Finding 4955 (2021-003)

Significant Deficiency Repeat Finding

Requirement

Questioned Costs

Year

2021

Accepted

2023-12-18

Audit: 7197

Organization: Community Health Center Dba Alluvion Health, Inc. (MT)

Auditor: Kcoe Isom LLP

AI Summary

Core Issue: Alluvion Health failed to submit required reports on time, impacting compliance with grant conditions.
Impacted Requirements: Timely submission of the annual UDS report, annual FFR, and quarterly FFRs is mandatory for federal grant compliance.
Recommended Follow-Up: Review and improve policies and procedures to ensure all reports are filed by their deadlines.

Finding Text

#2021-003 – Misapplication of the Sliding Fee Scale CFDA Number: 93.224 and 93.527 Health Centers Cluster (Repeat Finding) Condition: Alluvion Health did not file the required report submission in a timely manner during the year ended June 30, 2021. Criteria: According to Alluvion Health’s notice of grant award for the period under audit, Alluvion Health must submit various quarterly and annual reports as part of the requirements for receiving grant awards under its major federal program. These reporting requirements include an annual Uniform Data System (UDS) report, an annual Federal Financial Report (FFR), and quarterly FFRs. Effect: If the report submissions are not filed by the required deadline, Alluvion Health is out of compliance with the terms and conditions of the grant award. Context: Our testing detected 1 out of 3 reports tested was not filed in a timely manner. Cause: Inconsistent application of the policies and procedures approved by Alluvion Health. Recommendation: We recommend Alluvion Health review its current policies and procedures and develop a process to ensure timely filing in the future. Management Response to Findings: See corrective action plan.

Corrective Action Plan

Finding # 2021-003 – Misapplication of the Sliding Fee Scale CFDA Number: 93.224 and 93.527 Health Centers Cluster (Repeat Finding) Response: Policy 04.03.05 was created in response to this finding to formalize the procedure for BOD oversight and assignment to management in order to meet Health Center Program reporting requirements, including an annual Uniform Data System (UDS) report, an annual Federal Financial Report (FFR), and quarterly FFRs. HRSA’s Electronic Handbook is to be used to track the assignment and deadlines of these report submissions as they become available in HRSA’s Electronic Handbook (EHB), and present the report submissions tracking tool to the Board of Directors monthly through the Board’s Finance Committee. Responsible Party(s) Elizabeth Petrini, Controller Breanda Reis, Associate Vice President of Finance Estimated Completion Date 11/1/23

Other Findings in this Audit

4954 2021-002

Significant Deficiency Repeat
4956 2021-002

Significant Deficiency Repeat
4957 2021-003

Significant Deficiency Repeat
581396 2021-002

Significant Deficiency Repeat
581397 2021-003

Significant Deficiency Repeat
581398 2021-002

Significant Deficiency Repeat
581399 2021-003

Significant Deficiency 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)	$2.10M
93.527	Affordable Care Act (aca) Grants for New and Expanded Services Under the Health Center Program	$53,114