Finding 980339 (2024-001)

Material Weakness
Requirement
N
Questioned Costs
-
Year
2024
Accepted
2024-06-28

AI Summary

  • Core Issue: Five patient visits were either given the wrong sliding fee discount or lacked proper documentation.
  • Impacted Requirements: Compliance with Title 42 Chapter 1 Subchapter D Section 51c303(f) regarding fee schedules and discounts based on patient ability to pay.
  • Recommended Follow-Up: Review and strengthen internal controls for determining and documenting sliding fee discounts to ensure accuracy and compliance.

Finding Text

Criteria or Specific Requirement Per Title 42 Chapter 1 Subchapter D Section 51c303(f), “Health centers must have a schedule of fees or payments for the provision of their health services consistent with locally prevailing rates or charges designed to cover their reasonable costs of operation. They are also required to have a corresponding schedule of discounts applied and adjusted on the basis of the patient’s ability to pay.” Condition and Context During our testing of forty sliding fee discounts for health center patients qualifying for reduced charge visits, we identified five visits that either received the incorrect sliding fee discount or the application could not be found to support the sliding fee provided. Effect Potential that a patient would not receive the appropriate sliding fee discount. Questioned Costs None identified. Cause Clerical error in which the incorrect discount was applied or the application was missed being scanned into the patients chart due to lack of an oversight process in place. Recommendation We recommend the Organization to review internal controls in regards to the determination, recording, and monitoring of the sliding fee process to ensure that appropriate sliding fee rates/categories are utilized for each sliding fee encounter and that the support for the sliding fee discounts is retained.

Categories

Internal Control / Segregation of Duties Subrecipient Monitoring

Other Findings in this Audit

  • 403896 2024-001
    Material Weakness
  • 403897 2024-001
    Material Weakness
  • 403898 2024-001
    Material Weakness
  • 403899 2024-001
    Material Weakness
  • 980338 2024-001
    Material Weakness
  • 980340 2024-001
    Material Weakness
  • 980341 2024-001
    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) $306,292
10.766 Community Facilities Loans and Grants $165,670
93.527 Affordable Care Act (aca) Grants for New and Expanded Services Under the Health Center Program $100,449
93.898 Cancer Prevention and Control Programs for State, Territorial and Tribal Organizations $46,727
93.426 Improving the Health of Americans Through Prevention and Management of Diabetes and Heart Disease and Stroke $30,690
93.366 State Actions to Improve Oral Health Outcomes and Partner Actions to Improve Oral Health Outcomes $8,780
93.744 Pphf: Breast and Cervical Cancer Screening Opportunities for States, Tribes and Territories Solely Financed by Prevention and Public Health Funds $2,473
93.800 Organized Approaches to Increase Colorectal Cancer Screening $909