Finding 969070 (2023-001)

Material Weakness Repeat Finding
Requirement
N
Questioned Costs
-
Year
2023
Accepted
2024-04-09

AI Summary

  • Core Issue: Health centers are not applying sliding fee discounts correctly, with 38 out of 60 encounters tested showing discrepancies.
  • Impacted Requirements: Compliance with sliding fee application processes and accurate billing adjustments based on patients' ability to pay.
  • Recommended Follow-Up: Ensure sliding fee applications are completed for each patient and verify discounts in the billing system; consider increasing internal audits to maintain compliance.

Finding Text

2023-001, 2022-001, 2021-001 – Material Weakness and Material Noncompliance – Special Tests – Sliding Fee Program information: AL # 93.224 and 93.527, Health Center Program Cluster, Department of Health and Human Services. Criteria: Health centers must obtain sliding fee applications so that amounts owed for health center services by eligible patients are adjusted (discounted) based on the patient’s ability to pay. Condition: We tested 60 sliding fee encounters and noted that 38 of 60 sliding fee encounters tested were discounted the incorrect amount. We further noted that the sliding fee schedule does not fully align with what patients are being discounted, mostly due to rounding to the nearest dollar in the schedule, but applying the exact percentage in billing. Questioned Costs: None Cause and Effect: The Center failed to verify sliding fee discounts were applied correctly to charges and agreed to sliding fee rate schedules. Recommendation: We recommend that sliding fee applications be completed for each sliding fee patient. Procedures should be implemented to verify applications are completed before the encounter is billed. Sliding fee discounts per policy should be agreed in the billing system to ensure the proper discounts are entered and updated. In addition, the Center could consider increasing its internal sampling throughout the year to verify sliding fee applications are obtained, completed, and agree to the discount applied. Views of Responsible Officials: Management agrees with the finding. Corrective Action Plan: See attached correct plan.

Categories

Material Weakness Special Tests & Provisions

Other Findings in this Audit

  • 392625 2023-001
    Material Weakness Repeat
  • 392626 2023-001
    Material Weakness Repeat
  • 392627 2023-001
    Material Weakness Repeat
  • 392628 2023-001
    Material Weakness Repeat
  • 969067 2023-001
    Material Weakness Repeat
  • 969068 2023-001
    Material Weakness Repeat
  • 969069 2023-001
    Material Weakness Repeat

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) $1.32M
93.526 Affordable Care Act (aca) Grants for Capital Development in Health Centers $625,136
10.557 Special Supplemental Nutrition Program for Women, Infants, and Children $284,316
93.847 Diabetes, Digestive, and Kidney Diseases Extramural Research $236,048
16.524 Legal Assistance for Victims $202,228
16.588 Violence Against Women Formula Grants $129,606
16.575 Crime Victim Assistance $98,740
93.332 Cooperative Agreement to Support Navigators in Federally-Facilitated and State Partnership Marketplaces $94,114
16.017 Sexual Assault Services Formula Program $82,035
93.527 Affordable Care Act (aca) Grants for New and Expanded Services Under the Health Center Program $78,462
16.888 Consolidated and Technical Assistance Grant Program to Address Children and Youth Experiencing Domestic and Sexual Violence and Engage Men and Boys As Allies $46,908
93.671 Family Violence Prevention and Services/domestic Violence Shelter and Supportive Services $1,127