FAC Explorer

Finding 555823 (2023-003)

Material Weakness Repeat Finding
Requirement
N
Questioned Costs
-
Year
2023
Accepted
2025-04-24
Audit: 354532
Organization: Open Cities Health Center, Inc. and Affiliate (MN)
Auditor: Bwk Rogers PC

AI Summary

  • Core Issue: Missing income verification documents for 6 out of 25 patients led to uncertainty in eligibility for sliding fee discounts.
  • Impacted Requirements: Compliance with sliding fee discount criteria based on patient income and family size is not being met.
  • Recommended Follow-Up: Implement and monitor procedures to ensure all necessary documentation for patient eligibility is maintained.

Finding Text

Assistance Listing Numbers 93.224 Consolidated Health Centers Grant Number H80CS00112 US Department of Health and Human Services Finding 2023-003 Compliance Requirement: Special Tests and Provisions-Sliding Fee Discounts Type of Finding: Material Weakness Criteria: Health centers are required to have a corresponding schedule of discounts applied and adjusted on the basis of the patient’s ability to pay and their eligibility. A patient’s eligibility to pay is determined on the basis of the official poverty guidelines. Condition and Context: Documents to verify income could not be located for six of the twenty-five patients selected for testing. Also, there was no documentation of family size for five of the patients in this sample. The result is that we were unable to determine eligibility for a total of seven of the fourteen tested. Cause: The condition can be attributed to turnover in patient management personnel and the fact that various files were moved off-site and stored without adequate communication to incoming personnel. Effect or Potential Effect: Sliding fee discounts given could potentially be incorrect, or the patient could be ineligible. Questioned Costs: None Repeat Finding: The finding is a repeat finding (see prior year finding number 2022-006) Recommendation: The Organization should be implementing and monitoring procedures to ensure that all supporting documents are kept for determining patient eligibility. Views of Responsible Officials: Management agrees with the finding.

Corrective Action Plan

Finding 2023-003 Compliance Requirement: Special Tests and Provisions-Sliding Fee Discounts Material Weakness Assistance Living Number 93.224 Health Center Programs Grant Award Number H80CS00112 US Department of Health and Human Services Condition and Context: Documents to verify income could not be located for six of the twenty-five patients selected for testing. Also, there was no documentation of family size for five of the patients in this sample. The result is that we were unable to determine eligibility for a total of seven of the fourteen tested. Action Planned in Response to the Finding: Procedures will be implemented and actively monitored to ensure that all supporting documentation used to determine patient eligibility is properly collected, maintained, and retained. These procedures will help ensure compliance with applicable guidelines and support the accuracy and integrity of eligibility determinations. Official Responsible for Ensuring the CAP: Sabrina SalazarPlanned Completion Date: December 2024

Categories

Eligibility Special Tests & Provisions Subrecipient Monitoring Material Weakness

Other Findings in this Audit

  • 555818 2023-002
    Material Weakness Repeat
  • 555819 2023-002
    Material Weakness Repeat
  • 555820 2023-002
    Material Weakness Repeat
  • 555821 2023-002
    Material Weakness Repeat
  • 555822 2023-002
    Material Weakness Repeat
  • 555824 2023-003
    Material Weakness Repeat
  • 555825 2023-003
    Material Weakness Repeat
  • 555826 2023-003
    Material Weakness Repeat
  • 555827 2023-003
    Material Weakness Repeat
  • 555828 2023-004
    Material Weakness Repeat
  • 555829 2023-004
    Material Weakness Repeat
  • 555830 2023-004
    Material Weakness Repeat
  • 555831 2023-004
    Material Weakness Repeat
  • 555832 2023-004
    Material Weakness Repeat
  • 1132260 2023-002
    Material Weakness Repeat
  • 1132261 2023-002
    Material Weakness Repeat
  • 1132262 2023-002
    Material Weakness Repeat
  • 1132263 2023-002
    Material Weakness Repeat
  • 1132264 2023-002
    Material Weakness Repeat
  • 1132265 2023-003
    Material Weakness Repeat
  • 1132266 2023-003
    Material Weakness Repeat
  • 1132267 2023-003
    Material Weakness Repeat
  • 1132268 2023-003
    Material Weakness Repeat
  • 1132269 2023-003
    Material Weakness Repeat
  • 1132270 2023-004
    Material Weakness Repeat
  • 1132271 2023-004
    Material Weakness Repeat
  • 1132272 2023-004
    Material Weakness Repeat
  • 1132273 2023-004
    Material Weakness Repeat
  • 1132274 2023-004
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
93.527 Affordable Care Act (aca) Grants for New and Expanded Services Under the Health Center Program $63,593
93.224 Community Health Centers $15,844