Finding Text
2022-003 Federal Program Name: Health Center Program Cluster Federal Agency U.S. Department of Health and Human Services CFDA Title and Number Health Center Program Cluster, CFDA 93.224 and 93.527 Criteria or Specific Requirement: Special Tests and Provisions - The Organization must prepare and apply a sliding fee discount schedule so that amounts owed for health center services by eligible patients are adjusted (discounted) based on the patient?s ability to pay. Condition: Application of the sliding fee discount was not appropriately applied. Questioned Costs: No Context: The Organization establishes and maintains internal controls over the application of the sliding fee discounts applied in accordance with its policies so that eligible patients receive discounts based on their ability to pay. During the course of the audit, there were five errors out of 60 in the application of the sliding fee discount. The sample selected was not a statistically valid sample. Effect: Patients were billed incorrect amounts which were subsequently corrected. Cause: Internal controls surrounding application of the sliding fee discount were not adequately applied to ensure that discounts were appropriately applied. Repeat Findings: Yes Recommendation: We recommend that the Organization evaluate current review processes and controls for the application of the sliding fee discount to ensure that all information collected from patients is reviewed and the appropriate slide is processed. Views of Responsible Officials and Planned Corrective Action: We concur. The impacted accounts have subsequently been corrected or are in process to be corrected. Management continues to evaluate current controls related to the application of the sliding fee discount to ensure that appropriate review is completed and discounts are applied correctly.