Finding 560009 (2024-002)

Significant Deficiency Repeat Finding
Requirement
J
Questioned Costs
-
Year
2024
Accepted
2025-05-09

AI Summary

  • Core Issue: There is a significant deficiency in internal controls regarding the verification of patient income and household size for sliding fee discounts.
  • Impacted Requirements: Compliance with HHS guidelines requires documented review of patient intake forms to ensure accurate fee adjustments based on ability to pay.
  • Recommended Follow-Up: Management should enhance the patient intake process to ensure proper verification and documentation of income and household size, addressing prior year findings.

Finding Text

Federal Agency: Department of Health and Human Services Federal Program: Family Planning Services – Title X Federal Assistance Listing Number(s): 93.217 Award Period: July 1, 2023 to June 30, 2024 Type of Finding: • Significant Deficiency in Internal Control over Compliance • Compliance – Other Matters Criteria or Specific Requirement: In accordance with the HHS Office of Population Affairs Title X Program Handbook, Chapter 3: Program Expectations, family planning service providers must prepare and apply a sliding fee discount schedule so that amounts owed for family planning services by eligible patients are adjusted based on the patients’ ability to pay. In accordance with 42 CFR 59.5(a), family planning service providers must have a schedule of fees or payments for the provision of their services consistent with locally prevailing rates or charges and designed to cover their reasonable costs of operation. They are also required to have a corresponding schedule of discounts applied and adjusted based on the patient’s ability to pay. The patient’s ability to pay is determined based on the federal poverty guidelines, as revised annually by U.S. Department of Health and Human Services (HHS), which considers the individual's annual income and household size. Condition: The Organization determines the sliding fee discount charged to the patients based on their annual gross income and household size which is documented on the patient intake form. During our testing of patient files, we noted the 5 out of 40 encounters selected did not show evidence of control over the processing of the patient intake forms. Specifically, the missing control procedure was the lack of documented review by clinic personnel of the patient's annual income and household size that was collected on the patient intake form and entered into the patient billing system. Questioned Costs: None Context: Patient intake forms are signed by both the patient and clinic personnel. This form is filled out by the patient indicating use or no use of insurance, that they are responsible for the charges, etc. This form also serves as verification of the patient’s annual income and household size which is then entered into the patient billing system to calculate billing/ eligibility for assistance, as applicable. Cause: The lack of evidence of signed intake forms by clinic personnel did not support controls over the verification of patient income and household size that was entered into the patient billing system. This was caused by inadequate oversight and evidence to support review was performed. Effect: Patients could have been given an improper sliding fee discount without documentation to support that the patient qualified based on their income and household size. Repeat Finding: The finding is a repeat of a finding in the immediately prior year. Prior year finding number was 2023-002. Recommendation: We recommend management review its patient intake process to ensure income and household size is properly verified, the control is adequately documented and retained in accordance with organizational policies and program requirements. Views of Responsible Official: Management agrees with the finding. Management will review its patient intake policies and procedures.

Corrective Action Plan

Title X – Assistance Listing No. 93.217 Recommendation: We recommend management review its patient intake process to ensure income and household size is properly verified, the control is adequately documented and retained in accordance with organizational policies and program requirements. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: PPNCS has reviewed the process for intake of patient information and has revised the process outlining the order of the steps that need to be followed in detail. We have also provided staff with additional training and will self audit going forward. Name of the contact person responsible for corrective action: Randy Drager, CFO Planned completion date for corrective action plan: May 15, 2025

Categories

Internal Control / Segregation of Duties Eligibility Significant Deficiency

Other Findings in this Audit

  • 560007 2024-001
    Material Weakness Repeat
  • 560008 2024-001
    Material Weakness Repeat
  • 560010 2024-002
    Significant Deficiency Repeat
  • 560011 2024-003
    Significant Deficiency
  • 560012 2024-004
    Significant Deficiency
  • 1136449 2024-001
    Material Weakness Repeat
  • 1136450 2024-001
    Material Weakness Repeat
  • 1136451 2024-002
    Significant Deficiency Repeat
  • 1136452 2024-002
    Significant Deficiency Repeat
  • 1136453 2024-003
    Significant Deficiency
  • 1136454 2024-004
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
93.297 Teenage Pregnancy Prevention Program $776,424
93.217 Family Planning Services $649,762
93.558 Temporary Assistance for Needy Families $301,204
93.092 Affordable Care Act (aca) Personal Responsibility Education Program $286,961
93.235 Title V State Sexual Risk Avoidance Education (title V State Srae) Program $188,821
93.332 Cooperative Agreement to Support Navigators in Federally-Facilitated Exchanges $30,471