Finding Text
Statement of Condition During our testing of compliance of federal awards, we noted income for 2 out of 25 patients was incorrectly entered into the system and the slide was improperly applied. Criteria Per the Uniform Guidance compliance supplement, ?Review a sample of financial records for patients treated during the audit period to determine whether patient charges were appropriately adjusted based on income and family size by applying the health center?s sliding fee discount schedule. (Note: Auditors are not required to test any documentation used to establish or verify income). Effect Without ensuring a thorough examination of the patient's income information inputted into the system, there is high risk that MVCHS is applying an incorrect sliding fee discount for health center services provided to individuals and families. Cause In 2022, MVCHS experienced significant turnover at the front office, where patient registration is completed. The disruption in operations and continuity of business was caused by a combination of staff turnover, as well as shutdowns due to wildfires, flooding, and a national pandemic. Recommendation To ensure compliance with federal regulations, the MVCHS should ensure that proper income documentation for the Sliding Fee Discount Program is collected regularly from patients and updated in accordance with the corresponding Policy. Training should be provided to staff members regarding the collection and recording of income information for the Sliding Fee Discount Program, and finance and billing staff should perform oversight.