year-end. Finding/ Condition: During our reporting period, we noted that the audit was not completed and filed timely. Questioned Cost: None. Effect: The delay in submitting the required report may lead to the granting agency to impose temporary restrictions on the drawdown process. Cause: Staff shortages caused delay in the preparation for the audit. Recommendation: We recommend the Center file the year-end audit in a timely manner. Views of Responsible Officials and Corrective Action Plan: The Center agrees with the finding and will implement additional controls to ensure that this does not recur. Please refer to the corrective action plan on page 35.

Corrective Action Plan

2022-002 Sliding Fee Discount Determination Name of Contact Persons: Chief Financial Officer: Amber Curley Corrective Action: The Center agrees with the recommendation and is taking steps to correct the errors of ensuring all sliding fee patient applications are maintained within the patient files; and, ensuring all patients who apply for the sliding fee scale program receive the correct discount based upon income and family size. During the Center’s HRSA three-day operational site visit in July 2022, the Center made revisions to its Sliding Fee Application form to make space for our eligibility team members to clearly present their mathematical calculations to determine our patients’ annual incomes. This revision contributed to our 100% score that we received after the HRSA operational site visit. In order to further ensure we are in full compliance, the Center has contracted with an external consultant who is aware of HRSA standards and requirements and will thoroughly review current processes, procedures, and systems, and then will provide recommendations to the Center to implement and adopt. The Center will seek additional training and technical assistance to provide specific sliding fee scale training for all employees involved in our Sliding Fee program. Additionally, the Center will continue to implement quarterly audits of all sliding fee scale patients to ensure all sliding fee scale applications are complete and patients receive the correct discount. Proposed Completion Date: October 31, 2023

Categories

Cash Management Reporting

Other Findings in this Audit

  • 4260 2022-002
    Significant Deficiency Repeat
  • 4262 2022-004
    Significant Deficiency
  • 580702 2022-002
    Significant Deficiency Repeat
  • 580703 2022-003
    Significant Deficiency
  • 580704 2022-004
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
93.834 Capacity Building Assistance (cba) for High-Impact Hiv Prevention $680,646
93.914 Hiv Emergency Relief Project Grants $358,530
93.243 Substance Abuse and Mental Health Services_projects of Regional and National Significance $214,305
93.918 Grants to Provide Outpatient Early Intervention Services with Respect to Hiv Disease $140,666
93.224 Consolidated Health Centers (community Health Centers, Migrant Health Centers, Health Care for the Homeless, and Public Housing Primary Care) $2,366