Finding 607007 (2022-101)

Material Weakness
Requirement
N
Questioned Costs
-
Year
2022
Accepted
2023-03-28

AI Summary

  • Core Issue: Inaccurate calculations of sliding fee scale discounts due to incomplete patient income documentation.
  • Impacted Requirements: Compliance with 42 CFR Section 51c.303(f) regarding proper discount application based on documented income levels.
  • Recommended Follow-Up: Implement random reviews of SFS applications to identify and correct errors promptly.

Finding Text

2022-101 Special Tests and Provisions - Sliding Fee Scale Discounts Federal program: FAL# 93.224 COVID-19: Health Centers Cluster: Health Center Program U.S. Department of Health and Human Services Federal grant number: 20H80CS00752 Questioned Costs: None Criteria: Patients applying for sliding fee scale (SFS) discounts should have their income levels adequately documented and accurately calculated, and patients should be given the proper discount based upon their income level in accordance with 42 CFR Section 51c.303(f). Condition: The Center requires patients that apply for the SFS discount to complete attestation forms that includes their household sizes and income levels, and these forms are then used to determine patients' SFS discounts. Two SFS encounters that we tested had incorrectly calculated SFS discount applied in the patient management system. Cause: Staffing turnover Effect: Due to incomplete attestation forms, we could not determine whether the Center consistently provided patients with the proper discount based upon their income levels, and internal controls over compliance requirements do not appear to have been operating effectively to detect calculation errors on attestation forms. Recommendation: To help ensure that SFS discounts are properly calculated and documented, the Center should perform random reviews of its SFS applications to detect and correct errors or incomplete applications on a timely basis.

Categories

Special Tests & Provisions Internal Control / Segregation of Duties

Other Findings in this Audit

  • 30564 2022-104
    Material Weakness
  • 30565 2022-101
    Material Weakness
  • 30566 2022-101
    Material Weakness
  • 607006 2022-104
    Material Weakness
  • 607008 2022-101
    Material Weakness

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) $1.48M
93.498 Provider Relief Fund $957,916
10.557 Special Supplemental Nutrition Program for Women, Infants, and Children $451,853
93.912 Rural Health Care Services Outreach, Rural Health Network Development and Small Health Care Provider Quality Improvement $413,489
93.539 Pphf Capacity Building Assistance to Strengthen Public Health Immunization Infrastructure and Performance Financed in Part by Prevention and Public Health Funds $226,042
93.310 Trans-Nih Research Support $138,094
93.898 Cancer Prevention and Control Programs for State, Territorial and Tribal Organizations $124,978
10.225 Community Food Projects $107,871
93.671 Family Violence Prevention and Services/domestic Violence Shelter and Supportive Services $100,466
93.135 Centers for Research and Demonstration for Health Promotion and Disease Prevention $97,457
93.307 Minority Health and Health Disparities Research $87,562
16.588 Violence Against Women Formula Grants $80,471
93.092 Affordable Care Act (aca) Personal Responsibility Education Program $74,390
93.767 Children's Health Insurance Program $23,676
16.589 Rural Domestic Violence, Dating Violence, Sexual Assault, and Stalking Assistance Program $21,036
94.006 Americorps $19,026
93.137 Community Programs to Improve Minority Health Grant Program $5,305